BBGA46: 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.
BBGA46
Largest movements
- Tangible fixed assets -€67,968
down €67,968 (-14.6%), from €465,161 to €397,193
- Debts after one year -€63,085
down €63,085 (-70.4%), from €89,579 to €26,494
- Profit (loss) carried forward -€10,415
down €10,415 (-17.8%), from -€58,631 to -€69,047
- Financial charges -€685
down €685 (-27.7%), from €2,471 to €1,786
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 | €466,324 | €397,732 | -€68,592 | -14.7% |
| Formation expenses | 20 | €885 | €405 | -€480 | -54.2% |
| Fixed assets | 21/28 | €465,161 | €397,193 | -€67,968 | -14.6% |
| Tangible fixed assets | 22/27 | €465,161 | €397,193 | -€67,968 | -14.6% |
| Furniture and vehicles | 24 | €465,161 | €397,193 | -€67,968 | -14.6% |
| Current assets | 29/58 | €279 | €134 | -€145 | -52.0% |
| Cash at bank and in hand | 54/58 | €279 | €134 | -€145 | -52.0% |
| Total equity and liabilities | 10/49 | €466,324 | €397,732 | -€68,592 | -14.7% |
| Equity | 10/15 | €201,369 | €190,953 | -€10,415 | -5.2% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,631 | -€69,047 | -€10,415 | -17.8% |
| Amounts payable | 17/49 | €264,956 | €206,778 | -€58,177 | -22.0% |
| Amounts payable after more than one year | 17 | €89,579 | €26,494 | -€63,085 | -70.4% |
| Financial debts | 170/4 | €89,579 | €26,494 | -€63,085 | -70.4% |
| Amounts payable within one year | 42/48 | €175,377 | €180,285 | +€4,908 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €62,386 | €63,085 | +€699 | +1.1% |
| Trade debts | 44 | €391 | €400 | +€9 | +2.2% |
| Suppliers | 440/4 | €391 | €400 | +€9 | +2.2% |
| Other amounts payable | 47/48 | €112,600 | €116,800 | +€4,200 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,448 | €68,448 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €412 | +€350 | +564.9% |
| Gross operating margin | 9900 | €60,257 | €60,231 | -€27 | 0.0% |
| Operating profit (loss) | 9901 | -€8,252 | -€8,629 | -€377 | -4.6% |
| Financial charges | 65/66B | €2,471 | €1,786 | -€685 | -27.7% |
| Recurring financial charges | 65 | €2,471 | €1,786 | -€685 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,723 | -€10,415 | +€308 | +2.9% |
| Profit (loss) for the period | 9904 | -€10,723 | -€10,415 | +€308 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,723 | -€10,415 | +€308 | +2.9% |
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.