BBFIN Management: 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.
BBFIN Management
Largest movements
- Cash -€30,847
down €30,847 (-30.3%), from €101,777 to €70,930
mainly Contributions, distributions and other (-€213,541) and Debts after one year (-€21,705)
- Tangible fixed assets -€25,583
down €25,583 (-35.4%), from €72,342 to €46,759
of which Furniture and vehicles: -€20,429
- Receivables within one year +€18,852
up €18,852 (+9.8%), from €192,285 to €211,137
of which Other amounts receivable: +€63,664
- Other debts +€181,510
new in 2025: €181,510
- Profit (loss) carried forward -€178,630
no longer reported in 2025 (was €178,630)
- Debts after one year -€21,705
down €21,705 (-31.2%), from €69,625 to €47,920
- Trade debts -€18,200
down €18,200 (-50.4%), from €36,130 to €17,931
- Current portion of long-term debt -€13,805
down €13,805 (-38.9%), from €35,510 to €21,705
- Gross operating margin -€50,527
down €50,527 (-41.2%), from €122,700 to €72,173
- Taxes -€9,330
down €9,330 (-40.3%), from €23,146 to €13,816
- Depreciation +€3,680
up €3,680 (+16.6%), from €22,170 to €25,850
- Financial income +€2,333
up €2,333 (+41.2%), from €5,659 to €7,992
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 | €368,333 | €329,912 | -€38,421 | -10.4% |
| Formation expenses | 20 | €675 | €408 | -€267 | -39.6% |
| Fixed assets | 21/28 | €72,428 | €46,845 | -€25,583 | -35.3% |
| Tangible fixed assets | 22/27 | €72,342 | €46,759 | -€25,583 | -35.4% |
| Land and buildings | 22 | €31,581 | €26,427 | -€5,154 | -16.3% |
| Furniture and vehicles | 24 | €40,761 | €20,332 | -€20,429 | -50.1% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €295,231 | €282,660 | -€12,571 | -4.3% |
| Amounts receivable within one year | 40/41 | €192,285 | €211,137 | +€18,852 | +9.8% |
| Trade receivables | 40 | €74,794 | €29,981 | -€44,812 | -59.9% |
| Other amounts receivable | 41 | €117,492 | €181,156 | +€63,664 | +54.2% |
| Cash at bank and in hand | 54/58 | €101,777 | €70,930 | -€30,847 | -30.3% |
| Deferred charges and accrued income | 490/1 | €1,169 | €593 | -€576 | -49.3% |
| Total equity and liabilities | 10/49 | €368,333 | €329,912 | -€38,421 | -10.4% |
| Equity | 10/15 | €183,630 | €5,000 | -€178,630 | -97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,630 | - | -€178,630 | |
| Amounts payable | 17/49 | €184,704 | €324,912 | +€140,209 | +75.9% |
| Amounts payable after more than one year | 17 | €69,625 | €47,920 | -€21,705 | -31.2% |
| Financial debts | 170/4 | €69,625 | €47,920 | -€21,705 | -31.2% |
| Amounts payable within one year | 42/48 | €115,079 | €276,993 | +€161,914 | +140.7% |
| Current portion of amounts payable after more than one year | 42 | €35,510 | €21,705 | -€13,805 | -38.9% |
| Trade debts | 44 | €36,130 | €17,931 | -€18,200 | -50.4% |
| Suppliers | 440/4 | €36,130 | €17,931 | -€18,200 | -50.4% |
| Taxes, remuneration and social security | 45 | €43,439 | €55,847 | +€12,408 | +28.6% |
| Taxes | 450/3 | €40,939 | €55,847 | +€14,908 | +36.4% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €181,510 | +€181,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,170 | €25,850 | +€3,680 | +16.6% |
| Other operating charges | 640/8 | €1,625 | €1,459 | -€166 | -10.2% |
| Gross operating margin | 9900 | €122,700 | €72,173 | -€50,527 | -41.2% |
| Operating profit (loss) | 9901 | €98,905 | €44,864 | -€54,041 | -54.6% |
| Financial income | 75/76B | €5,659 | €7,992 | +€2,333 | +41.2% |
| Recurring financial income | 75 | €5,659 | €7,992 | +€2,333 | +41.2% |
| Financial charges | 65/66B | €3,953 | €4,128 | +€175 | +4.4% |
| Recurring financial charges | 65 | €3,953 | €4,128 | +€175 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €100,611 | €48,727 | -€51,884 | -51.6% |
| Income taxes | 67/77 | €23,146 | €13,816 | -€9,330 | -40.3% |
| Profit (loss) for the period | 9904 | €77,466 | €34,912 | -€42,554 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,466 | €34,912 | -€42,554 | -54.9% |
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 10 October 2026 via checked.be.