BBF production: 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 production
Largest movements
- Intangible fixed assets -€5.8m
down €5.8m (-70.0%), from €8.3m to €2.5m
- Receivables within one year +€1.5m
up €1.5m (+439%), from €350,526 to €1.9m
of which Trade receivables: +€1.5m
- Cash +€498,519
up €498,519 (+3,865%), from €12,898 to €511,416
mainly Depreciation (+€10.9m) and Trade debts (+€1.5m)
- Accrued charges and deferred income -€5.8m
down €5.8m (-70.0%), from €8.3m to €2.5m
- Trade debts +€1.5m
up €1.5m (+278%), from €543,277 to €2.1m
- Profit (loss) carried forward +€456,175
up €456,175, from -€199,853 to €256,321
- Gross operating margin +€11.7m
up €11.7m, from -€195,679 to €11.5m
- Depreciation +€10.9m
new in 2025: €10.9m
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 | €8,689,997 | €4,900,072 | -€3.8m | -43.6% |
| Fixed assets | 21/28 | €8,326,572 | €2,500,000 | -€5.8m | -70.0% |
| Intangible fixed assets | 21 | €8,326,572 | €2,500,000 | -€5.8m | -70.0% |
| Current assets | 29/58 | €363,424 | €2,400,072 | +€2.0m | +560% |
| Amounts receivable within one year | 40/41 | €350,526 | €1,888,655 | +€1.5m | +439% |
| Trade receivables | 40 | €350,199 | €1,888,548 | +€1.5m | +439% |
| Other amounts receivable | 41 | €327 | €108 | -€219 | -67.1% |
| Cash at bank and in hand | 54/58 | €12,898 | €511,416 | +€498,519 | +3,865% |
| Total equity and liabilities | 10/49 | €8,689,997 | €4,900,072 | -€3.8m | -43.6% |
| Equity | 10/15 | -€194,853 | €261,321 | +€456,175 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,853 | €256,321 | +€456,175 | |
| Amounts payable | 17/49 | €8,884,850 | €4,638,750 | -€4.2m | -47.8% |
| Amounts payable within one year | 42/48 | €543,277 | €2,138,750 | +€1.6m | +294% |
| Trade debts | 44 | €543,277 | €2,053,295 | +€1.5m | +278% |
| Suppliers | 440/4 | €543,277 | €2,053,295 | +€1.5m | +278% |
| Taxes, remuneration and social security | 45 | - | €85,455 | +€85,455 | |
| Taxes | 450/3 | - | €85,455 | +€85,455 | |
| Accrued charges and deferred income | 492/3 | €8,341,572 | €2,500,000 | -€5.8m | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,920,119 | +€10.9m | |
| Gross operating margin | 9900 | -€195,679 | €11,464,790 | +€11.7m | |
| Operating profit (loss) | 9901 | -€195,679 | €544,671 | +€740,349 | |
| Financial charges | 65/66B | €4,175 | €3,041 | -€1,133 | -27.1% |
| Recurring financial charges | 65 | €4,175 | €3,041 | -€1,133 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€199,853 | €541,630 | +€741,483 | |
| Income taxes | 67/77 | - | €85,455 | +€85,455 | |
| Profit (loss) for the period | 9904 | -€199,853 | €456,175 | +€656,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€199,853 | €456,175 | +€656,028 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.