BB & Wolf: 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 & Wolf
Largest movements
- Receivables within one year +€3,075
up €3,075 (+10.3%), from €29,945 to €33,020
of which Other amounts receivable: +€14,045
- Tangible fixed assets -€426
down €426 (-22.2%), from €1,918 to €1,492
- Profit (loss) carried forward +€20,997
up €20,997, from -€20,997 to €0
- Trade debts -€10,832
down €10,832 (-84.2%), from €12,862 to €2,030
- Other debts -€5,959
down €5,959 (-98.9%), from €6,027 to €68
- Tax, wage and social debts -€4,843
down €4,843 (-16.8%), from €28,743 to €23,900
of which Remuneration and social security: -€5,350
- Reserves +€3,538
new in 2025: €3,538
- Gross operating margin +€27,438
up €27,438 (+2094.0%), from €1,310 to €28,748
- Taxes +€2,549
up €2,549 (+605.8%), from €421 to €2,970
- Other operating charges +€672
new in 2025: €672
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 | €36,635 | €39,537 | +€2,902 | +7.9% |
| Fixed assets | 21/28 | €1,918 | €1,492 | -€426 | -22.2% |
| Tangible fixed assets | 22/27 | €1,918 | €1,492 | -€426 | -22.2% |
| Plant, machinery and equipment | 23 | €1,918 | €1,492 | -€426 | -22.2% |
| Current assets | 29/58 | €34,718 | €38,045 | +€3,328 | +9.6% |
| Amounts receivable within one year | 40/41 | €29,945 | €33,020 | +€3,075 | +10.3% |
| Trade receivables | 40 | €14,600 | €3,630 | -€10,970 | -75.1% |
| Other amounts receivable | 41 | €15,345 | €29,390 | +€14,045 | +91.5% |
| Cash at bank and in hand | 54/58 | €4,773 | €5,025 | +€252 | +5.3% |
| Total equity and liabilities | 10/49 | €36,635 | €39,537 | +€2,902 | +7.9% |
| Equity | 10/15 | -€10,997 | €13,538 | +€24,535 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €3,538 | +€3,538 | |
| Distributable reserves | 133 | - | €3,538 | +€3,538 | |
| Profit (loss) carried forward | 14 | -€20,997 | €0 | +€20,997 | |
| Amounts payable | 17/49 | €47,633 | €25,999 | -€21,634 | -45.4% |
| Amounts payable within one year | 42/48 | €47,633 | €25,999 | -€21,634 | -45.4% |
| Trade debts | 44 | €12,862 | €2,030 | -€10,832 | -84.2% |
| Suppliers | 440/4 | €12,862 | €2,030 | -€10,832 | -84.2% |
| Taxes, remuneration and social security | 45 | €28,743 | €23,900 | -€4,843 | -16.8% |
| Taxes | 450/3 | €2,883 | €3,390 | +€507 | +17.6% |
| Remuneration and social security | 454/9 | €25,860 | €20,510 | -€5,350 | -20.7% |
| Other amounts payable | 47/48 | €6,027 | €68 | -€5,959 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €426 | +€213 | +100.0% |
| Other operating charges | 640/8 | - | €672 | +€672 | |
| Gross operating margin | 9900 | €1,310 | €28,748 | +€27,438 | +2094.0% |
| Operating profit (loss) | 9901 | €1,097 | €27,650 | +€26,553 | +2420.0% |
| Financial charges | 65/66B | - | €145 | +€145 | |
| Recurring financial charges | 65 | - | €145 | +€145 | |
| Profit (loss) for the period before taxes | 9903 | €1,097 | €27,505 | +€26,408 | +2406.8% |
| Income taxes | 67/77 | €421 | €2,970 | +€2,549 | +605.8% |
| Profit (loss) for the period | 9904 | €676 | €24,535 | +€23,859 | +3527.1% |
| Profit (loss) for the period to be appropriated | 9905 | €676 | €24,535 | +€23,859 | +3527.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.