BB Principe: 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 Principe
Largest movements
- Receivables within one year -€48,248
down €48,248 (-15.1%), from €318,533 to €270,285
of which Other amounts receivable: -€82,136
- Deferred charges and accrued income +€8,005
up €8,005 (+1,614%), from €496 to €8,501
- Cash -€6,342
down €6,342 (-50.1%), from €12,647 to €6,305
mainly Tax, wage and social debts (-€60,506) and Contributions, distributions and other (-€55,000)
- Tangible fixed assets -€4,187
down €4,187 (-31.9%), from €13,129 to €8,942
of which Leasing and similar rights: -€3,780
- Trade debts +€77,322
up €77,322 (+293%), from €26,422 to €103,744
- Profit (loss) carried forward -€71,977
down €71,977 (-46.7%), from €154,099 to €82,122
- Tax, wage and social debts -€60,506
down €60,506 (-80.4%), from €75,244 to €14,738
of which Remuneration and social security: -€49,517
- Other debts +€16,500
up €16,500 (+550%), from €3,000 to €19,500
- Current portion of long-term debt -€9,091
down €9,091 (-64.8%), from €14,027 to €4,937
- Purchases and services +€104,321
up €104,321 (+25.5%), from €408,890 to €513,211
- Gross operating margin -€83,911
down €83,911 (-70.7%), from €118,667 to €34,756
- Turnover +€35,975
up €35,975 (+7.1%), from €507,489 to €543,464
- Staff costs -€24,610
down €24,610 (-40.4%), from €60,846 to €36,236
- Taxes -€10,912
down €10,912 (-83.2%), from €13,112 to €2,200
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 | €344,805 | €294,033 | -€50,772 | -14.7% |
| Fixed assets | 21/28 | €13,129 | €8,942 | -€4,187 | -31.9% |
| Tangible fixed assets | 22/27 | €13,129 | €8,942 | -€4,187 | -31.9% |
| Furniture and vehicles | 24 | €442 | €36 | -€407 | -91.9% |
| Leasing and similar rights | 25 | €12,686 | €8,906 | -€3,780 | -29.8% |
| Current assets | 29/58 | €331,676 | €285,091 | -€46,585 | -14.0% |
| Amounts receivable within one year | 40/41 | €318,533 | €270,285 | -€48,248 | -15.1% |
| Trade receivables | 40 | €192,298 | €226,187 | +€33,888 | +17.6% |
| Other amounts receivable | 41 | €126,234 | €44,098 | -€82,136 | -65.1% |
| Cash at bank and in hand | 54/58 | €12,647 | €6,305 | -€6,342 | -50.1% |
| Deferred charges and accrued income | 490/1 | €496 | €8,501 | +€8,005 | +1,614% |
| Total equity and liabilities | 10/49 | €344,805 | €294,033 | -€50,772 | -14.7% |
| Equity | 10/15 | €168,359 | €96,382 | -€71,977 | -42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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% |
| Profit (loss) carried forward | 14 | €154,099 | €82,122 | -€71,977 | -46.7% |
| Amounts payable | 17/49 | €176,446 | €197,650 | +€21,205 | +12.0% |
| Amounts payable after more than one year | 17 | €9,052 | €4,729 | -€4,323 | -47.8% |
| Financial debts | 170/4 | €9,052 | €4,729 | -€4,323 | -47.8% |
| Amounts payable within one year | 42/48 | €167,393 | €192,922 | +€25,528 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €14,027 | €4,937 | -€9,091 | -64.8% |
| Financial debts | 43 | €48,700 | €50,003 | +€1,303 | +2.7% |
| Credit institutions | 430/8 | €48,700 | €50,003 | +€1,303 | +2.7% |
| Trade debts | 44 | €26,422 | €103,744 | +€77,322 | +293% |
| Suppliers | 440/4 | €26,422 | €103,744 | +€77,322 | +293% |
| Taxes, remuneration and social security | 45 | €75,244 | €14,738 | -€60,506 | -80.4% |
| Taxes | 450/3 | €14,101 | €3,112 | -€10,989 | -77.9% |
| Remuneration and social security | 454/9 | €61,143 | €11,626 | -€49,517 | -81.0% |
| Other amounts payable | 47/48 | €3,000 | €19,500 | +€16,500 | +550% |
| Turnover | 70 | €507,489 | €543,464 | +€35,975 | +7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €408,890 | €513,211 | +€104,321 | +25.5% |
| Remuneration, social security and pensions | 62 | €60,846 | €36,236 | -€24,610 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,726 | €4,187 | -€539 | -11.4% |
| Other operating charges | 640/8 | €3,152 | €619 | -€2,533 | -80.4% |
| Gross operating margin | 9900 | €118,667 | €34,756 | -€83,911 | -70.7% |
| Operating profit (loss) | 9901 | €49,943 | -€6,286 | -€56,229 | |
| Financial income | 75/76B | €7,012 | €6,600 | -€412 | -5.9% |
| Recurring financial income | 75 | €7,012 | €6,600 | -€412 | -5.9% |
| Financial charges | 65/66B | €11,470 | €15,091 | +€3,621 | +31.6% |
| Recurring financial charges | 65 | €11,470 | €15,091 | +€3,621 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €45,485 | -€14,777 | -€60,261 | |
| Income taxes | 67/77 | €13,112 | €2,200 | -€10,912 | -83.2% |
| Profit (loss) for the period | 9904 | €32,373 | -€16,977 | -€49,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,373 | -€16,977 | -€49,349 |
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 29 October 2026 via checked.be.