BB PATRIMOINE: 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 PATRIMOINE
Largest movements
- Cash +€30,803
up €30,803 (+27.3%), from €112,971 to €143,775
mainly Net result for the year (+€60,414) and Depreciation (+€2,389)
- Reserves +€60,414
up €60,414 (+85.7%), from €70,519 to €130,933
- Debts after one year -€20,823
down €20,823 (-11.4%), from €183,297 to €162,474
- Gross operating margin +€22,999
up €22,999 (+30.0%), from €76,620 to €99,619
- Taxes +€7,260
up €7,260 (+34.7%), from €20,933 to €28,193
- Depreciation +€1,015
up €1,015 (+73.9%), from €1,374 to €2,389
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 | €348,888 | €385,683 | +€36,795 | +10.5% |
| Fixed assets | 21/28 | €235,206 | €237,838 | +€2,632 | +1.1% |
| Tangible fixed assets | 22/27 | €5,206 | €7,838 | +€2,632 | +50.6% |
| Furniture and vehicles | 24 | €5,206 | €7,838 | +€2,632 | +50.6% |
| Financial fixed assets | 28 | €230,000 | €230,000 | = | 0.0% |
| Current assets | 29/58 | €113,683 | €147,845 | +€34,163 | +30.1% |
| Amounts receivable within one year | 40/41 | €0 | €3,737 | +€3,737 | +812,287% |
| Other amounts receivable | 41 | €0 | €3,737 | +€3,737 | +812,287% |
| Cash at bank and in hand | 54/58 | €112,971 | €143,775 | +€30,803 | +27.3% |
| Deferred charges and accrued income | 490/1 | €711 | €334 | -€377 | -53.1% |
| Total equity and liabilities | 10/49 | €348,888 | €385,683 | +€36,795 | +10.5% |
| Equity | 10/15 | €90,519 | €150,933 | +€60,414 | +66.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,519 | €130,933 | +€60,414 | +85.7% |
| Distributable reserves | 133 | €70,519 | €130,933 | +€60,414 | +85.7% |
| Amounts payable | 17/49 | €258,369 | €234,750 | -€23,619 | -9.1% |
| Amounts payable after more than one year | 17 | €183,297 | €162,474 | -€20,823 | -11.4% |
| Financial debts | 170/4 | €183,297 | €162,474 | -€20,823 | -11.4% |
| Amounts payable within one year | 42/48 | €74,301 | €71,581 | -€2,720 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €19,928 | €20,823 | +€895 | +4.5% |
| Trade debts | 44 | €202 | €298 | +€96 | +47.5% |
| Suppliers | 440/4 | €202 | €298 | +€96 | +47.5% |
| Taxes, remuneration and social security | 45 | €54,171 | €50,460 | -€3,711 | -6.9% |
| Taxes | 450/3 | €54,171 | €50,460 | -€3,711 | -6.9% |
| Accrued charges and deferred income | 492/3 | €770 | €694 | -€76 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €2,389 | +€1,015 | +73.9% |
| Other operating charges | 640/8 | €517 | €572 | +€55 | +10.6% |
| Gross operating margin | 9900 | €76,620 | €99,619 | +€22,999 | +30.0% |
| Operating profit (loss) | 9901 | €74,728 | €96,658 | +€21,930 | +29.3% |
| Financial income | 75/76B | €405 | €660 | +€254 | +62.7% |
| Recurring financial income | 75 | €405 | €660 | +€254 | +62.7% |
| Financial charges | 65/66B | €9,528 | €8,711 | -€817 | -8.6% |
| Recurring financial charges | 65 | €9,528 | €8,711 | -€817 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €65,606 | €88,607 | +€23,001 | +35.1% |
| Income taxes | 67/77 | €20,933 | €28,193 | +€7,260 | +34.7% |
| Profit (loss) for the period | 9904 | €44,673 | €60,414 | +€15,741 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,673 | €60,414 | +€15,741 | +35.2% |
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.