BBIP: 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.
BBIP
Largest movements
- Receivables within one year -€30,944
down €30,944 (-58.7%), from €52,697 to €21,752
of which Other amounts receivable: -€33,650
- Cash +€11,440
up €11,440 (+32.7%), from €34,942 to €46,381
mainly Receivables within one year (+€30,944) and Net result for the year (+€30,243)
- Financial fixed assets +€8,346
up €8,346 (+3,338%), from €250 to €8,596
- Other debts -€57,889
down €57,889 (-71.2%), from €81,361 to €23,472
- Reserves +€30,243
up €30,243 (+115%), from €26,200 to €56,443
- Trade debts +€16,286
up €16,286 (+22,377%), from €73 to €16,359
- Gross operating margin -€70,330
down €70,330 (-55.7%), from €126,203 to €55,873
- Taxes -€12,383
down €12,383 (-51.0%), from €24,290 to €11,907
- Other operating charges -€3,558
down €3,558 (-40.8%), from €8,730 to €5,173
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 | €112,618 | €101,847 | -€10,771 | -9.6% |
| Fixed assets | 21/28 | €21,795 | €30,066 | +€8,271 | +38.0% |
| Tangible fixed assets | 22/27 | €21,545 | €21,470 | -€75 | -0.3% |
| Furniture and vehicles | 24 | €16,002 | €16,533 | +€531 | +3.3% |
| Other tangible fixed assets | 26 | €5,543 | €4,937 | -€606 | -10.9% |
| Financial fixed assets | 28 | €250 | €8,596 | +€8,346 | +3,338% |
| Current assets | 29/58 | €90,823 | €71,781 | -€19,042 | -21.0% |
| Amounts receivable within one year | 40/41 | €52,697 | €21,752 | -€30,944 | -58.7% |
| Trade receivables | 40 | €19,047 | €21,752 | +€2,706 | +14.2% |
| Other amounts receivable | 41 | €33,650 | - | -€33,650 | |
| Cash at bank and in hand | 54/58 | €34,942 | €46,381 | +€11,440 | +32.7% |
| Deferred charges and accrued income | 490/1 | €3,185 | €3,647 | +€462 | +14.5% |
| Total equity and liabilities | 10/49 | €112,618 | €101,847 | -€10,771 | -9.6% |
| Equity | 10/15 | €27,600 | €57,843 | +€30,243 | +110% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €26,200 | €56,443 | +€30,243 | +115% |
| Distributable reserves | 133 | €26,200 | €56,443 | +€30,243 | +115% |
| Amounts payable | 17/49 | €85,018 | €44,004 | -€41,014 | -48.2% |
| Amounts payable within one year | 42/48 | €84,545 | €44,004 | -€40,541 | -48.0% |
| Trade debts | 44 | €73 | €16,359 | +€16,286 | +22,377% |
| Suppliers | 440/4 | €73 | €16,359 | +€16,286 | +22,377% |
| Taxes, remuneration and social security | 45 | €3,111 | €4,173 | +€1,062 | +34.1% |
| Taxes | 450/3 | €3,111 | €4,173 | +€1,062 | +34.1% |
| Other amounts payable | 47/48 | €81,361 | €23,472 | -€57,889 | -71.2% |
| Accrued charges and deferred income | 492/3 | €473 | - | -€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,548 | €6,134 | +€586 | +10.6% |
| Other operating charges | 640/8 | €8,730 | €5,173 | -€3,558 | -40.8% |
| Gross operating margin | 9900 | €126,203 | €55,873 | -€70,330 | -55.7% |
| Operating profit (loss) | 9901 | €111,925 | €44,566 | -€67,358 | -60.2% |
| Financial income | 75/76B | €212 | - | -€212 | |
| Recurring financial income | 75 | €212 | - | -€212 | |
| Financial charges | 65/66B | €1,932 | €2,416 | +€484 | +25.1% |
| Recurring financial charges | 65 | €1,932 | €2,416 | +€484 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €110,206 | €42,150 | -€68,055 | -61.8% |
| Income taxes | 67/77 | €24,290 | €11,907 | -€12,383 | -51.0% |
| Profit (loss) for the period | 9904 | €85,915 | €30,243 | -€55,672 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,915 | €30,243 | -€55,672 | -64.8% |
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 14 October 2026 via checked.be.