BB-IT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BB-IT
Largest movements
- Receivables after one year -€115,000
down €115,000 (-100%), from €115,000 to €0
- Cash -€38,490
down €38,490 (-35.5%), from €108,463 to €69,973
mainly Contributions, distributions and other (-€316,035) and Tax, wage and social debts (-€36,732)
- Tangible fixed assets +€28,047
up €28,047 (+899%), from €3,119 to €31,166
of which Furniture and vehicles: +€29,389
- Deferred charges and accrued income -€5,063
down €5,063 (-93.7%), from €5,403 to €341
- Profit (loss) carried forward -€205,266
down €205,266 (-100%), from €205,266 to €0
- Other debts +€111,482
up €111,482 (+2,551%), from €4,370 to €115,852
- Tax, wage and social debts -€36,732
down €36,732 (-74.1%), from €49,566 to €12,833
of which Taxes: -€41,231
- Gross operating margin +€34,743
up €34,743 (+31.8%), from €109,348 to €144,091
- Taxes +€7,531
up €7,531 (+32.6%), from €23,091 to €30,622
- Depreciation +€3,516
up €3,516 (+262%), from €1,343 to €4,858
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,101 | €130,146 | -€130,955 | -50.2% |
| Fixed assets | 21/28 | €3,119 | €31,166 | +€28,047 | +899% |
| Tangible fixed assets | 22/27 | €3,119 | €31,166 | +€28,047 | +899% |
| Furniture and vehicles | 24 | - | €29,389 | +€29,389 | |
| Other tangible fixed assets | 26 | €3,119 | €1,777 | -€1,343 | -43.0% |
| Current assets | 29/58 | €257,981 | €98,980 | -€159,002 | -61.6% |
| Amounts receivable after more than one year | 29 | €115,000 | €0 | -€115,000 | -100% |
| Other amounts receivable | 291 | €115,000 | €0 | -€115,000 | -100% |
| Amounts receivable within one year | 40/41 | €29,115 | €28,666 | -€449 | -1.5% |
| Trade receivables | 40 | €29,115 | €28,666 | -€449 | -1.5% |
| Cash at bank and in hand | 54/58 | €108,463 | €69,973 | -€38,490 | -35.5% |
| Deferred charges and accrued income | 490/1 | €5,403 | €341 | -€5,063 | -93.7% |
| Total equity and liabilities | 10/49 | €261,101 | €130,146 | -€130,955 | -50.2% |
| Equity | 10/15 | €206,266 | €1,000 | -€205,266 | -99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,266 | €0 | -€205,266 | -100% |
| Amounts payable | 17/49 | €54,834 | €129,146 | +€74,312 | +136% |
| Amounts payable within one year | 42/48 | €54,834 | €129,146 | +€74,312 | +136% |
| Trade debts | 44 | €898 | €460 | -€438 | -48.7% |
| Suppliers | 440/4 | €898 | €460 | -€438 | -48.7% |
| Taxes, remuneration and social security | 45 | €49,566 | €12,833 | -€36,732 | -74.1% |
| Taxes | 450/3 | €46,689 | €5,459 | -€41,231 | -88.3% |
| Remuneration and social security | 454/9 | €2,877 | €7,375 | +€4,498 | +156% |
| Other amounts payable | 47/48 | €4,370 | €115,852 | +€111,482 | +2,551% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €4,858 | +€3,516 | +262% |
| Other operating charges | 640/8 | €334 | €344 | +€11 | +3.1% |
| Gross operating margin | 9900 | €109,348 | €144,091 | +€34,743 | +31.8% |
| Operating profit (loss) | 9901 | €107,671 | €138,888 | +€31,217 | +29.0% |
| Financial income | 75/76B | €3,972 | €2,566 | -€1,406 | -35.4% |
| Recurring financial income | 75 | €3,972 | €2,566 | -€1,406 | -35.4% |
| Financial charges | 65/66B | €84 | €63 | -€21 | -24.6% |
| Recurring financial charges | 65 | €84 | €63 | -€21 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €111,559 | €141,391 | +€29,832 | +26.7% |
| Income taxes | 67/77 | €23,091 | €30,622 | +€7,531 | +32.6% |
| Profit (loss) for the period | 9904 | €88,468 | €110,769 | +€22,301 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,468 | €110,769 | +€22,301 | +25.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.