BB Retail: 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 Retail
Largest movements
- Receivables within one year +€374,462
up €374,462 (+207.6%), from €180,386 to €554,848
of which Other amounts receivable: +€238,462
- Cash +€168,843
up €168,843 (+17.5%), from €963,639 to €1.1m
mainly Net result for the year (+€358,403) and Trade debts (+€229,494)
- Tangible fixed assets +€78,302
up €78,302 (+98.7%), from €79,358 to €157,660
of which Plant, machinery and equipment: +€78,019
- Profit (loss) carried forward +€358,403
up €358,403 (+149.5%), from €239,791 to €598,193
- Trade debts +€229,494
up €229,494 (+19.1%), from €1.2m to €1.4m
- Current portion of long-term debt +€44,898
up €44,898 (+432.3%), from €10,386 to €55,283
- Gross operating margin +€324,578
up €324,578 (+18.4%), from €1.8m to €2.1m
- Staff costs +€134,297
up €134,297 (+9.5%), from €1.4m to €1.6m
- Taxes +€42,368
up €42,368 (+52.3%), from €81,081 to €123,449
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,006,489 | €2,667,488 | +€660,999 | +32.9% |
| Fixed assets | 21/28 | €79,358 | €157,660 | +€78,302 | +98.7% |
| Tangible fixed assets | 22/27 | €79,358 | €157,660 | +€78,302 | +98.7% |
| Plant, machinery and equipment | 23 | €76,211 | €154,230 | +€78,019 | +102.4% |
| Furniture and vehicles | 24 | €3,147 | €3,430 | +€283 | +9.0% |
| Current assets | 29/58 | €1,927,130 | €2,509,827 | +€582,697 | +30.2% |
| Stocks and contracts in progress | 3 | €662,120 | €676,780 | +€14,660 | +2.2% |
| Stocks | 30/36 | €662,120 | €676,780 | +€14,660 | +2.2% |
| Amounts receivable within one year | 40/41 | €180,386 | €554,848 | +€374,462 | +207.6% |
| Trade receivables | 40 | €173,190 | €309,190 | +€136,000 | +78.5% |
| Other amounts receivable | 41 | €7,196 | €245,658 | +€238,462 | +3313.9% |
| Cash at bank and in hand | 54/58 | €963,639 | €1,132,482 | +€168,843 | +17.5% |
| Deferred charges and accrued income | 490/1 | €120,985 | €145,718 | +€24,732 | +20.4% |
| Total equity and liabilities | 10/49 | €2,006,489 | €2,667,488 | +€660,999 | +32.9% |
| Equity | 10/15 | €259,791 | €618,193 | +€358,403 | +138.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €239,791 | €598,193 | +€358,403 | +149.5% |
| Amounts payable | 17/49 | €1,746,698 | €2,049,294 | +€302,597 | +17.3% |
| Amounts payable after more than one year | 17 | €67,165 | €85,631 | +€18,465 | +27.5% |
| Financial debts | 170/4 | €67,165 | €85,631 | +€18,465 | +27.5% |
| Amounts payable within one year | 42/48 | €1,653,858 | €1,914,032 | +€260,174 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €10,386 | €55,283 | +€44,898 | +432.3% |
| Trade debts | 44 | €1,202,822 | €1,432,316 | +€229,494 | +19.1% |
| Suppliers | 440/4 | €1,202,822 | €1,432,316 | +€229,494 | +19.1% |
| Taxes, remuneration and social security | 45 | €434,124 | €423,446 | -€10,678 | -2.5% |
| Taxes | 450/3 | €92,271 | €204,530 | +€112,259 | +121.7% |
| Remuneration and social security | 454/9 | €341,853 | €218,916 | -€122,937 | -36.0% |
| Other amounts payable | 47/48 | €6,526 | €2,987 | -€3,540 | -54.2% |
| Accrued charges and deferred income | 492/3 | €25,675 | €49,632 | +€23,957 | +93.3% |
| Remuneration, social security and pensions | 62 | €1,420,379 | €1,554,676 | +€134,297 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €18,327 | +€15,208 | +487.6% |
| Other operating charges | 640/8 | €9,204 | €12,542 | +€3,338 | +36.3% |
| Gross operating margin | 9900 | €1,762,753 | €2,087,332 | +€324,578 | +18.4% |
| Operating profit (loss) | 9901 | €330,051 | €501,787 | +€171,735 | +52.0% |
| Financial income | 75/76B | €606 | €1,137 | +€531 | +87.7% |
| Recurring financial income | 75 | €606 | €1,137 | +€531 | +87.7% |
| Financial charges | 65/66B | €9,786 | €21,072 | +€11,286 | +115.3% |
| Recurring financial charges | 65 | €9,786 | €21,072 | +€11,286 | +115.3% |
| Profit (loss) for the period before taxes | 9903 | €320,872 | €481,852 | +€160,980 | +50.2% |
| Income taxes | 67/77 | €81,081 | €123,449 | +€42,368 | +52.3% |
| Profit (loss) for the period | 9904 | €239,791 | €358,403 | +€118,612 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €239,791 | €358,403 | +€118,612 | +49.5% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.