BB UNITED: 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 UNITED
Largest movements
- Cash -€18,566
down €18,566 (-45.9%), from €40,490 to €21,924
mainly Trade debts (-€14,168) and Net result for the year (-€14,085)
- Receivables within one year -€15,706
down €15,706 (-47.4%), from €33,161 to €17,455
of which Trade receivables: -€15,266
- Financial fixed assets +€2,085
new in 2025: €2,085
- Stocks and contracts +€2,000
new in 2025: €2,000
- Deferred charges and accrued income +€1,252
new in 2025: €1,252
- Trade debts -€14,168
down €14,168 (-68.8%), from €20,602 to €6,434
- Profit (loss) carried forward -€14,085
down €14,085 (-31.7%), from €44,469 to €30,384
- Tax, wage and social debts -€1,864
down €1,864 (-15.7%), from €11,904 to €10,040
- Other debts +€886
up €886 (+69.9%), from €1,268 to €2,154
- Gross operating margin -€66,514
down €66,514, from €57,022 to -€9,491
- Taxes -€11,784
down €11,784 (-99.0%), from €11,904 to €120
- Depreciation +€2,687
up €2,687 (+37,324%), from €7 to €2,695
- Financial charges +€1,191
up €1,191 (+1,193%), from €100 to €1,291
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 | €81,243 | €52,013 | -€29,230 | -36.0% |
| Fixed assets | 21/28 | €7,593 | €9,382 | +€1,789 | +23.6% |
| Tangible fixed assets | 22/27 | €7,593 | €7,297 | -€296 | -3.9% |
| Plant, machinery and equipment | 23 | - | €1,110 | +€1,110 | |
| Furniture and vehicles | 24 | €7,593 | €6,187 | -€1,406 | -18.5% |
| Financial fixed assets | 28 | - | €2,085 | +€2,085 | |
| Current assets | 29/58 | €73,650 | €42,631 | -€31,020 | -42.1% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €33,161 | €17,455 | -€15,706 | -47.4% |
| Trade receivables | 40 | €27,980 | €12,714 | -€15,266 | -54.6% |
| Other amounts receivable | 41 | €5,181 | €4,741 | -€440 | -8.5% |
| Cash at bank and in hand | 54/58 | €40,490 | €21,924 | -€18,566 | -45.9% |
| Deferred charges and accrued income | 490/1 | - | €1,252 | +€1,252 | |
| Total equity and liabilities | 10/49 | €81,243 | €52,013 | -€29,230 | -36.0% |
| Equity | 10/15 | €47,469 | €33,384 | -€14,085 | -29.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,469 | €30,384 | -€14,085 | -31.7% |
| Amounts payable | 17/49 | €33,774 | €18,629 | -€15,146 | -44.8% |
| Amounts payable within one year | 42/48 | €33,774 | €18,629 | -€15,146 | -44.8% |
| Trade debts | 44 | €20,602 | €6,434 | -€14,168 | -68.8% |
| Suppliers | 440/4 | €20,602 | €6,434 | -€14,168 | -68.8% |
| Taxes, remuneration and social security | 45 | €11,904 | €10,040 | -€1,864 | -15.7% |
| Taxes | 450/3 | €11,904 | €10,040 | -€1,864 | -15.7% |
| Other amounts payable | 47/48 | €1,268 | €2,154 | +€886 | +69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €2,695 | +€2,687 | +37,324% |
| Other operating charges | 640/8 | €543 | €488 | -€55 | -10.1% |
| Gross operating margin | 9900 | €57,022 | -€9,491 | -€66,514 | |
| Operating profit (loss) | 9901 | €56,472 | -€12,674 | -€69,146 | |
| Financial charges | 65/66B | €100 | €1,291 | +€1,191 | +1,193% |
| Recurring financial charges | 65 | €100 | €1,291 | +€1,191 | +1,193% |
| Profit (loss) for the period before taxes | 9903 | €56,372 | -€13,965 | -€70,337 | |
| Income taxes | 67/77 | €11,904 | €120 | -€11,784 | -99.0% |
| Profit (loss) for the period | 9904 | €44,469 | -€14,085 | -€58,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,469 | -€14,085 | -€58,553 |
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 15 October 2026 via checked.be.