BBC TYRES: 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.
BBC TYRES
Largest movements
- Cash +€12,399
up €12,399 (+185.1%), from €6,699 to €19,098
mainly Depreciation (+€12,180) and Trade debts (+€5,638)
- Tangible fixed assets -€12,180
down €12,180 (-25.0%), from €48,720 to €36,540
- Stocks and contracts +€3,079
up €3,079 (+61.4%), from €5,014 to €8,093
- Receivables within one year +€708
up €708 (+32.6%), from €2,171 to €2,879
of which Other amounts receivable: +€397
- Debts after one year -€10,161
down €10,161 (-29.0%), from €35,049 to €24,887
- Trade debts +€5,638
up €5,638 (+213.7%), from €2,638 to €8,275
- Profit (loss) carried forward +€5,541
up €5,541 (+44.7%), from €12,407 to €17,947
- Tax, wage and social debts +€2,237
up €2,237 (+106.5%), from €2,102 to €4,339
- Current portion of long-term debt +€752
up €752 (+8.0%), from €9,409 to €10,161
- Taxes +€5,415
new in 2025: €5,415
- Gross operating margin -€4,894
down €4,894 (-14.8%), from €32,981 to €28,087
- Other operating charges -€3,398
down €3,398 (-67.8%), from €5,011 to €1,612
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 | €62,604 | €66,610 | +€4,006 | +6.4% |
| Fixed assets | 21/28 | €48,720 | €36,540 | -€12,180 | -25.0% |
| Tangible fixed assets | 22/27 | €48,720 | €36,540 | -€12,180 | -25.0% |
| Furniture and vehicles | 24 | €48,720 | €36,540 | -€12,180 | -25.0% |
| Current assets | 29/58 | €13,884 | €30,070 | +€16,186 | +116.6% |
| Stocks and contracts in progress | 3 | €5,014 | €8,093 | +€3,079 | +61.4% |
| Stocks | 30/36 | €5,014 | €8,093 | +€3,079 | +61.4% |
| Amounts receivable within one year | 40/41 | €2,171 | €2,879 | +€708 | +32.6% |
| Trade receivables | 40 | - | €311 | +€311 | |
| Other amounts receivable | 41 | €2,171 | €2,567 | +€397 | +18.3% |
| Cash at bank and in hand | 54/58 | €6,699 | €19,098 | +€12,399 | +185.1% |
| Total equity and liabilities | 10/49 | €62,604 | €66,610 | +€4,006 | +6.4% |
| Equity | 10/15 | €13,407 | €18,947 | +€5,541 | +41.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €12,407 | €17,947 | +€5,541 | +44.7% |
| Amounts payable | 17/49 | €49,197 | €47,663 | -€1,534 | -3.1% |
| Amounts payable after more than one year | 17 | €35,049 | €24,887 | -€10,161 | -29.0% |
| Financial debts | 170/4 | €35,049 | €24,887 | -€10,161 | -29.0% |
| Amounts payable within one year | 42/48 | €14,149 | €22,775 | +€8,627 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €9,409 | €10,161 | +€752 | +8.0% |
| Trade debts | 44 | €2,638 | €8,275 | +€5,638 | +213.7% |
| Suppliers | 440/4 | €2,638 | €8,275 | +€5,638 | +213.7% |
| Taxes, remuneration and social security | 45 | €2,102 | €4,339 | +€2,237 | +106.5% |
| Taxes | 450/3 | €2,102 | €4,339 | +€2,237 | +106.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,180 | €12,180 | = | 0.0% |
| Other operating charges | 640/8 | €5,011 | €1,612 | -€3,398 | -67.8% |
| Gross operating margin | 9900 | €32,981 | €28,087 | -€4,894 | -14.8% |
| Operating profit (loss) | 9901 | €15,790 | €14,295 | -€1,496 | -9.5% |
| Financial charges | 65/66B | €3,383 | €3,339 | -€44 | -1.3% |
| Recurring financial charges | 65 | €3,383 | €3,339 | -€44 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €12,407 | €10,955 | -€1,451 | -11.7% |
| Income taxes | 67/77 | - | €5,415 | +€5,415 | |
| Profit (loss) for the period | 9904 | €12,407 | €5,541 | -€6,866 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,407 | €5,541 | -€6,866 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.