BB-Patrim: 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.
What changed
BB-Patrim
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€39.6m
2024 · €37.5m+€2.1m
Equity
€85.5m
2024 · €84.8m+€634,477
Cash
€42,539
2024 · €149,060-€106,521
Balance sheet total
€124.6m
2024 · €125.3m-€714,075
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€1.4m
down €1.4m (-3.4%), from €40.3m to €39.0m
Income statement
- Financial income +€3.0m
up €3.0m (+7.5%), from €40.0m to €42.9m
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.
Result 2024
€37.5m
Other operating charges
-€614
Other operating items
-€865,155
Financial income
+€3.0m
Financial charges
-€2,272
Taxes
+€321
Result 2025
€39.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38.3m
Investment
+€622,511
Financing
-€39.0m
Cash 2024
€149,060
From operations (derived)
+€38.3m
Net result for the year
+€39.6m
Smaller working-capital items
-€11,509
Other debts
-€1.4m
Investment (derived)
+€622,511
Current investments
+€622,511
Financing
-€39.0m
Contributions, distributions and other
-€39.0m
Cash 2025
€42,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,282,106 | €124,568,030 | -€714,075 | -0.6% |
| Fixed assets | 21/28 | €123,946,762 | €123,946,762 | = | 0.0% |
| Financial fixed assets | 28 | €123,946,762 | €123,946,762 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €123,946,762 | €123,946,762 | = | 0.0% |
| Participating interests | 282 | €123,946,762 | €123,946,762 | = | 0.0% |
| Current assets | 29/58 | €1,335,343 | €621,268 | -€714,075 | -53.5% |
| Amounts receivable within one year | 40/41 | €14,432 | €17,958 | +€3,526 | +24.4% |
| Trade receivables | 40 | €2,595 | €566 | -€2,030 | -78.2% |
| Other amounts receivable | 41 | €11,837 | €17,392 | +€5,555 | +46.9% |
| Current investments | 50/53 | €1,165,844 | €543,333 | -€622,511 | -53.4% |
| Other investments | 51/53 | €1,165,844 | €543,333 | -€622,511 | -53.4% |
| Cash at bank and in hand | 54/58 | €149,060 | €42,539 | -€106,521 | -71.5% |
| Deferred charges and accrued income | 490/1 | €6,008 | €17,439 | +€11,431 | +190% |
| Total equity and liabilities | 10/49 | €125,282,106 | €124,568,030 | -€714,075 | -0.6% |
| Equity | 10/15 | €84,836,854 | €85,471,331 | +€634,477 | +0.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €84,711,854 | €85,346,331 | +€634,477 | +0.7% |
| Non-distributable reserves | 130/1 | €3,681,176 | €3,681,176 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,681,176 | €3,681,176 | = | 0.0% |
| Distributable reserves | 133 | €81,030,678 | €81,665,155 | +€634,477 | +0.8% |
| Amounts payable | 17/49 | €40,445,251 | €39,096,700 | -€1.3m | -3.3% |
| Amounts payable within one year | 42/48 | €40,445,251 | €39,096,700 | -€1.3m | -3.3% |
| Trade debts | 44 | €39,080 | €45,053 | +€5,973 | +15.3% |
| Suppliers | 440/4 | €39,080 | €45,053 | +€5,973 | +15.3% |
| Taxes, remuneration and social security | 45 | €62,172 | €59,647 | -€2,525 | -4.1% |
| Taxes | 450/3 | €62,172 | €59,647 | -€2,525 | -4.1% |
| Other amounts payable | 47/48 | €40,344,000 | €38,992,000 | -€1.4m | -3.4% |
| Operating income | 70/76A | €59,992 | €57,434 | -€2,558 | -4.3% |
| Other operating income | 74 | €59,992 | €57,434 | -€2,558 | -4.3% |
| Operating charges | 60/66A | €2,498,525 | €3,361,736 | +€863,211 | +34.5% |
| Services and other goods | 61 | €2,493,704 | €3,356,301 | +€862,597 | +34.6% |
| Other operating charges | 640/8 | €4,821 | €5,435 | +€614 | +12.7% |
| Operating profit (loss) | 9901 | -€2,438,533 | -€3,304,302 | -€865,769 | -35.5% |
| Financial income | 75/76B | €39,961,660 | €42,942,720 | +€3.0m | +7.5% |
| Recurring financial income | 75 | €39,961,660 | €42,942,720 | +€3.0m | +7.5% |
| Income from financial fixed assets | 750 | €39,920,557 | €42,908,414 | +€3.0m | +7.5% |
| Income from current assets | 751 | €13,422 | €0 | -€13,422 | -100% |
| Other financial income | 752/9 | €27,680 | €34,306 | +€6,626 | +23.9% |
| Financial charges | 65/66B | €7,797 | €10,069 | +€2,272 | +29.1% |
| Recurring financial charges | 65 | €7,797 | €10,069 | +€2,272 | +29.1% |
| Debt charges | 650 | €4,169 | €9,372 | +€5,203 | +125% |
| Other financial charges | 652/9 | €3,627 | €697 | -€2,931 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €37,515,330 | €39,628,349 | +€2.1m | +5.6% |
| Income taxes | 67/77 | €2,194 | €1,873 | -€321 | -14.6% |
| Taxes | 670/3 | €2,194 | €1,873 | -€321 | -14.6% |
| Profit (loss) for the period | 9904 | €37,513,136 | €39,626,477 | +€2.1m | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,513,136 | €39,626,477 | +€2.1m | +5.6% |
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 28 October 2026 via checked.be.