BB3 Revisoren: 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.
BB3 Revisoren
Largest movements
- Receivables within one year +€923
up €923 (+2.8%), from €32,486 to €33,410
- Cash -€611
down €611 (-26.8%), from €2,279 to €1,669
mainly Receivables within one year (-€923)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€306
up €306 (+49.9%), from -€613 to -€307
- Purchases and services -€306
down €306 (-49.9%), from €613 to €307
- Financial income -€141
down €141 (-17.7%), from €798 to €657
- Taxes +€57
up €57 (+186%), from €31 to €88
- Financial charges -€46
down €46 (-61.5%), from €74 to €29
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 | €34,765 | €35,078 | +€313 | +0.9% |
| Current assets | 29/58 | €34,765 | €35,078 | +€313 | +0.9% |
| Amounts receivable within one year | 40/41 | €32,486 | €33,410 | +€923 | +2.8% |
| Other amounts receivable | 41 | €32,486 | €33,410 | +€923 | +2.8% |
| Cash at bank and in hand | 54/58 | €2,279 | €1,669 | -€611 | -26.8% |
| Total equity and liabilities | 10/49 | €34,765 | €35,078 | +€313 | +0.9% |
| Equity | 10/15 | €34,736 | €34,969 | +€234 | +0.7% |
| Contributions | 10/11 | €10,400 | €10,400 | = | 0.0% |
| Reserves | 13 | €24,336 | €24,569 | +€234 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,476 | €22,709 | +€234 | +1.0% |
| Amounts payable | 17/49 | €30 | €109 | +€79 | +266% |
| Amounts payable within one year | 42/48 | €30 | €109 | +€79 | +266% |
| Trade debts | 44 | - | €21 | +€21 | |
| Suppliers | 440/4 | - | €21 | +€21 | |
| Taxes, remuneration and social security | 45 | €30 | €88 | +€58 | +195% |
| Taxes | 450/3 | €30 | €88 | +€58 | +195% |
| Goods, raw materials, services and sundry goods | 60/61 | €613 | €307 | -€306 | -49.9% |
| Gross operating margin | 9900 | -€613 | -€307 | +€306 | +49.9% |
| Operating profit (loss) | 9901 | -€613 | -€307 | +€306 | +49.9% |
| Financial income | 75/76B | €798 | €657 | -€141 | -17.7% |
| Recurring financial income | 75 | €798 | €657 | -€141 | -17.7% |
| Financial charges | 65/66B | €74 | €29 | -€46 | -61.5% |
| Recurring financial charges | 65 | €74 | €29 | -€46 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €111 | €321 | +€210 | +188% |
| Income taxes | 67/77 | €31 | €88 | +€57 | +186% |
| Profit (loss) for the period | 9904 | €81 | €234 | +€153 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €81 | €234 | +€153 | +189% |
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 30 October 2026 via checked.be.