BBB 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.
BBB CONCEPT
Largest movements
- Cash -€37,534
down €37,534 (-54.4%), from €69,057 to €31,523
mainly Other debts (-€23,097) and Net result for the year (-€16,265)
- Other debts -€23,097
down €23,097 (-49.0%), from €47,108 to €24,011
- Profit (loss) carried forward -€16,265
down €16,265 (-9.9%), from -€164,427 to -€180,692
- Trade debts +€2,219
up €2,219 (+7396.7%), from €30 to €2,249
- Gross operating margin -€19,993
down €19,993, from €5,293 to -€14,700
- Taxes -€1,357
down €1,357 (-48.0%), from €2,830 to €1,473
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 | €69,185 | €31,731 | -€37,454 | -54.1% |
| Current assets | 29/58 | €69,185 | €31,731 | -€37,454 | -54.1% |
| Amounts receivable within one year | 40/41 | €128 | €208 | +€80 | +62.5% |
| Trade receivables | 40 | - | €208 | +€208 | |
| Other amounts receivable | 41 | €128 | - | -€128 | |
| Cash at bank and in hand | 54/58 | €69,057 | €31,523 | -€37,534 | -54.4% |
| Total equity and liabilities | 10/49 | €69,185 | €31,731 | -€37,454 | -54.1% |
| Equity | 10/15 | €21,582 | €5,317 | -€16,265 | -75.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,409 | €167,409 | = | 0.0% |
| Tax-exempt reserves | 132 | €167,409 | €167,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,427 | -€180,692 | -€16,265 | -9.9% |
| Amounts payable | 17/49 | €47,603 | €26,414 | -€21,189 | -44.5% |
| Amounts payable within one year | 42/48 | €47,603 | €26,414 | -€21,189 | -44.5% |
| Trade debts | 44 | €30 | €2,249 | +€2,219 | +7396.7% |
| Suppliers | 440/4 | €30 | €2,249 | +€2,219 | +7396.7% |
| Taxes, remuneration and social security | 45 | €465 | €154 | -€311 | -66.9% |
| Taxes | 450/3 | €465 | €154 | -€311 | -66.9% |
| Other amounts payable | 47/48 | €47,108 | €24,011 | -€23,097 | -49.0% |
| Gross operating margin | 9900 | €5,293 | -€14,700 | -€19,993 | |
| Operating profit (loss) | 9901 | €5,293 | -€14,700 | -€19,993 | |
| Financial charges | 65/66B | €168 | €92 | -€76 | -45.2% |
| Recurring financial charges | 65 | €168 | €92 | -€76 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €5,125 | -€14,792 | -€19,917 | |
| Income taxes | 67/77 | €2,830 | €1,473 | -€1,357 | -48.0% |
| Profit (loss) for the period | 9904 | €2,295 | -€16,265 | -€18,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,295 | -€16,265 | -€18,560 |
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 8 October 2026 via checked.be.