BB Management: what changed
Two fiscal 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 Management
Largest movements
- Receivables within one year -€21,294
down €21,294 (-48.4%), from €43,976 to €22,682
of which Trade receivables: -€14,220
- Cash +€14,888
up €14,888 (+75.7%), from €19,676 to €34,564
mainly Receivables within one year (+€21,294) and Net result for the year (+€16,957)
- Tangible fixed assets +€5,273
up €5,273 (+31.1%), from €16,962 to €22,235
- Deferred charges and accrued income +€2,033
up €2,033 (+151.7%), from €1,340 to €3,372
- Reserves +€1,957
up €1,957 (+1.7%), from €115,385 to €117,341
- Tax, wage and social debts -€1,858
down €1,858 (-9.0%), from €20,615 to €18,756
- Gross operating margin -€5,563
down €5,563 (-14.7%), from €37,726 to €32,163
- Financial income +€1,208
up €1,208 (+42.8%), from €2,824 to €4,033
- Depreciation -€1,206
down €1,206 (-21.1%), from €5,722 to €4,517
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.
Cash bridge derived
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 | €153,954 | €154,854 | +€900 | +0.6% |
| Fixed assets | 21/28 | €16,962 | €22,235 | +€5,273 | +31.1% |
| Tangible fixed assets | 22/27 | €16,962 | €22,235 | +€5,273 | +31.1% |
| Furniture and vehicles | 24 | €16,962 | €22,235 | +€5,273 | +31.1% |
| Current assets | 29/58 | €136,992 | €132,619 | -€4,373 | -3.2% |
| Amounts receivable after more than one year | 29 | €72,000 | €72,000 | = | 0.0% |
| Other amounts receivable | 291 | €72,000 | €72,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,976 | €22,682 | -€21,294 | -48.4% |
| Trade receivables | 40 | €30,491 | €16,271 | -€14,220 | -46.6% |
| Other amounts receivable | 41 | €13,485 | €6,412 | -€7,074 | -52.5% |
| Cash at bank and in hand | 54/58 | €19,676 | €34,564 | +€14,888 | +75.7% |
| Deferred charges and accrued income | 490/1 | €1,340 | €3,372 | +€2,033 | +151.7% |
| Total equity and liabilities | 10/49 | €153,954 | €154,854 | +€900 | +0.6% |
| Equity | 10/15 | €123,873 | €125,830 | +€1,957 | +1.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €115,385 | €117,341 | +€1,957 | +1.7% |
| Distributable reserves | 133 | €115,385 | €117,341 | +€1,957 | +1.7% |
| Profit (loss) carried forward | 14 | €429 | €429 | = | 0.0% |
| Amounts payable | 17/49 | €30,081 | €29,024 | -€1,057 | -3.5% |
| Amounts payable within one year | 42/48 | €30,081 | €28,977 | -€1,104 | -3.7% |
| Trade debts | 44 | €9,466 | €10,220 | +€754 | +8.0% |
| Suppliers | 440/4 | €9,466 | €10,220 | +€754 | +8.0% |
| Taxes, remuneration and social security | 45 | €20,615 | €18,756 | -€1,858 | -9.0% |
| Taxes | 450/3 | €20,615 | €18,756 | -€1,858 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Remuneration, social security and pensions | 62 | €294 | €512 | +€218 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,722 | €4,517 | -€1,206 | -21.1% |
| Other operating charges | 640/8 | €1,648 | €1,513 | -€136 | -8.2% |
| Gross operating margin | 9900 | €37,726 | €32,163 | -€5,563 | -14.7% |
| Operating profit (loss) | 9901 | €30,061 | €25,622 | -€4,439 | -14.8% |
| Financial income | 75/76B | €2,824 | €4,033 | +€1,208 | +42.8% |
| Recurring financial income | 75 | €2,824 | €4,033 | +€1,208 | +42.8% |
| Financial charges | 65/66B | €850 | €939 | +€89 | +10.4% |
| Recurring financial charges | 65 | €850 | €939 | +€89 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €32,036 | €28,716 | -€3,319 | -10.4% |
| Income taxes | 67/77 | €11,479 | €11,759 | +€281 | +2.4% |
| Profit (loss) for the period | 9904 | €20,557 | €16,957 | -€3,600 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,557 | €16,957 | -€3,600 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.