BBF Group: 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.
BBF Group
Largest movements
- Cash -€18,966
down €18,966 (-80.7%), from €23,496 to €4,530
mainly Debts after one year (-€41,231) and Tax, wage and social debts (-€4,750)
- Receivables within one year -€6,796
down €6,796 (-68.2%), from €9,967 to €3,170
of which Other amounts receivable: -€4,134
- Debts after one year -€41,231
down €41,231 (-29.5%), from €139,777 to €98,546
- Profit (loss) carried forward +€9,809
up €9,809 (+5.5%), from €179,967 to €189,776
- Trade debts +€9,184
up €9,184 (+334.1%), from €2,749 to €11,933
of which Suppliers: +€5,558
- Tax, wage and social debts -€4,750
down €4,750 (-15.0%), from €31,661 to €26,911
- Gross operating margin -€54,018
down €54,018 (-76.7%), from €70,471 to €16,453
- Financial charges -€25,870
down €25,870 (-90.8%), from €28,504 to €2,635
of which Non-recurring financial charges: -€25,339
- Taxes -€14,704
down €14,704 (-80.2%), from €18,331 to €3,626
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 | €433,463 | €407,701 | -€25,762 | -5.9% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €33,463 | €7,701 | -€25,762 | -77.0% |
| Amounts receivable within one year | 40/41 | €9,967 | €3,170 | -€6,796 | -68.2% |
| Trade receivables | 40 | €2,662 | - | -€2,662 | |
| Other amounts receivable | 41 | €7,305 | €3,170 | -€4,134 | -56.6% |
| Cash at bank and in hand | 54/58 | €23,496 | €4,530 | -€18,966 | -80.7% |
| Total equity and liabilities | 10/49 | €433,463 | €407,701 | -€25,762 | -5.9% |
| Equity | 10/15 | €201,967 | €211,776 | +€9,809 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,967 | €189,776 | +€9,809 | +5.5% |
| Amounts payable | 17/49 | €231,496 | €195,924 | -€35,571 | -15.4% |
| Amounts payable after more than one year | 17 | €139,777 | €98,546 | -€41,231 | -29.5% |
| Financial debts | 170/4 | €139,777 | €98,546 | -€41,231 | -29.5% |
| Amounts payable within one year | 42/48 | €91,719 | €97,379 | +€5,660 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €40,642 | €41,231 | +€589 | +1.4% |
| Trade debts | 44 | €2,749 | €11,933 | +€9,184 | +334.1% |
| Suppliers | 440/4 | €2,749 | €8,307 | +€5,558 | +202.2% |
| Bills of exchange payable | 441 | - | €3,626 | +€3,626 | |
| Taxes, remuneration and social security | 45 | €31,661 | €26,911 | -€4,750 | -15.0% |
| Taxes | 450/3 | €31,661 | €26,911 | -€4,750 | -15.0% |
| Other amounts payable | 47/48 | €16,666 | €17,303 | +€636 | +3.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €70,471 | €16,453 | -€54,018 | -76.7% |
| Operating profit (loss) | 9901 | €70,084 | €16,054 | -€54,030 | -77.1% |
| Financial income | 75/76B | €351 | €16 | -€335 | -95.4% |
| Recurring financial income | 75 | €351 | €16 | -€335 | -95.4% |
| Financial charges | 65/66B | €28,504 | €2,635 | -€25,870 | -90.8% |
| Recurring financial charges | 65 | €3,166 | €2,635 | -€531 | -16.8% |
| Non-recurring financial charges | 66B | €25,339 | - | -€25,339 | |
| Profit (loss) for the period before taxes | 9903 | €41,930 | €13,435 | -€28,495 | -68.0% |
| Income taxes | 67/77 | €18,331 | €3,626 | -€14,704 | -80.2% |
| Profit (loss) for the period | 9904 | €23,600 | €9,809 | -€13,791 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,600 | €9,809 | -€13,791 | -58.4% |
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 9 October 2026 via checked.be.