BB536: 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.
BB536
Largest movements
- Cash +€227,147
up €227,147 (+118.2%), from €192,139 to €419,286
mainly Net result for the year (+€187,385) and Depreciation (+€94,036)
- Tangible fixed assets -€55,134
down €55,134 (-9.4%), from €584,892 to €529,757
of which Land and buildings: -€42,683
- Profit (loss) carried forward +€187,385
up €187,385 (+278.5%), from €67,294 to €254,679
- Debts after one year -€65,048
down €65,048 (-15.3%), from €425,450 to €360,401
- Tax, wage and social debts +€59,684
up €59,684 (+221.6%), from €26,931 to €86,615
of which Taxes: +€52,770
- Current portion of long-term debt -€23,327
down €23,327 (-22.5%), from €103,520 to €80,193
- Gross operating margin +€142,810
up €142,810 (+32.9%), from €434,230 to €577,040
- Taxes +€54,013
up €54,013 (+1459.8%), from €3,700 to €57,713
- Staff costs +€43,507
up €43,507 (+24.7%), from €175,830 to €219,338
- Depreciation +€8,456
up €8,456 (+9.9%), from €85,580 to €94,036
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 | €807,321 | €975,546 | +€168,225 | +20.8% |
| Fixed assets | 21/28 | €602,091 | €540,780 | -€61,311 | -10.2% |
| Intangible fixed assets | 21 | €17,199 | €11,022 | -€6,177 | -35.9% |
| Tangible fixed assets | 22/27 | €584,892 | €529,757 | -€55,134 | -9.4% |
| Land and buildings | 22 | €242,910 | €200,228 | -€42,683 | -17.6% |
| Plant, machinery and equipment | 23 | €316,524 | €311,257 | -€5,267 | -1.7% |
| Furniture and vehicles | 24 | €25,457 | €18,272 | -€7,185 | -28.2% |
| Current assets | 29/58 | €205,231 | €434,766 | +€229,536 | +111.8% |
| Amounts receivable within one year | 40/41 | €191 | €361 | +€170 | +88.9% |
| Other amounts receivable | 41 | €191 | €361 | +€170 | +88.9% |
| Cash at bank and in hand | 54/58 | €192,139 | €419,286 | +€227,147 | +118.2% |
| Deferred charges and accrued income | 490/1 | €12,900 | €15,119 | +€2,219 | +17.2% |
| Total equity and liabilities | 10/49 | €807,321 | €975,546 | +€168,225 | +20.8% |
| Equity | 10/15 | €72,294 | €259,679 | +€187,385 | +259.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,294 | €254,679 | +€187,385 | +278.5% |
| Amounts payable | 17/49 | €735,027 | €715,867 | -€19,160 | -2.6% |
| Amounts payable after more than one year | 17 | €425,450 | €360,401 | -€65,048 | -15.3% |
| Financial debts | 170/4 | €425,450 | €360,401 | -€65,048 | -15.3% |
| Amounts payable within one year | 42/48 | €309,577 | €355,465 | +€45,888 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €103,520 | €80,193 | -€23,327 | -22.5% |
| Financial debts | 43 | - | €165 | +€165 | |
| Credit institutions | 430/8 | - | €165 | +€165 | |
| Trade debts | 44 | €127,127 | €134,432 | +€7,305 | +5.7% |
| Suppliers | 440/4 | €127,127 | €134,432 | +€7,305 | +5.7% |
| Advances received on contracts in progress | 46 | - | €2,100 | +€2,100 | |
| Taxes, remuneration and social security | 45 | €26,931 | €86,615 | +€59,684 | +221.6% |
| Taxes | 450/3 | €3,700 | €56,470 | +€52,770 | +1426.2% |
| Remuneration and social security | 454/9 | €23,231 | €30,144 | +€6,914 | +29.8% |
| Other amounts payable | 47/48 | €52,000 | €51,961 | -€39 | -0.1% |
| Remuneration, social security and pensions | 62 | €175,830 | €219,338 | +€43,507 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,580 | €94,036 | +€8,456 | +9.9% |
| Other operating charges | 640/8 | €6,844 | €6,560 | -€283 | -4.1% |
| Gross operating margin | 9900 | €434,230 | €577,040 | +€142,810 | +32.9% |
| Operating profit (loss) | 9901 | €165,975 | €257,106 | +€91,130 | +54.9% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.7% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.7% |
| Financial charges | 65/66B | €14,192 | €12,008 | -€2,184 | -15.4% |
| Recurring financial charges | 65 | €14,192 | €12,008 | -€2,184 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €151,804 | €245,098 | +€93,294 | +61.5% |
| Income taxes | 67/77 | €3,700 | €57,713 | +€54,013 | +1459.8% |
| Profit (loss) for the period | 9904 | €148,104 | €187,385 | +€39,281 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,104 | €187,385 | +€39,281 | +26.5% |
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.