BBK CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Receivables within one year -€5,096
down €5,096 (-9.2%), from €55,331 to €50,235
of which Trade receivables: -€4,028
- Tangible fixed assets -€3,794
no longer reported in 2025 (was €3,794)
- Cash +€2,579
up €2,579 (+621.3%), from €415 to €2,994
mainly Receivables within one year (+€5,096) and Depreciation (+€3,794)
- Trade debts -€3,540
down €3,540 (-46.9%), from €7,549 to €4,009
- Tax, wage and social debts -€2,216
no longer reported in 2025 (was €2,216)
- Accrued charges and deferred income -€1,800
no longer reported in 2025 (was €1,800)
- Gross operating margin -€3,240
down €3,240 (-37.4%), from €8,663 to €5,423
- Other operating charges -€2,534
down €2,534 (-76.6%), from €3,307 to €772
- Financial charges -€1,205
down €1,205 (-94.1%), from €1,281 to €76
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 | €91,414 | €84,794 | -€6,620 | -7.2% |
| Fixed assets | 21/28 | €7,394 | €3,600 | -€3,794 | -51.3% |
| Tangible fixed assets | 22/27 | €3,794 | - | -€3,794 | |
| Furniture and vehicles | 24 | €3,794 | - | -€3,794 | |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €84,020 | €81,194 | -€2,826 | -3.4% |
| Stocks and contracts in progress | 3 | €28,250 | €27,940 | -€310 | -1.1% |
| Stocks | 30/36 | €28,250 | €27,940 | -€310 | -1.1% |
| Amounts receivable within one year | 40/41 | €55,331 | €50,235 | -€5,096 | -9.2% |
| Trade receivables | 40 | €50,848 | €46,820 | -€4,028 | -7.9% |
| Other amounts receivable | 41 | €4,483 | €3,415 | -€1,068 | -23.8% |
| Cash at bank and in hand | 54/58 | €415 | €2,994 | +€2,579 | +621.3% |
| Deferred charges and accrued income | 490/1 | €25 | €25 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,414 | €84,794 | -€6,620 | -7.2% |
| Equity | 10/15 | €52,388 | €53,169 | +€781 | +1.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,388 | €45,169 | +€781 | +1.8% |
| Amounts payable | 17/49 | €39,026 | €31,624 | -€7,401 | -19.0% |
| Amounts payable within one year | 42/48 | €37,226 | €31,624 | -€5,601 | -15.0% |
| Trade debts | 44 | €7,549 | €4,009 | -€3,540 | -46.9% |
| Suppliers | 440/4 | €7,549 | €4,009 | -€3,540 | -46.9% |
| Taxes, remuneration and social security | 45 | €2,216 | - | -€2,216 | |
| Remuneration and social security | 454/9 | €2,216 | - | -€2,216 | |
| Other amounts payable | 47/48 | €27,461 | €27,616 | +€155 | +0.6% |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,794 | €3,794 | = | 0.0% |
| Other operating charges | 640/8 | €3,307 | €772 | -€2,534 | -76.6% |
| Gross operating margin | 9900 | €8,663 | €5,423 | -€3,240 | -37.4% |
| Operating profit (loss) | 9901 | €1,563 | €856 | -€706 | -45.2% |
| Financial charges | 65/66B | €1,281 | €76 | -€1,205 | -94.1% |
| Recurring financial charges | 65 | €1,281 | €76 | -€1,205 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €282 | €781 | +€499 | +177.2% |
| Profit (loss) for the period | 9904 | €282 | €781 | +€499 | +177.2% |
| Profit (loss) for the period to be appropriated | 9905 | €282 | €781 | +€499 | +177.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.