BBBB: 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.
BBBB
Largest movements
- Cash +€217,012
up €217,012 (+207965.3%), from €104 to €217,116
- Receivables within one year -€27,225
down €27,225 (-66.7%), from €40,838 to €13,613
- Other debts +€294,000
up €294,000 (+127.8%), from €230,000 to €524,000
- Debts after one year -€160,000
down €160,000 (-34.3%), from €466,667 to €306,666
- Profit (loss) carried forward +€42,307
new in 2025: €42,307
- Reserves +€36,228
up €36,228 (+27.3%), from €132,573 to €168,800
- Tax, wage and social debts -€23,246
down €23,246 (-73.3%), from €31,703 to €8,457
- Financial charges -€8,600
down €8,600 (-38.2%), from €22,504 to €13,904
- Taxes +€3,136
up €3,136 (+27.4%), from €11,447 to €14,582
- Gross operating margin -€2,469
down €2,469 (-3.4%), from €73,382 to €70,913
- Staff costs -€960
no longer reported in 2025 (was €960)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,140,942 | €1,330,729 | +€189,787 | +16.6% |
| Fixed assets | 21/28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €40,942 | €230,729 | +€189,787 | +463.6% |
| Amounts receivable within one year | 40/41 | €40,838 | €13,613 | -€27,225 | -66.7% |
| Trade receivables | 40 | €40,838 | €13,613 | -€27,225 | -66.7% |
| Cash at bank and in hand | 54/58 | €104 | €217,116 | +€217,012 | +207965.3% |
| Total equity and liabilities | 10/49 | €1,140,942 | €1,330,729 | +€189,787 | +16.6% |
| Equity | 10/15 | €332,573 | €411,107 | +€78,535 | +23.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €132,573 | €168,800 | +€36,228 | +27.3% |
| Distributable reserves | 133 | €132,573 | €168,800 | +€36,228 | +27.3% |
| Profit (loss) carried forward | 14 | - | €42,307 | +€42,307 | |
| Amounts payable | 17/49 | €808,369 | €919,622 | +€111,252 | +13.8% |
| Amounts payable after more than one year | 17 | €466,667 | €306,666 | -€160,000 | -34.3% |
| Financial debts | 170/4 | €466,667 | €306,666 | -€160,000 | -34.3% |
| Amounts payable within one year | 42/48 | €341,703 | €612,955 | +€271,252 | +79.4% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | - | €499 | +€499 | |
| Suppliers | 440/4 | - | €499 | +€499 | |
| Taxes, remuneration and social security | 45 | €31,703 | €8,457 | -€23,246 | -73.3% |
| Taxes | 450/3 | €31,703 | €8,457 | -€23,246 | -73.3% |
| Other amounts payable | 47/48 | €230,000 | €524,000 | +€294,000 | +127.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €960 | - | -€960 | |
| Other operating charges | 640/8 | €314 | €120 | -€194 | -61.8% |
| Gross operating margin | 9900 | €73,382 | €70,913 | -€2,469 | -3.4% |
| Operating profit (loss) | 9901 | €72,108 | €70,793 | -€1,315 | -1.8% |
| Financial charges | 65/66B | €22,504 | €13,904 | -€8,600 | -38.2% |
| Recurring financial charges | 65 | €22,504 | €13,904 | -€8,600 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €49,604 | €56,889 | +€7,285 | +14.7% |
| Income taxes | 67/77 | €11,447 | €14,582 | +€3,136 | +27.4% |
| Profit (loss) for the period | 9904 | €38,157 | €42,307 | +€4,149 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,157 | €42,307 | +€4,149 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.