BB'z: 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'z
Largest movements
- Cash -€87,236
down €87,236 (-76.9%), from €113,422 to €26,186
mainly Debts after one year (-€100,000) and Other debts (-€14,073)
- Tangible fixed assets -€17,018
down €17,018 (-38.3%), from €44,467 to €27,449
of which Plant, machinery and equipment: -€13,012
- Stocks and contracts +€9,533
up €9,533 (+39.4%), from €24,176 to €33,709
- Debts after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Reserves +€30,006
up €30,006 (+88.1%), from €34,053 to €64,059
- Other debts -€14,073
down €14,073 (-100.0%), from €14,073 to €0
- Tax, wage and social debts -€9,193
down €9,193 (-43.5%), from €21,135 to €11,943
of which Taxes: -€7,570
- Gross operating margin +€28,660
up €28,660 (+30.9%), from €92,737 to €121,397
- Staff costs +€9,422
up €9,422 (+21.5%), from €43,918 to €53,340
- Taxes +€6,457
up €6,457 (+53.3%), from €12,124 to €18,581
- Financial charges -€1,507
down €1,507 (-38.3%), from €3,939 to €2,432
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 | €194,769 | €99,982 | -€94,788 | -48.7% |
| Fixed assets | 21/28 | €44,467 | €27,449 | -€17,018 | -38.3% |
| Tangible fixed assets | 22/27 | €44,467 | €27,449 | -€17,018 | -38.3% |
| Plant, machinery and equipment | 23 | €35,481 | €22,469 | -€13,012 | -36.7% |
| Furniture and vehicles | 24 | €8,986 | €4,980 | -€4,006 | -44.6% |
| Current assets | 29/58 | €150,302 | €72,532 | -€77,770 | -51.7% |
| Stocks and contracts in progress | 3 | €24,176 | €33,709 | +€9,533 | +39.4% |
| Stocks | 30/36 | €24,176 | €33,709 | +€9,533 | +39.4% |
| Amounts receivable within one year | 40/41 | €12,460 | €12,637 | +€178 | +1.4% |
| Trade receivables | 40 | €9,183 | €10,113 | +€930 | +10.1% |
| Other amounts receivable | 41 | €3,277 | €2,524 | -€752 | -23.0% |
| Cash at bank and in hand | 54/58 | €113,422 | €26,186 | -€87,236 | -76.9% |
| Deferred charges and accrued income | 490/1 | €245 | €0 | -€245 | -100.0% |
| Total equity and liabilities | 10/49 | €194,769 | €99,982 | -€94,788 | -48.7% |
| Equity | 10/15 | €50,633 | €80,639 | +€30,006 | +59.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,053 | €64,059 | +€30,006 | +88.1% |
| Distributable reserves | 133 | €34,053 | €64,059 | +€30,006 | +88.1% |
| Profit (loss) carried forward | 14 | €10,380 | €10,380 | = | 0.0% |
| Amounts payable | 17/49 | €144,136 | €19,342 | -€124,794 | -86.6% |
| Amounts payable after more than one year | 17 | €100,000 | €0 | -€100,000 | -100.0% |
| Financial debts | 170/4 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable within one year | 42/48 | €42,543 | €18,600 | -€23,943 | -56.3% |
| Trade debts | 44 | €7,334 | €6,657 | -€677 | -9.2% |
| Suppliers | 440/4 | €7,334 | €6,657 | -€677 | -9.2% |
| Taxes, remuneration and social security | 45 | €21,135 | €11,943 | -€9,193 | -43.5% |
| Taxes | 450/3 | €15,404 | €7,834 | -€7,570 | -49.1% |
| Remuneration and social security | 454/9 | €5,731 | €4,109 | -€1,623 | -28.3% |
| Other amounts payable | 47/48 | €14,073 | €0 | -€14,073 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,593 | €743 | -€850 | -53.4% |
| Remuneration, social security and pensions | 62 | €43,918 | €53,340 | +€9,422 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,018 | €17,018 | = | 0.0% |
| Other operating charges | 640/8 | €762 | €693 | -€69 | -9.0% |
| Gross operating margin | 9900 | €92,737 | €121,397 | +€28,660 | +30.9% |
| Operating profit (loss) | 9901 | €31,039 | €50,346 | +€19,307 | +62.2% |
| Financial income | 75/76B | €208 | €673 | +€465 | +223.3% |
| Recurring financial income | 75 | €208 | €673 | +€465 | +223.3% |
| Financial charges | 65/66B | €3,939 | €2,432 | -€1,507 | -38.3% |
| Recurring financial charges | 65 | €3,939 | €2,432 | -€1,507 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €27,309 | €48,587 | +€21,278 | +77.9% |
| Income taxes | 67/77 | €12,124 | €18,581 | +€6,457 | +53.3% |
| Profit (loss) for the period | 9904 | €15,185 | €30,006 | +€14,821 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,185 | €30,006 | +€14,821 | +97.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.