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.
BBEN
Largest movements
- 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)
- 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
- 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
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.
Derived cash bridge
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 | €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.