BB Nice: 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 Nice
Largest movements
- Tangible fixed assets -€19,011
down €19,011 (-4.5%), from €423,241 to €404,230
of which Furniture and vehicles: -€11,547
- Deferred charges and accrued income +€9,971
up €9,971 (+34840.6%), from €29 to €10,000
- Reserves +€38,563
up €38,563 (+27.1%), from €142,302 to €180,865
- Debts after one year -€20,240
down €20,240 (-18.3%), from €110,584 to €90,344
- Short-term financial debts -€10,358
down €10,358 (-100.0%), from €10,358 to €0
- Accrued charges and deferred income -€8,400
down €8,400 (-19.4%), from €43,316 to €34,916
- Provisions -€6,055
down €6,055 (-18.6%), from €32,493 to €26,438
- Gross operating margin +€8,361
up €8,361 (+10.3%), from €81,502 to €89,862
- Taxes +€2,904
up €2,904 (+21.7%), from €13,366 to €16,270
- Financial charges -€1,777
down €1,777 (-14.0%), from €12,688 to €10,911
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 | €489,572 | €481,817 | -€7,756 | -1.6% |
| Fixed assets | 21/28 | €423,496 | €404,485 | -€19,011 | -4.5% |
| Tangible fixed assets | 22/27 | €423,241 | €404,230 | -€19,011 | -4.5% |
| Land and buildings | 22 | €376,264 | €369,178 | -€7,086 | -1.9% |
| Plant, machinery and equipment | 23 | €1,676 | €1,298 | -€378 | -22.6% |
| Furniture and vehicles | 24 | €45,301 | €33,754 | -€11,547 | -25.5% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €66,077 | €77,332 | +€11,255 | +17.0% |
| Amounts receivable within one year | 40/41 | €40,696 | €44,191 | +€3,495 | +8.6% |
| Trade receivables | 40 | €40,696 | €44,115 | +€3,418 | +8.4% |
| Other amounts receivable | 41 | €0 | €77 | +€77 | |
| Cash at bank and in hand | 54/58 | €25,352 | €23,141 | -€2,211 | -8.7% |
| Deferred charges and accrued income | 490/1 | €29 | €10,000 | +€9,971 | +34840.6% |
| Total equity and liabilities | 10/49 | €489,572 | €481,817 | -€7,756 | -1.6% |
| Equity | 10/15 | €147,302 | €185,865 | +€38,563 | +26.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €142,302 | €180,865 | +€38,563 | +27.1% |
| Distributable reserves | 133 | €142,302 | €180,865 | +€38,563 | +27.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €32,493 | €26,438 | -€6,055 | -18.6% |
| Provisions for liabilities and charges | 160/5 | €32,493 | €26,438 | -€6,055 | -18.6% |
| Other liabilities and charges | 164/5 | €32,493 | €26,438 | -€6,055 | -18.6% |
| Amounts payable | 17/49 | €309,778 | €269,514 | -€40,264 | -13.0% |
| Amounts payable after more than one year | 17 | €110,584 | €90,344 | -€20,240 | -18.3% |
| Financial debts | 170/4 | €110,584 | €90,344 | -€20,240 | -18.3% |
| Amounts payable within one year | 42/48 | €155,877 | €144,254 | -€11,624 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €24,666 | €20,240 | -€4,425 | -17.9% |
| Financial debts | 43 | €10,358 | €0 | -€10,358 | -100.0% |
| Other loans | 439 | €10,358 | €0 | -€10,358 | -100.0% |
| Trade debts | 44 | €3,418 | €3,848 | +€430 | +12.6% |
| Suppliers | 440/4 | €3,418 | €3,848 | +€430 | +12.6% |
| Taxes, remuneration and social security | 45 | €10,008 | €13,121 | +€3,113 | +31.1% |
| Taxes | 450/3 | €10,008 | €13,121 | +€3,113 | +31.1% |
| Other amounts payable | 47/48 | €107,428 | €107,044 | -€384 | -0.4% |
| Accrued charges and deferred income | 492/3 | €43,316 | €34,916 | -€8,400 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,625 | €23,367 | +€742 | +3.3% |
| Other operating charges | 640/8 | €913 | €763 | -€150 | -16.4% |
| Non-recurring operating charges | 66A | €340 | €0 | -€340 | -100.0% |
| Gross operating margin | 9900 | €81,502 | €89,862 | +€8,361 | +10.3% |
| Operating profit (loss) | 9901 | €57,624 | €65,732 | +€8,108 | +14.1% |
| Financial income | 75/76B | €13 | €13 | = | 0.0% |
| Recurring financial income | 75 | €13 | €13 | = | 0.0% |
| Financial charges | 65/66B | €12,688 | €10,911 | -€1,777 | -14.0% |
| Recurring financial charges | 65 | €12,688 | €10,911 | -€1,777 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €44,948 | €54,834 | +€9,885 | +22.0% |
| Income taxes | 67/77 | €13,366 | €16,270 | +€2,904 | +21.7% |
| Profit (loss) for the period | 9904 | €31,582 | €38,563 | +€6,981 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,582 | €38,563 | +€6,981 | +22.1% |
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 11 October 2026 via checked.be.