BBB king: 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.
BBB king
Largest movements
- Receivables within one year +€136,009
up €136,009 (+1588.9%), from €8,560 to €144,569
of which Trade receivables: +€93,264
- Cash -€52,079
down €52,079 (-58.7%), from €88,712 to €36,633
mainly Receivables within one year (-€136,009) and Investment in fixed assets (net) (-€37,166)
- Tangible fixed assets +€29,781
new in 2025: €29,781
of which Furniture and vehicles: +€28,772
- Profit (loss) carried forward +€100,079
up €100,079 (+143.0%), from €69,964 to €170,043
- Tax, wage and social debts +€11,537
up €11,537 (+48.6%), from €23,724 to €35,261
- Gross operating margin +€63,759
up €63,759 (+72.4%), from €88,086 to €151,845
- Other operating charges +€19,637
up €19,637 (+4342.2%), from €452 to €20,089
- Taxes +€9,775
up €9,775 (+55.1%), from €17,748 to €27,523
- Depreciation +€7,385
new in 2025: €7,385
- Financial income +€3,191
up €3,191 (+1580.2%), from €202 to €3,393
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 | €97,271 | €211,392 | +€114,120 | +117.3% |
| Fixed assets | 21/28 | - | €29,781 | +€29,781 | |
| Tangible fixed assets | 22/27 | - | €29,781 | +€29,781 | |
| Plant, machinery and equipment | 23 | - | €1,008 | +€1,008 | |
| Furniture and vehicles | 24 | - | €28,772 | +€28,772 | |
| Current assets | 29/58 | €97,271 | €181,611 | +€84,340 | +86.7% |
| Amounts receivable within one year | 40/41 | €8,560 | €144,569 | +€136,009 | +1588.9% |
| Trade receivables | 40 | - | €93,264 | +€93,264 | |
| Other amounts receivable | 41 | €8,560 | €51,305 | +€42,745 | +499.4% |
| Cash at bank and in hand | 54/58 | €88,712 | €36,633 | -€52,079 | -58.7% |
| Deferred charges and accrued income | 490/1 | - | €410 | +€410 | |
| Total equity and liabilities | 10/49 | €97,271 | €211,392 | +€114,120 | +117.3% |
| Equity | 10/15 | €71,964 | €172,043 | +€100,079 | +139.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,964 | €170,043 | +€100,079 | +143.0% |
| Amounts payable | 17/49 | €25,307 | €39,349 | +€14,042 | +55.5% |
| Amounts payable within one year | 42/48 | €25,307 | €39,349 | +€14,042 | +55.5% |
| Trade debts | 44 | €475 | €1,988 | +€1,513 | +318.6% |
| Suppliers | 440/4 | €475 | €1,988 | +€1,513 | +318.6% |
| Taxes, remuneration and social security | 45 | €23,724 | €35,261 | +€11,537 | +48.6% |
| Taxes | 450/3 | €23,724 | €35,261 | +€11,537 | +48.6% |
| Other amounts payable | 47/48 | €1,109 | €2,100 | +€992 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,385 | +€7,385 | |
| Other operating charges | 640/8 | €452 | €20,089 | +€19,637 | +4342.2% |
| Gross operating margin | 9900 | €88,086 | €151,845 | +€63,759 | +72.4% |
| Operating profit (loss) | 9901 | €87,634 | €124,370 | +€36,737 | +41.9% |
| Financial income | 75/76B | €202 | €3,393 | +€3,191 | +1580.2% |
| Recurring financial income | 75 | €202 | €3,393 | +€3,191 | +1580.2% |
| Financial charges | 65/66B | €123 | €162 | +€39 | +31.5% |
| Recurring financial charges | 65 | €123 | €162 | +€39 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €87,712 | €127,602 | +€39,889 | +45.5% |
| Income taxes | 67/77 | €17,748 | €27,523 | +€9,775 | +55.1% |
| Profit (loss) for the period | 9904 | €69,964 | €100,079 | +€30,115 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,964 | €100,079 | +€30,115 | +43.0% |
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 9 October 2026 via checked.be.