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BBEN: 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.

What changed

BBEN

BE 0681.539.024
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€112,947
2024 · €90,200+€22,747
Equity
€1,000
2024 · €1,000
Cash
€17,615
2024 · €26,951-€9,336
Balance sheet total
€140,981
2024 · €105,234+€35,746

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€32,858

    up €32,858 (+178%), from €18,442 to €51,300

    of which Trade receivables: +€33,755

  • Tangible fixed assets +€12,694

    up €12,694 (+35.0%), from €36,271 to €48,965

    of which Other tangible fixed assets: +€7,132

  • Cash -€9,336

    down €9,336 (-34.6%), from €26,951 to €17,615

    mainly Contributions, distributions and other (-€112,947) and Receivables within one year (-€32,858)

Equity and liabilities
  • Other debts +€28,509

    up €28,509 (+29.0%), from €98,395 to €126,904

  • Tax, wage and social debts +€7,539

    up €7,539 (+327%), from €2,306 to €9,844

  • Trade debts -€2,829

    down €2,829 (-80.0%), from €3,534 to €705

  • Current portion of long-term debt +€2,527

    new in 2025: €2,527

Income statement
  • Gross operating margin +€49,654

    up €49,654 (+40.8%), from €121,809 to €171,463

  • Taxes +€10,632

    up €10,632 (+36.4%), from €29,175 to €39,807

  • Financial income -€8,158

    down €8,158 (-96.1%), from €8,487 to €329

  • Depreciation +€6,602

    up €6,602 (+70.2%), from €9,407 to €16,009

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €90,200
Gross operating margin +€49,654
Depreciation -€6,602
Other operating charges -€236
Other operating items -€1,286
Financial income -€8,158
Financial charges +€8
Taxes -€10,632
Result 2025 €112,947
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations +€130,011
Investment -€28,928
Financing -€110,419
Cash 2024 €26,951
Net result for the year +€112,947
Depreciation +€16,009
Receivables within one year -€32,858
Deferred charges and accrued income +€695
Trade debts -€2,829
Tax, wage and social debts +€7,539
Other debts +€28,509
Investment in fixed assets (net) -€28,703
Current investments -€224
Current portion of long-term debt +€2,527
Contributions, distributions and other -€112,947
Cash 2025 €17,615
brings cash intakes cash out
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €105,234 €140,981 +€35,746 +34.0%
Fixed assets 21/28 €36,271 €48,965 +€12,694 +35.0%
Tangible fixed assets 22/27 €36,271 €48,965 +€12,694 +35.0%
Furniture and vehicles 24 €12,892 €18,455 +€5,562 +43.1%
Other tangible fixed assets 26 €23,379 €30,510 +€7,132 +30.5%
Current assets 29/58 €68,964 €92,016 +€23,052 +33.4%
Amounts receivable within one year 40/41 €18,442 €51,300 +€32,858 +178%
Trade receivables 40 €17,545 €51,300 +€33,755 +192%
Other amounts receivable 41 €897 - -€897
Current investments 50/53 €22,378 €22,602 +€224 +1.0%
Cash at bank and in hand 54/58 €26,951 €17,615 -€9,336 -34.6%
Deferred charges and accrued income 490/1 €1,193 €498 -€695 -58.2%
Total equity and liabilities 10/49 €105,234 €140,981 +€35,746 +34.0%
Equity 10/15 €1,000 €1,000 = 0.0%
Contributions 10/11 €1,000 €1,000 = 0.0%
Amounts payable 17/49 €104,234 €139,981 +€35,746 +34.3%
Amounts payable within one year 42/48 €104,234 €139,981 +€35,746 +34.3%
Current portion of amounts payable after more than one year 42 - €2,527 +€2,527
Trade debts 44 €3,534 €705 -€2,829 -80.0%
Suppliers 440/4 €3,534 €705 -€2,829 -80.0%
Taxes, remuneration and social security 45 €2,306 €9,844 +€7,539 +327%
Taxes 450/3 €2,306 €9,844 +€7,539 +327%
Other amounts payable 47/48 €98,395 €126,904 +€28,509 +29.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,407 €16,009 +€6,602 +70.2%
Other operating charges 640/8 €926 €1,162 +€236 +25.5%
Non-recurring operating charges 66A - €1,286 +€1,286
Gross operating margin 9900 €121,809 €171,463 +€49,654 +40.8%
Operating profit (loss) 9901 €111,475 €153,004 +€41,529 +37.3%
Financial income 75/76B €8,487 €329 -€8,158 -96.1%
Recurring financial income 75 €8,487 €329 -€8,158 -96.1%
Financial charges 65/66B €587 €579 -€8 -1.3%
Recurring financial charges 65 €587 €579 -€8 -1.3%
Profit (loss) for the period before taxes 9903 €119,375 €152,754 +€33,379 +28.0%
Income taxes 67/77 €29,175 €39,807 +€10,632 +36.4%
Profit (loss) for the period 9904 €90,200 €112,947 +€22,747 +25.2%
Profit (loss) for the period to be appropriated 9905 €90,200 €112,947 +€22,747 +25.2%

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.