BBK ACCOUNTING: 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.
BBK ACCOUNTING
Largest movements
- Cash -€10,103
down €10,103 (-13.4%), from €75,608 to €65,505
mainly Contributions, distributions and other (-€150,546) and Investment in fixed assets (net) (-€9,921)
- Tangible fixed assets +€7,829
up €7,829 (+157%), from €4,987 to €12,816
of which Other tangible fixed assets: +€7,942
- Receivables within one year +€4,932
up €4,932 (+80.1%), from €6,156 to €11,088
of which Trade receivables: +€3,402
- Other debts +€77,070
up €77,070 (+2,378%), from €3,241 to €80,311
- Profit (loss) carried forward -€74,000
down €74,000 (-99.5%), from €74,354 to €354
- Accrued charges and deferred income +€1,113
up €1,113 (+51.5%), from €2,160 to €3,273
- Gross operating margin +€3,798
up €3,798 (+3.7%), from €103,254 to €107,052
- Taxes +€1,180
up €1,180 (+4.8%), from €24,792 to €25,972
- Staff costs -€1,126
down €1,126 (-36.4%), from €3,092 to €1,966
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 | €86,825 | €90,055 | +€3,230 | +3.7% |
| Fixed assets | 21/28 | €4,987 | €12,816 | +€7,829 | +157% |
| Tangible fixed assets | 22/27 | €4,987 | €12,816 | +€7,829 | +157% |
| Furniture and vehicles | 24 | €1,075 | €962 | -€113 | -10.5% |
| Other tangible fixed assets | 26 | €3,912 | €11,854 | +€7,942 | +203% |
| Current assets | 29/58 | €81,838 | €77,239 | -€4,599 | -5.6% |
| Amounts receivable within one year | 40/41 | €6,156 | €11,088 | +€4,932 | +80.1% |
| Trade receivables | 40 | €5,948 | €9,350 | +€3,402 | +57.2% |
| Other amounts receivable | 41 | €208 | €1,738 | +€1,530 | +736% |
| Cash at bank and in hand | 54/58 | €75,608 | €65,505 | -€10,103 | -13.4% |
| Deferred charges and accrued income | 490/1 | €74 | €646 | +€572 | +773% |
| Total equity and liabilities | 10/49 | €86,825 | €90,055 | +€3,230 | +3.7% |
| Equity | 10/15 | €75,604 | €1,604 | -€74,000 | -97.9% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,354 | €354 | -€74,000 | -99.5% |
| Amounts payable | 17/49 | €11,221 | €88,451 | +€77,230 | +688% |
| Amounts payable within one year | 42/48 | €9,061 | €85,178 | +€76,117 | +840% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €5,433 | €4,867 | -€566 | -10.4% |
| Taxes | 450/3 | €5,195 | €4,867 | -€328 | -6.3% |
| Remuneration and social security | 454/9 | €238 | - | -€238 | |
| Other amounts payable | 47/48 | €3,241 | €80,311 | +€77,070 | +2,378% |
| Accrued charges and deferred income | 492/3 | €2,160 | €3,273 | +€1,113 | +51.5% |
| Remuneration, social security and pensions | 62 | €3,092 | €1,966 | -€1,126 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,530 | €2,092 | +€562 | +36.7% |
| Other operating charges | 640/8 | €687 | €408 | -€279 | -40.6% |
| Gross operating margin | 9900 | €103,254 | €107,052 | +€3,798 | +3.7% |
| Operating profit (loss) | 9901 | €97,945 | €102,586 | +€4,641 | +4.7% |
| Financial income | 75/76B | €615 | - | -€615 | |
| Recurring financial income | 75 | €615 | - | -€615 | |
| Financial charges | 65/66B | €51 | €68 | +€17 | +33.3% |
| Recurring financial charges | 65 | €51 | €68 | +€17 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €98,509 | €102,518 | +€4,009 | +4.1% |
| Income taxes | 67/77 | €24,792 | €25,972 | +€1,180 | +4.8% |
| Profit (loss) for the period | 9904 | €73,717 | €76,546 | +€2,829 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,717 | €76,546 | +€2,829 | +3.8% |
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 21 October 2026 via checked.be.