BB Management: 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 Management
Largest movements
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€97,410
up €97,410 (+1,439%), from €6,771 to €104,181
- Cash +€27,322
up €27,322 (+20.7%), from €131,739 to €159,061
mainly Other debts (+€434,181) and Net result for the year (+€174,472)
- Tangible fixed assets -€5,515
down €5,515 (-32.3%), from €17,100 to €11,584
of which Furniture and vehicles: -€4,540
- Reserves -€490,122
down €490,122 (-97.9%), from €500,707 to €10,585
- Other debts +€434,181
up €434,181 (+66,246%), from €655 to €434,837
- Tax, wage and social debts +€80,949
up €80,949 (+1,024%), from €7,905 to €88,854
- Gross operating margin +€29,335
up €29,335 (+14.9%), from €197,051 to €226,387
- Taxes +€6,848
up €6,848 (+15.0%), from €45,638 to €52,486
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 | €511,231 | €535,276 | +€24,045 | +4.7% |
| Fixed assets | 21/28 | €17,100 | €11,584 | -€5,515 | -32.3% |
| Tangible fixed assets | 22/27 | €17,100 | €11,584 | -€5,515 | -32.3% |
| Plant, machinery and equipment | 23 | €2,299 | €1,323 | -€976 | -42.4% |
| Furniture and vehicles | 24 | €14,801 | €10,261 | -€4,540 | -30.7% |
| Current assets | 29/58 | €494,132 | €523,692 | +€29,560 | +6.0% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €6,771 | €104,181 | +€97,410 | +1,439% |
| Other amounts receivable | 41 | €6,771 | €104,181 | +€97,410 | +1,439% |
| Current investments | 50/53 | €255,622 | €260,450 | +€4,828 | +1.9% |
| Cash at bank and in hand | 54/58 | €131,739 | €159,061 | +€27,322 | +20.7% |
| Total equity and liabilities | 10/49 | €511,231 | €535,276 | +€24,045 | +4.7% |
| Equity | 10/15 | €501,707 | €11,585 | -€490,122 | -97.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €500,707 | €10,585 | -€490,122 | -97.9% |
| Distributable reserves | 133 | €500,707 | €10,585 | -€490,122 | -97.9% |
| Amounts payable | 17/49 | €9,524 | €523,691 | +€514,167 | +5,398% |
| Amounts payable within one year | 42/48 | €9,524 | €523,691 | +€514,167 | +5,398% |
| Trade debts | 44 | €964 | - | -€964 | |
| Suppliers | 440/4 | €964 | - | -€964 | |
| Taxes, remuneration and social security | 45 | €7,905 | €88,854 | +€80,949 | +1,024% |
| Taxes | 450/3 | €7,905 | €88,854 | +€80,949 | +1,024% |
| Other amounts payable | 47/48 | €655 | €434,837 | +€434,181 | +66,246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,515 | €5,515 | = | 0.0% |
| Other operating charges | 640/8 | €778 | €870 | +€93 | +11.9% |
| Gross operating margin | 9900 | €197,051 | €226,387 | +€29,335 | +14.9% |
| Operating profit (loss) | 9901 | €190,758 | €220,001 | +€29,243 | +15.3% |
| Financial income | 75/76B | €8,031 | €7,085 | -€945 | -11.8% |
| Recurring financial income | 75 | €8,031 | €7,085 | -€945 | -11.8% |
| Financial charges | 65/66B | €130 | €129 | -€2 | -1.2% |
| Recurring financial charges | 65 | €130 | €129 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €198,659 | €226,958 | +€28,299 | +14.2% |
| Income taxes | 67/77 | €45,638 | €52,486 | +€6,848 | +15.0% |
| Profit (loss) for the period | 9904 | €153,021 | €174,472 | +€21,451 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €153,021 | €174,472 | +€21,451 | +14.0% |
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 30 October 2026 via checked.be.