BBI ADVISORY: 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.
BBI ADVISORY
Largest movements
- Receivables within one year -€9,884
down €9,884 (-19.4%), from €50,856 to €40,972
of which Trade receivables: -€6,624
- Cash +€5,056
up €5,056 (+11.0%), from €45,877 to €50,933
mainly Other debts (+€41,745) and Net result for the year (+€30,988)
- Tangible fixed assets -€1,983
down €1,983 (-90.9%), from €2,182 to €199
- Other debts +€41,745
up €41,745 (+141%), from €29,691 to €71,436
- Profit (loss) carried forward -€28,007
down €28,007 (-100%), from €28,007 to €0
- Reserves -€15,474
down €15,474 (-100%), from €15,474 to €0
- Trade debts -€4,702
down €4,702 (-82.9%), from €5,673 to €971
- Tax, wage and social debts -€1,122
down €1,122 (-7.6%), from €14,814 to €13,692
of which Taxes: -€1,122
- Gross operating margin +€3,854
up €3,854 (+9.9%), from €38,897 to €42,751
- Taxes +€761
up €761 (+9.5%), from €8,037 to €8,797
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 | €99,858 | €92,299 | -€7,559 | -7.6% |
| Fixed assets | 21/28 | €2,377 | €394 | -€1,983 | -83.4% |
| Tangible fixed assets | 22/27 | €2,182 | €199 | -€1,983 | -90.9% |
| Furniture and vehicles | 24 | €2,182 | €199 | -€1,983 | -90.9% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €97,481 | €91,905 | -€5,576 | -5.7% |
| Amounts receivable within one year | 40/41 | €50,856 | €40,972 | -€9,884 | -19.4% |
| Trade receivables | 40 | €34,393 | €27,770 | -€6,624 | -19.3% |
| Other amounts receivable | 41 | €16,463 | €13,203 | -€3,261 | -19.8% |
| Cash at bank and in hand | 54/58 | €45,877 | €50,933 | +€5,056 | +11.0% |
| Deferred charges and accrued income | 490/1 | €747 | - | -€747 | |
| Total equity and liabilities | 10/49 | €99,858 | €92,299 | -€7,559 | -7.6% |
| Equity | 10/15 | €49,681 | €6,200 | -€43,481 | -87.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,474 | €0 | -€15,474 | -100% |
| Distributable reserves | 133 | €15,474 | €0 | -€15,474 | -100% |
| Profit (loss) carried forward | 14 | €28,007 | €0 | -€28,007 | -100% |
| Amounts payable | 17/49 | €50,177 | €86,099 | +€35,922 | +71.6% |
| Amounts payable within one year | 42/48 | €50,177 | €86,099 | +€35,922 | +71.6% |
| Trade debts | 44 | €5,673 | €971 | -€4,702 | -82.9% |
| Suppliers | 440/4 | €5,673 | €971 | -€4,702 | -82.9% |
| Taxes, remuneration and social security | 45 | €14,814 | €13,692 | -€1,122 | -7.6% |
| Taxes | 450/3 | €8,814 | €7,692 | -€1,122 | -12.7% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €29,691 | €71,436 | +€41,745 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €1,983 | -€117 | -5.6% |
| Other operating charges | 640/8 | €519 | €754 | +€236 | +45.4% |
| Gross operating margin | 9900 | €38,897 | €42,751 | +€3,854 | +9.9% |
| Operating profit (loss) | 9901 | €36,278 | €40,013 | +€3,735 | +10.3% |
| Financial charges | 65/66B | €234 | €228 | -€6 | -2.6% |
| Recurring financial charges | 65 | €234 | €228 | -€6 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €36,044 | €39,785 | +€3,741 | +10.4% |
| Income taxes | 67/77 | €8,037 | €8,797 | +€761 | +9.5% |
| Profit (loss) for the period | 9904 | €28,007 | €30,988 | +€2,980 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,007 | €30,988 | +€2,980 | +10.6% |
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 16 October 2026 via checked.be.