Bball-Concept: what changed
Two fiscal 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.
Bball-Concept
Largest movements
- Receivables within one year -€431
down €431 (-74.2%), from €581 to €150
of which Trade receivables: -€385
- Cash -€118
down €118 (-43.7%), from €270 to €152
mainly Net result for the year (-€759) and Deferred charges and accrued income (-€39)
- Profit (loss) carried forward -€759
down €759 (-14.7%), from -€5,178 to -€5,937
- Other debts +€175
up €175 (+2.1%), from €8,285 to €8,460
- Gross operating margin +€290
up €290 (+71.9%), from -€403 to -€113
- Depreciation -€231
down €231 (-100.0%), from €231 to €0
- Other operating charges -€138
down €138 (-19.1%), from €720 to €582
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 | €7,108 | €6,542 | -€566 | -8.0% |
| Fixed assets | 21/28 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Current assets | 29/58 | €7,107 | €6,542 | -€566 | -8.0% |
| Stocks and contracts in progress | 3 | €6,256 | €6,201 | -€55 | -0.9% |
| Stocks | 30/36 | €6,256 | €6,201 | -€55 | -0.9% |
| Amounts receivable within one year | 40/41 | €581 | €150 | -€431 | -74.2% |
| Trade receivables | 40 | €385 | - | -€385 | |
| Other amounts receivable | 41 | €197 | €150 | -€47 | -23.7% |
| Cash at bank and in hand | 54/58 | €270 | €152 | -€118 | -43.7% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €7,108 | €6,542 | -€566 | -8.0% |
| Equity | 10/15 | -€1,178 | -€1,937 | -€759 | -64.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,178 | -€5,937 | -€759 | -14.7% |
| Amounts payable | 17/49 | €8,285 | €8,478 | +€193 | +2.3% |
| Amounts payable within one year | 42/48 | €8,285 | €8,478 | +€193 | +2.3% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Advances received on contracts in progress | 46 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | €8,285 | €8,460 | +€175 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €0 | -€231 | -100.0% |
| Other operating charges | 640/8 | €720 | €582 | -€138 | -19.1% |
| Gross operating margin | 9900 | -€403 | -€113 | +€290 | +71.9% |
| Operating profit (loss) | 9901 | -€1,353 | -€695 | +€658 | +48.6% |
| Financial charges | 65/66B | €62 | €64 | +€2 | +2.4% |
| Recurring financial charges | 65 | €62 | €64 | +€2 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,416 | -€759 | +€657 | +46.4% |
| Profit (loss) for the period | 9904 | -€1,416 | -€759 | +€657 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,416 | -€759 | +€657 | +46.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.