BBLN: 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.
BBLN
Largest movements
- Tangible fixed assets -€7,922
down €7,922 (-7.0%), from €112,666 to €104,744
of which Land and buildings: -€7,304
- Stocks and contracts +€2,593
up €2,593 (+14.4%), from €17,977 to €20,570
- Receivables within one year +€1,455
new in 2025: €1,455
- Current portion of long-term debt -€7,922
down €7,922 (-61.4%), from €12,913 to €4,990
- Profit (loss) carried forward +€5,289
up €5,289 (+10.5%), from €50,487 to €55,776
- Debts after one year +€3,014
up €3,014 (+30.8%), from €9,774 to €12,788
- Other debts -€2,353
down €2,353 (-39.6%), from €5,946 to €3,593
- Gross operating margin +€17,997
up €17,997 (+462.4%), from €3,892 to €21,889
- Other operating charges +€5,777
up €5,777 (+595.7%), from €970 to €6,747
- Depreciation -€4,511
down €4,511 (-36.3%), from €12,433 to €7,922
- Financial charges -€1,118
down €1,118 (-38.5%), from €2,907 to €1,789
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 | €131,544 | €128,360 | -€3,184 | -2.4% |
| Fixed assets | 21/28 | €112,666 | €105,844 | -€6,822 | -6.1% |
| Tangible fixed assets | 22/27 | €112,666 | €104,744 | -€7,922 | -7.0% |
| Land and buildings | 22 | €109,836 | €102,531 | -€7,304 | -6.7% |
| Plant, machinery and equipment | 23 | €2,830 | €2,212 | -€618 | -21.8% |
| Financial fixed assets | 28 | - | €1,100 | +€1,100 | |
| Current assets | 29/58 | €18,879 | €22,516 | +€3,638 | +19.3% |
| Stocks and contracts in progress | 3 | €17,977 | €20,570 | +€2,593 | +14.4% |
| Stocks | 30/36 | €17,977 | €20,570 | +€2,593 | +14.4% |
| Amounts receivable within one year | 40/41 | - | €1,455 | +€1,455 | |
| Trade receivables | 40 | - | €1,455 | +€1,455 | |
| Cash at bank and in hand | 54/58 | €481 | €491 | +€10 | +2.0% |
| Deferred charges and accrued income | 490/1 | €420 | - | -€420 | |
| Total equity and liabilities | 10/49 | €131,544 | €128,360 | -€3,184 | -2.4% |
| Equity | 10/15 | €95,530 | €100,819 | +€5,289 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,443 | €26,443 | = | 0.0% |
| Distributable reserves | 133 | €26,443 | €26,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,487 | €55,776 | +€5,289 | +10.5% |
| Amounts payable | 17/49 | €36,014 | €27,541 | -€8,473 | -23.5% |
| Amounts payable after more than one year | 17 | €9,774 | €12,788 | +€3,014 | +30.8% |
| Financial debts | 170/4 | €9,774 | €12,788 | +€3,014 | +30.8% |
| Amounts payable within one year | 42/48 | €26,240 | €14,753 | -€11,487 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €12,913 | €4,990 | -€7,922 | -61.4% |
| Financial debts | 43 | €1,012 | €1,156 | +€144 | +14.2% |
| Credit institutions | 430/8 | €1,012 | €1,156 | +€144 | +14.2% |
| Trade debts | 44 | €3,010 | €2,316 | -€694 | -23.1% |
| Suppliers | 440/4 | €3,010 | €2,316 | -€694 | -23.1% |
| Taxes, remuneration and social security | 45 | €3,359 | €2,697 | -€662 | -19.7% |
| Taxes | 450/3 | €3,359 | €2,697 | -€662 | -19.7% |
| Other amounts payable | 47/48 | €5,946 | €3,593 | -€2,353 | -39.6% |
| Remuneration, social security and pensions | 62 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,433 | €7,922 | -€4,511 | -36.3% |
| Other operating charges | 640/8 | €970 | €6,747 | +€5,777 | +595.7% |
| Gross operating margin | 9900 | €3,892 | €21,889 | +€17,997 | +462.4% |
| Operating profit (loss) | 9901 | -€9,521 | €7,220 | +€16,741 | |
| Financial charges | 65/66B | €2,907 | €1,789 | -€1,118 | -38.5% |
| Recurring financial charges | 65 | €2,907 | €1,789 | -€1,118 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,428 | €5,431 | +€17,858 | |
| Income taxes | 67/77 | -€2 | €141 | +€143 | |
| Profit (loss) for the period | 9904 | -€12,426 | €5,289 | +€17,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,426 | €5,289 | +€17,715 |
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 12 October 2026 via checked.be.