BB26: 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.
BB26
Largest movements
- Stocks and contracts -€335,848
no longer reported in 2025 (was €335,848)
- Receivables within one year +€21,855
new in 2025: €21,855
of which Other amounts receivable: +€12,201
- Short-term financial debts -€267,000
no longer reported in 2025 (was €267,000)
- Other debts -€83,092
down €83,092 (-85.2%), from €97,501 to €14,410
- Profit (loss) carried forward +€50,240
up €50,240, from -€48,155 to €2,085
- Tax, wage and social debts -€6,239
no longer reported in 2025 (was €6,239)
- Gross operating margin +€72,930
up €72,930, from -€16,962 to €55,968
- Financial charges +€2,736
up €2,736 (+620.6%), from €441 to €3,177
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 | €336,495 | €26,653 | -€309,843 | -92.1% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Tangible fixed assets | 22/27 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €336,495 | €25,153 | -€311,343 | -92.5% |
| Stocks and contracts in progress | 3 | €335,848 | - | -€335,848 | |
| Stocks | 30/36 | €335,848 | - | -€335,848 | |
| Amounts receivable within one year | 40/41 | - | €21,855 | +€21,855 | |
| Trade receivables | 40 | - | €9,654 | +€9,654 | |
| Other amounts receivable | 41 | - | €12,201 | +€12,201 | |
| Cash at bank and in hand | 54/58 | €647 | €3,297 | +€2,650 | +409.3% |
| Total equity and liabilities | 10/49 | €336,495 | €26,653 | -€309,843 | -92.1% |
| Equity | 10/15 | -€44,655 | €5,585 | +€50,240 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,155 | €2,085 | +€50,240 | |
| Amounts payable | 17/49 | €381,150 | €21,068 | -€360,082 | -94.5% |
| Amounts payable within one year | 42/48 | €379,997 | €21,068 | -€358,929 | -94.5% |
| Financial debts | 43 | €267,000 | - | -€267,000 | |
| Credit institutions | 430/8 | €267,000 | - | -€267,000 | |
| Trade debts | 44 | €9,257 | €6,658 | -€2,598 | -28.1% |
| Suppliers | 440/4 | €9,257 | €6,658 | -€2,598 | -28.1% |
| Taxes, remuneration and social security | 45 | €6,239 | - | -€6,239 | |
| Taxes | 450/3 | €6,239 | - | -€6,239 | |
| Other amounts payable | 47/48 | €97,501 | €14,410 | -€83,092 | -85.2% |
| Accrued charges and deferred income | 492/3 | €1,154 | - | -€1,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €57 | +€57 | |
| Other operating charges | 640/8 | €2,146 | €2,494 | +€348 | +16.2% |
| Gross operating margin | 9900 | -€16,962 | €55,968 | +€72,930 | |
| Operating profit (loss) | 9901 | -€19,108 | €53,417 | +€72,525 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €441 | €3,177 | +€2,736 | +620.6% |
| Recurring financial charges | 65 | €441 | €3,177 | +€2,736 | +620.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,539 | €50,240 | +€69,779 | |
| Profit (loss) for the period | 9904 | -€19,539 | €50,240 | +€69,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,539 | €50,240 | +€69,779 |
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 9 October 2026 via checked.be.