BB PARTNER: 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 PARTNER
Largest movements
- Tangible fixed assets +€145,221
up €145,221 (+19.6%), from €742,462 to €887,682
of which Land and buildings: +€144,906
- Cash +€23,201
up €23,201 (+15.1%), from €153,440 to €176,641
mainly Net result for the year (+€188,428) and Debts after one year (+€133,635)
- Debts after one year +€133,635
up €133,635 (+19.3%), from €691,500 to €825,135
- Other debts +€69,261
up €69,261 (+54.6%), from €126,831 to €196,092
- Trade debts -€31,599
down €31,599 (-91.8%), from €34,439 to €2,840
- Current portion of long-term debt -€16,654
down €16,654 (-33.3%), from €50,000 to €33,346
- Purchases and services -€164,085
no longer reported in 2025 (was €164,085)
- Gross operating margin +€99,355
up €99,355 (+47.3%), from €210,001 to €309,356
- Financial charges +€19,507
up €19,507 (+104%), from €18,822 to €38,329
- Taxes +€18,389
up €18,389 (+43.8%), from €42,013 to €60,402
- Financial income -€9,079
down €9,079 (-54.1%), from €16,771 to €7,691
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 | €930,393 | €1,094,658 | +€164,265 | +17.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €742,462 | €887,682 | +€145,221 | +19.6% |
| Tangible fixed assets | 22/27 | €742,462 | €887,682 | +€145,221 | +19.6% |
| Land and buildings | 22 | €736,595 | €881,501 | +€144,906 | +19.7% |
| Plant, machinery and equipment | 23 | €2,690 | €944 | -€1,746 | -64.9% |
| Furniture and vehicles | 24 | €3,177 | €5,238 | +€2,060 | +64.9% |
| Current assets | 29/58 | €187,931 | €206,975 | +€19,045 | +10.1% |
| Amounts receivable within one year | 40/41 | €30,117 | €25,569 | -€4,548 | -15.1% |
| Trade receivables | 40 | €104 | - | -€104 | |
| Other amounts receivable | 41 | €30,013 | €25,569 | -€4,443 | -14.8% |
| Cash at bank and in hand | 54/58 | €153,440 | €176,641 | +€23,201 | +15.1% |
| Deferred charges and accrued income | 490/1 | €4,374 | €4,765 | +€391 | +8.9% |
| Total equity and liabilities | 10/49 | €930,393 | €1,094,658 | +€164,265 | +17.7% |
| Equity | 10/15 | €1,953 | €1,953 | = | 0.0% |
| Contributions | 10/11 | €93 | €93 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €928,440 | €1,092,705 | +€164,265 | +17.7% |
| Amounts payable after more than one year | 17 | €691,500 | €825,135 | +€133,635 | +19.3% |
| Financial debts | 170/4 | €691,500 | €825,135 | +€133,635 | +19.3% |
| Amounts payable within one year | 42/48 | €236,940 | €262,090 | +€25,150 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €33,346 | -€16,654 | -33.3% |
| Trade debts | 44 | €34,439 | €2,840 | -€31,599 | -91.8% |
| Suppliers | 440/4 | €34,439 | €2,840 | -€31,599 | -91.8% |
| Taxes, remuneration and social security | 45 | €25,670 | €29,811 | +€4,141 | +16.1% |
| Taxes | 450/3 | €25,670 | €29,811 | +€4,141 | +16.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €126,831 | €196,092 | +€69,261 | +54.6% |
| Accrued charges and deferred income | 492/3 | €0 | €5,481 | +€5,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | €164,085 | - | -€164,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,306 | €25,444 | -€862 | -3.3% |
| Other operating charges | 640/8 | €1,363 | €4,445 | +€3,081 | +226% |
| Gross operating margin | 9900 | €210,001 | €309,356 | +€99,355 | +47.3% |
| Operating profit (loss) | 9901 | €182,332 | €279,468 | +€97,136 | +53.3% |
| Financial income | 75/76B | €16,771 | €7,691 | -€9,079 | -54.1% |
| Recurring financial income | 75 | €16,771 | €7,691 | -€9,079 | -54.1% |
| Financial charges | 65/66B | €18,822 | €38,329 | +€19,507 | +104% |
| Recurring financial charges | 65 | €18,822 | €38,329 | +€19,507 | +104% |
| Profit (loss) for the period before taxes | 9903 | €180,280 | €248,830 | +€68,550 | +38.0% |
| Income taxes | 67/77 | €42,013 | €60,402 | +€18,389 | +43.8% |
| Profit (loss) for the period | 9904 | €138,267 | €188,428 | +€50,161 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,267 | €188,428 | +€50,161 | +36.3% |
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.