BBJ HANGAR: 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.
BBJ HANGAR
Largest movements
- Receivables within one year -€116,140
down €116,140 (-85.7%), from €135,470 to €19,330
of which Other amounts receivable: -€115,955
- Receivables after one year -€61,644
down €61,644 (-48.0%), from €128,434 to €66,790
- Intangible fixed assets -€55,588
down €55,588 (-10.7%), from €521,219 to €465,631
- Tangible fixed assets -€54,796
down €54,796 (-6.2%), from €883,145 to €828,349
of which Land and buildings: -€40,166
- Cash -€24,048
down €24,048 (-99.4%), from €24,202 to €154
mainly Other debts (-€122,206) and Net result for the year (-€102,315)
- Other debts -€122,206
down €122,206 (-19.7%), from €618,830 to €496,624
- Profit (loss) carried forward -€102,315
down €102,315 (-33.0%), from -€310,412 to -€412,727
- Tax, wage and social debts -€64,159
down €64,159 (-34.0%), from €188,774 to €124,615
- Revaluation surpluses -€39,650
down €39,650 (-5.2%), from €759,361 to €719,711
- Reserves +€39,650
up €39,650 (+16.7%), from €237,900 to €277,550
- Gross operating margin -€222,942
down €222,942 (-90.9%), from €245,240 to €22,298
- Taxes -€113,701
down €113,701 (-100.0%), from €113,701 to €0
- Financial charges -€66,897
down €66,897 (-80.7%), from €82,858 to €15,961
of which Financial charges: -€65,647
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 | €1,696,290 | €1,382,975 | -€313,315 | -18.5% |
| Fixed assets | 21/28 | €1,404,864 | €1,294,480 | -€110,384 | -7.9% |
| Intangible fixed assets | 21 | €521,219 | €465,631 | -€55,588 | -10.7% |
| Tangible fixed assets | 22/27 | €883,145 | €828,349 | -€54,796 | -6.2% |
| Land and buildings | 22 | €868,435 | €828,269 | -€40,166 | -4.6% |
| Plant, machinery and equipment | 23 | €460 | €80 | -€380 | -82.6% |
| Furniture and vehicles | 24 | €14,250 | €0 | -€14,250 | -100.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €291,426 | €88,495 | -€202,931 | -69.6% |
| Amounts receivable after more than one year | 29 | €128,434 | €66,790 | -€61,644 | -48.0% |
| Other amounts receivable | 291 | €128,434 | €66,790 | -€61,644 | -48.0% |
| Amounts receivable within one year | 40/41 | €135,470 | €19,330 | -€116,140 | -85.7% |
| Trade receivables | 40 | €186 | €0 | -€186 | -100.0% |
| Other amounts receivable | 41 | €135,284 | €19,330 | -€115,955 | -85.7% |
| Cash at bank and in hand | 54/58 | €24,202 | €154 | -€24,048 | -99.4% |
| Deferred charges and accrued income | 490/1 | €3,321 | €2,222 | -€1,099 | -33.1% |
| Total equity and liabilities | 10/49 | €1,696,290 | €1,382,975 | -€313,315 | -18.5% |
| Equity | 10/15 | €748,350 | €646,034 | -€102,315 | -13.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €759,361 | €719,711 | -€39,650 | -5.2% |
| Reserves | 13 | €237,900 | €277,550 | +€39,650 | +16.7% |
| Distributable reserves | 133 | €237,900 | €277,550 | +€39,650 | +16.7% |
| Profit (loss) carried forward | 14 | -€310,412 | -€412,727 | -€102,315 | -33.0% |
| Amounts payable | 17/49 | €947,941 | €736,941 | -€211,000 | -22.3% |
| Amounts payable after more than one year | 17 | €105,000 | €75,000 | -€30,000 | -28.6% |
| Financial debts | 170/4 | €105,000 | €75,000 | -€30,000 | -28.6% |
| Amounts payable within one year | 42/48 | €842,941 | €661,398 | -€181,542 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €3,449 | €10,159 | +€6,710 | +194.5% |
| Suppliers | 440/4 | €3,449 | €10,159 | +€6,710 | +194.5% |
| Advances received on contracts in progress | 46 | €1,888 | €0 | -€1,888 | -100.0% |
| Taxes, remuneration and social security | 45 | €188,774 | €124,615 | -€64,159 | -34.0% |
| Taxes | 450/3 | €188,774 | €124,615 | -€64,159 | -34.0% |
| Other amounts payable | 47/48 | €618,830 | €496,624 | -€122,206 | -19.7% |
| Accrued charges and deferred income | 492/3 | - | €542 | +€542 | |
| Non-recurring operating income | 76A | €4,758 | €0 | -€4,758 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,636 | €96,134 | -€502 | -0.5% |
| Other operating charges | 640/8 | €10,999 | €11,076 | +€77 | +0.7% |
| Non-recurring operating charges | 66A | €677 | €6,399 | +€5,721 | +844.5% |
| Gross operating margin | 9900 | €245,240 | €22,298 | -€222,942 | -90.9% |
| Operating profit (loss) | 9901 | €136,927 | -€91,311 | -€228,239 | |
| Financial income | 75/76B | €6,545 | €4,957 | -€1,587 | -24.3% |
| Recurring financial income | 75 | €6,545 | €4,957 | -€1,587 | -24.3% |
| Financial charges | 65/66B | €82,858 | €15,961 | -€66,897 | -80.7% |
| Recurring financial charges | 65 | €81,608 | €15,961 | -€65,647 | -80.4% |
| Non-recurring financial charges | 66B | €1,250 | €0 | -€1,250 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €60,613 | -€102,315 | -€162,929 | |
| Income taxes | 67/77 | €113,701 | €0 | -€113,701 | -100.0% |
| Profit (loss) for the period | 9904 | -€53,087 | -€102,315 | -€49,228 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,087 | -€102,315 | -€49,228 | -92.7% |
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 11 October 2026 via checked.be.