BB Spirits: what changed
Two fiscal 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 Spirits
Largest movements
- Cash +€8,733
up €8,733 (+90.6%), from €9,637 to €18,370
mainly Stocks and contracts (+€7,417) and Receivables within one year (+€1,969)
- Stocks and contracts -€7,417
down €7,417 (-58.2%), from €12,738 to €5,321
- Receivables within one year -€1,969
down €1,969 (-35.5%), from €5,549 to €3,580
- Other debts -€925
no longer reported in 2025 (was €925)
- Trade debts +€411
new in 2025: €411
- Gross operating margin -€5,620
down €5,620 (-87.2%), from €6,448 to €828
- Taxes -€1,005
down €1,005 (-87.3%), from €1,151 to €146
- Write-downs -€475
no longer reported in 2025 (was €475)
- Other operating charges +€267
up €267 (+70.1%), from €381 to €648
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.
Cash bridge derived
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 | €27,924 | €27,271 | -€653 | -2.3% |
| Current assets | 29/58 | €27,924 | €27,271 | -€653 | -2.3% |
| Stocks and contracts in progress | 3 | €12,738 | €5,321 | -€7,417 | -58.2% |
| Stocks | 30/36 | €12,738 | €5,321 | -€7,417 | -58.2% |
| Amounts receivable within one year | 40/41 | €5,549 | €3,580 | -€1,969 | -35.5% |
| Trade receivables | 40 | €5,549 | €3,580 | -€1,969 | -35.5% |
| Cash at bank and in hand | 54/58 | €9,637 | €18,370 | +€8,733 | +90.6% |
| Total equity and liabilities | 10/49 | €27,924 | €27,271 | -€653 | -2.3% |
| Equity | 10/15 | €25,275 | €25,294 | +€19 | +0.1% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €9,275 | €9,294 | +€19 | +0.2% |
| Distributable reserves | 133 | €9,275 | €9,294 | +€19 | +0.2% |
| Amounts payable | 17/49 | €2,649 | €1,977 | -€672 | -25.4% |
| Amounts payable within one year | 42/48 | €2,649 | €1,977 | -€672 | -25.4% |
| Trade debts | 44 | - | €411 | +€411 | |
| Suppliers | 440/4 | - | €411 | +€411 | |
| Taxes, remuneration and social security | 45 | €1,724 | €1,566 | -€158 | -9.2% |
| Taxes | 450/3 | €1,724 | €1,566 | -€158 | -9.2% |
| Other amounts payable | 47/48 | €925 | - | -€925 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €475 | - | -€475 | |
| Other operating charges | 640/8 | €381 | €648 | +€267 | +70.1% |
| Gross operating margin | 9900 | €6,448 | €828 | -€5,620 | -87.2% |
| Operating profit (loss) | 9901 | €5,592 | €180 | -€5,412 | -96.8% |
| Financial charges | 65/66B | €10 | €15 | +€5 | +50.0% |
| Recurring financial charges | 65 | €10 | €15 | +€5 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €5,582 | €165 | -€5,417 | -97.0% |
| Income taxes | 67/77 | €1,151 | €146 | -€1,005 | -87.3% |
| Profit (loss) for the period | 9904 | €4,431 | €19 | -€4,412 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,431 | €19 | -€4,412 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.