BB MATERIAUX: 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 MATERIAUX
Largest movements
- Receivables within one year -€227,439
down €227,439 (-69.8%), from €326,026 to €98,587
of which Trade receivables: -€222,961
- Tangible fixed assets +€54,606
new in 2025: €54,606
of which Furniture and vehicles: +€42,025
- Stocks and contracts +€13,602
up €13,602 (+9.3%), from €146,656 to €160,258
- Cash -€13,149
down €13,149 (-32.2%), from €40,893 to €27,744
mainly Trade debts (-€330,427) and Investment in fixed assets (net) (-€63,153)
- Trade debts -€330,427
down €330,427 (-68.5%), from €482,452 to €152,025
- Profit (loss) carried forward +€120,024
up €120,024 (+570%), from €21,070 to €141,094
- Tax, wage and social debts +€35,277
up €35,277 (+351%), from €10,053 to €45,330
of which Taxes: +€32,015
- Turnover +€1.8m
new in 2025: €1.8m
- Purchases and services +€1.6m
new in 2025: €1.6m
- Gross operating margin +€210,031
up €210,031 (+621%), from €33,829 to €243,860
- Staff costs +€65,874
new in 2025: €65,874
- Taxes +€30,020
up €30,020 (+603%), from €4,980 to €35,000
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 | €513,575 | €342,449 | -€171,126 | -33.3% |
| Fixed assets | 21/28 | - | €54,606 | +€54,606 | |
| Tangible fixed assets | 22/27 | - | €54,606 | +€54,606 | |
| Furniture and vehicles | 24 | - | €42,025 | +€42,025 | |
| Other tangible fixed assets | 26 | - | €12,581 | +€12,581 | |
| Current assets | 29/58 | €513,575 | €287,843 | -€225,732 | -44.0% |
| Stocks and contracts in progress | 3 | €146,656 | €160,258 | +€13,602 | +9.3% |
| Stocks | 30/36 | €146,656 | €160,258 | +€13,602 | +9.3% |
| Amounts receivable within one year | 40/41 | €326,026 | €98,587 | -€227,439 | -69.8% |
| Trade receivables | 40 | €321,548 | €98,587 | -€222,961 | -69.3% |
| Other amounts receivable | 41 | €4,478 | - | -€4,478 | |
| Cash at bank and in hand | 54/58 | €40,893 | €27,744 | -€13,149 | -32.2% |
| Deferred charges and accrued income | 490/1 | - | €1,254 | +€1,254 | |
| Total equity and liabilities | 10/49 | €513,575 | €342,449 | -€171,126 | -33.3% |
| Equity | 10/15 | €21,070 | €145,094 | +€124,024 | +589% |
| Contributions | 10/11 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €21,070 | €141,094 | +€120,024 | +570% |
| Amounts payable | 17/49 | €492,505 | €197,355 | -€295,150 | -59.9% |
| Amounts payable within one year | 42/48 | €492,505 | €197,355 | -€295,150 | -59.9% |
| Trade debts | 44 | €482,452 | €152,025 | -€330,427 | -68.5% |
| Suppliers | 440/4 | €482,452 | €152,025 | -€330,427 | -68.5% |
| Taxes, remuneration and social security | 45 | €10,053 | €45,330 | +€35,277 | +351% |
| Taxes | 450/3 | €4,568 | €36,583 | +€32,015 | +701% |
| Remuneration and social security | 454/9 | €5,485 | €8,747 | +€3,262 | +59.5% |
| Turnover | 70 | - | €1,802,517 | +€1.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,558,657 | +€1.6m | |
| Remuneration, social security and pensions | 62 | - | €65,874 | +€65,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,547 | +€8,547 | |
| Other operating charges | 640/8 | €12,700 | €13,574 | +€874 | +6.9% |
| Gross operating margin | 9900 | €33,829 | €243,860 | +€210,031 | +621% |
| Operating profit (loss) | 9901 | €21,129 | €155,865 | +€134,736 | +638% |
| Financial charges | 65/66B | €492 | €841 | +€349 | +70.9% |
| Recurring financial charges | 65 | €492 | €841 | +€349 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €20,637 | €155,024 | +€134,387 | +651% |
| Income taxes | 67/77 | €4,980 | €35,000 | +€30,020 | +603% |
| Profit (loss) for the period | 9904 | €15,657 | €120,024 | +€104,367 | +667% |
| Profit (loss) for the period to be appropriated | 9905 | €15,657 | €120,024 | +€104,367 | +667% |
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 27 October 2026 via checked.be.