BBB CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€38,813
up €38,813 (+133.1%), from €29,159 to €67,971
of which Trade receivables: +€28,039
- Cash +€23,549
up €23,549 (+25.0%), from €94,248 to €117,797
mainly Net result for the year (+€57,848) and Other debts (+€53,009)
- Deferred charges and accrued income -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Other debts +€53,009
up €53,009 (+1095.4%), from €4,839 to €57,848
- Tax, wage and social debts +€7,650
up €7,650 (+380.4%), from €2,011 to €9,661
- Trade debts -€2,296
down €2,296 (-100.0%), from €2,296 to €0
- Gross operating margin -€4,652
down €4,652 (-6.0%), from €77,978 to €73,327
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 | €127,407 | €185,769 | +€58,362 | +45.8% |
| Current assets | 29/58 | €127,407 | €185,769 | +€58,362 | +45.8% |
| Amounts receivable within one year | 40/41 | €29,159 | €67,971 | +€38,813 | +133.1% |
| Trade receivables | 40 | €23,749 | €51,788 | +€28,039 | +118.1% |
| Other amounts receivable | 41 | €5,409 | €16,183 | +€10,774 | +199.2% |
| Cash at bank and in hand | 54/58 | €94,248 | €117,797 | +€23,549 | +25.0% |
| Deferred charges and accrued income | 490/1 | €4,000 | €0 | -€4,000 | -100.0% |
| Total equity and liabilities | 10/49 | €127,407 | €185,769 | +€58,362 | +45.8% |
| Equity | 10/15 | €118,260 | €118,260 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,260 | €117,260 | = | 0.0% |
| Amounts payable | 17/49 | €9,146 | €67,509 | +€58,362 | +638.1% |
| Amounts payable within one year | 42/48 | €9,146 | €67,509 | +€58,362 | +638.1% |
| Trade debts | 44 | €2,296 | €0 | -€2,296 | -100.0% |
| Suppliers | 440/4 | €2,296 | €0 | -€2,296 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,011 | €9,661 | +€7,650 | +380.4% |
| Taxes | 450/3 | €2,011 | €9,661 | +€7,650 | +380.4% |
| Other amounts payable | 47/48 | €4,839 | €57,848 | +€53,009 | +1095.4% |
| Other operating charges | 640/8 | €200 | €244 | +€44 | +22.1% |
| Gross operating margin | 9900 | €77,978 | €73,327 | -€4,652 | -6.0% |
| Operating profit (loss) | 9901 | €77,778 | €73,083 | -€4,696 | -6.0% |
| Financial income | 75/76B | - | €135 | +€135 | |
| Recurring financial income | 75 | - | €135 | +€135 | |
| Financial charges | 65/66B | €292 | €82 | -€210 | -72.0% |
| Recurring financial charges | 65 | €292 | €82 | -€210 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €77,487 | €73,136 | -€4,351 | -5.6% |
| Income taxes | 67/77 | €16,027 | €15,288 | -€739 | -4.6% |
| Profit (loss) for the period | 9904 | €61,460 | €57,848 | -€3,612 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,460 | €57,848 | -€3,612 | -5.9% |
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 4 October 2026 via checked.be.