BBC Parts: what changed
BBC Parts
Largest movements
- Receivables after one year +€600,000
up €600,000, from €0 to €600,000
- Cash -€340,499
down €340,499 (-71.6%), from €475,887 to €135,388
- Receivables within one year -€154,154
down €154,154 (-73.5%), from €209,799 to €55,645
of which Trade receivables: -€92,429
- Reserves +€189,450
up €189,450 (+3.9%), from €4.9m to €5.1m
of which Distributable reserves: +€189,450
- Other debts -€120,680
down €120,680 (-100%), from €120,680 to €0
- Financial income +€2.6m
up €2.6m (+1,308%), from €199,969 to €2.8m
- Gross operating margin +€91,935
up €91,935 (+29.0%), from €316,765 to €408,699
- Staff costs +€87,918
up €87,918 (+204%), from €43,080 to €130,997
- Financial charges -€46,657
down €46,657 (-99.4%), from €46,926 to €269
- Taxes -€22,243
down €22,243 (-25.5%), from €87,066 to €64,823
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,404,839 | €7,491,820 | +€86,981 | +1.2% |
| Fixed assets | 21/28 | €6,717,554 | €6,695,308 | -€22,246 | -0.3% |
| Tangible fixed assets | 22/27 | €94,304 | €59,358 | -€34,946 | -37.1% |
| Furniture and vehicles | 24 | €94,304 | €59,358 | -€34,946 | -37.1% |
| Financial fixed assets | 28 | €6,623,250 | €6,635,950 | +€12,700 | +0.2% |
| Current assets | 29/58 | €687,285 | €796,512 | +€109,227 | +15.9% |
| Amounts receivable after more than one year | 29 | €0 | €600,000 | +€600,000 | |
| Other amounts receivable | 291 | €0 | €600,000 | +€600,000 | |
| Amounts receivable within one year | 40/41 | €209,799 | €55,645 | -€154,154 | -73.5% |
| Trade receivables | 40 | €144,397 | €51,969 | -€92,429 | -64.0% |
| Other amounts receivable | 41 | €65,402 | €3,677 | -€61,725 | -94.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €475,887 | €135,388 | -€340,499 | -71.6% |
| Deferred charges and accrued income | 490/1 | €1,598 | €5,479 | +€3,881 | +243% |
| Total equity and liabilities | 10/49 | €7,404,839 | €7,491,820 | +€86,981 | +1.2% |
| Equity | 10/15 | €7,206,118 | €7,395,568 | +€189,450 | +2.6% |
| Contributions | 10/11 | €2,326,843 | €2,326,843 | = | 0.0% |
| Reserves | 13 | €4,879,275 | €5,068,725 | +€189,450 | +3.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,879,275 | €5,068,725 | +€189,450 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €198,721 | €96,252 | -€102,469 | -51.6% |
| Amounts payable within one year | 42/48 | €198,721 | €96,188 | -€102,533 | -51.6% |
| Trade debts | 44 | €45,446 | €64,742 | +€19,296 | +42.5% |
| Suppliers | 440/4 | €45,446 | €64,742 | +€19,296 | +42.5% |
| Taxes, remuneration and social security | 45 | €32,595 | €31,446 | -€1,149 | -3.5% |
| Taxes | 450/3 | €27,949 | €8,008 | -€19,941 | -71.3% |
| Remuneration and social security | 454/9 | €4,646 | €23,438 | +€18,792 | +404% |
| Other amounts payable | 47/48 | €120,680 | €0 | -€120,680 | -100% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | €43,080 | €130,997 | +€87,918 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,450 | €34,946 | +€14,496 | +70.9% |
| Other operating charges | 640/8 | €2,230 | €3,376 | +€1,146 | +51.4% |
| Gross operating margin | 9900 | €316,765 | €408,699 | +€91,935 | +29.0% |
| Operating profit (loss) | 9901 | €251,005 | €239,380 | -€11,625 | -4.6% |
| Financial income | 75/76B | €199,969 | €2,815,162 | +€2.6m | +1,308% |
| Recurring financial income | 75 | €199,969 | €2,815,162 | +€2.6m | +1,308% |
| Financial charges | 65/66B | €46,926 | €269 | -€46,657 | -99.4% |
| Recurring financial charges | 65 | €46,926 | €269 | -€46,657 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €404,048 | €3,054,273 | +€2.7m | +656% |
| Income taxes | 67/77 | €87,066 | €64,823 | -€22,243 | -25.5% |
| Profit (loss) for the period | 9904 | €316,981 | €2,989,450 | +€2.7m | +843% |
| Profit (loss) for the period to be appropriated | 9905 | €316,981 | €2,989,450 | +€2.7m | +843% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.