BB TRANS: 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 TRANS
Largest movements
- Receivables within one year +€33,130
up €33,130 (+41.4%), from €80,086 to €113,216
of which Trade receivables: +€28,763
- Stocks and contracts +€20,944
up €20,944 (+121%), from €17,350 to €38,294
- Tangible fixed assets -€7,974
down €7,974 (-14.8%), from €53,970 to €45,996
of which Furniture and vehicles: -€12,630
- Trade debts +€33,638
up €33,638 (+114%), from €29,452 to €63,090
- Profit (loss) carried forward +€10,676
up €10,676 (+33.9%), from €31,500 to €42,176
- Gross operating margin +€6,492
up €6,492 (+20.0%), from €32,474 to €38,966
- Other operating charges +€2,549
up €2,549 (+110%), from €2,312 to €4,861
- Write-downs +€2,071
new in 2025: €2,071
- Depreciation -€1,886
down €1,886 (-10.2%), from €18,439 to €16,552
- Financial charges -€1,306
down €1,306 (-23.6%), from €5,533 to €4,226
of which Non-recurring financial charges: -€2,250
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 | €173,826 | €218,530 | +€44,704 | +25.7% |
| Fixed assets | 21/28 | €63,044 | €55,070 | -€7,974 | -12.6% |
| Tangible fixed assets | 22/27 | €53,970 | €45,996 | -€7,974 | -14.8% |
| Plant, machinery and equipment | 23 | €3,450 | €8,106 | +€4,656 | +135% |
| Furniture and vehicles | 24 | €50,520 | €37,890 | -€12,630 | -25.0% |
| Financial fixed assets | 28 | €9,074 | €9,074 | = | 0.0% |
| Current assets | 29/58 | €110,782 | €163,461 | +€52,678 | +47.6% |
| Stocks and contracts in progress | 3 | €17,350 | €38,294 | +€20,944 | +121% |
| Stocks | 30/36 | €17,350 | €38,294 | +€20,944 | +121% |
| Amounts receivable within one year | 40/41 | €80,086 | €113,216 | +€33,130 | +41.4% |
| Trade receivables | 40 | €48,335 | €77,098 | +€28,763 | +59.5% |
| Other amounts receivable | 41 | €31,751 | €36,118 | +€4,367 | +13.8% |
| Cash at bank and in hand | 54/58 | €13,346 | €11,951 | -€1,396 | -10.5% |
| Total equity and liabilities | 10/49 | €173,826 | €218,530 | +€44,704 | +25.7% |
| Equity | 10/15 | €109,944 | €120,620 | +€10,676 | +9.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,444 | €16,444 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,444 | €16,444 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,444 | €16,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,500 | €42,176 | +€10,676 | +33.9% |
| Amounts payable | 17/49 | €63,883 | €97,911 | +€34,028 | +53.3% |
| Amounts payable within one year | 42/48 | €63,883 | €97,911 | +€34,028 | +53.3% |
| Financial debts | 43 | €33,236 | €32,878 | -€358 | -1.1% |
| Credit institutions | 430/8 | €33,236 | €32,878 | -€358 | -1.1% |
| Trade debts | 44 | €29,452 | €63,090 | +€33,638 | +114% |
| Suppliers | 440/4 | €29,452 | €63,090 | +€33,638 | +114% |
| Taxes, remuneration and social security | 45 | €1,194 | €1,942 | +€748 | +62.6% |
| Taxes | 450/3 | €1,194 | €1,942 | +€748 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,439 | €16,552 | -€1,886 | -10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,071 | +€2,071 | |
| Other operating charges | 640/8 | €2,312 | €4,861 | +€2,549 | +110% |
| Gross operating margin | 9900 | €32,474 | €38,966 | +€6,492 | +20.0% |
| Operating profit (loss) | 9901 | €11,724 | €15,483 | +€3,759 | +32.1% |
| Financial income | 75/76B | €2,480 | €1,362 | -€1,118 | -45.1% |
| Recurring financial income | 75 | €1,793 | €1,362 | -€431 | -24.1% |
| Non-recurring financial income | 76B | €687 | - | -€687 | |
| Financial charges | 65/66B | €5,533 | €4,226 | -€1,306 | -23.6% |
| Recurring financial charges | 65 | €3,283 | €4,226 | +€944 | +28.7% |
| Non-recurring financial charges | 66B | €2,250 | - | -€2,250 | |
| Profit (loss) for the period before taxes | 9903 | €8,671 | €12,618 | +€3,947 | +45.5% |
| Income taxes | 67/77 | €1,194 | €1,942 | +€748 | +62.6% |
| Profit (loss) for the period | 9904 | €7,477 | €10,676 | +€3,199 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,477 | €10,676 | +€3,199 | +42.8% |
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 14 October 2026 via checked.be.