BBM CHASSIS: 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.
BBM CHASSIS
Largest movements
- Tangible fixed assets -€137,500
down €137,500 (-10.9%), from €1.3m to €1.1m
of which Plant, machinery and equipment: -€101,671
- Cash +€31,276
up €31,276 (+14.5%), from €214,979 to €246,254
mainly Depreciation (+€182,621) and Current portion of long-term debt (+€28,761)
- Trade debts -€63,892
down €63,892 (-46.7%), from €136,955 to €73,064
- Debts after one year -€37,275
down €37,275 (-35.9%), from €103,971 to €66,696
- Profit (loss) carried forward -€30,163
down €30,163 (-2.3%), from €1.3m to €1.3m
- Current portion of long-term debt +€28,761
up €28,761 (+29.7%), from €96,990 to €125,751
- Turnover +€222,212
up €222,212 (+19.3%), from €1.2m to €1.4m
- Purchases and services +€188,945
up €188,945 (+28.4%), from €665,312 to €854,257
- Staff costs +€61,587
up €61,587 (+17.7%), from €347,771 to €409,358
- Taxes -€48,803
down €48,803 (-96.6%), from €50,495 to €1,692
- Gross operating margin +€32,507
up €32,507 (+6.0%), from €545,483 to €577,991
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 | €1,741,204 | €1,637,640 | -€103,564 | -5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,267,232 | €1,126,072 | -€141,160 | -11.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,263,292 | €1,125,792 | -€137,500 | -10.9% |
| Land and buildings | 22 | €533,344 | €527,287 | -€6,056 | -1.1% |
| Plant, machinery and equipment | 23 | €483,121 | €381,449 | -€101,671 | -21.0% |
| Furniture and vehicles | 24 | €246,827 | €200,808 | -€46,019 | -18.6% |
| Other tangible fixed assets | 26 | €0 | €16,248 | +€16,248 | |
| Financial fixed assets | 28 | €3,940 | €280 | -€3,660 | -92.9% |
| Current assets | 29/58 | €473,973 | €511,568 | +€37,595 | +7.9% |
| Stocks and contracts in progress | 3 | €56,200 | €59,225 | +€3,025 | +5.4% |
| Stocks | 30/36 | €56,200 | €59,225 | +€3,025 | +5.4% |
| Amounts receivable within one year | 40/41 | €198,453 | €195,503 | -€2,950 | -1.5% |
| Trade receivables | 40 | €82,990 | €101,322 | +€18,332 | +22.1% |
| Other amounts receivable | 41 | €115,463 | €94,181 | -€21,282 | -18.4% |
| Cash at bank and in hand | 54/58 | €214,979 | €246,254 | +€31,276 | +14.5% |
| Deferred charges and accrued income | 490/1 | €4,341 | €10,585 | +€6,244 | +144% |
| Total equity and liabilities | 10/49 | €1,741,204 | €1,637,640 | -€103,564 | -5.9% |
| Equity | 10/15 | €1,384,529 | €1,354,366 | -€30,163 | -2.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €8,569 | €8,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,569 | €8,569 | = | 0.0% |
| Legal reserve | 130 | €8,569 | €8,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,312,960 | €1,282,796 | -€30,163 | -2.3% |
| Amounts payable | 17/49 | €356,675 | €283,274 | -€73,401 | -20.6% |
| Amounts payable after more than one year | 17 | €103,971 | €66,696 | -€37,275 | -35.9% |
| Financial debts | 170/4 | €103,971 | €66,696 | -€37,275 | -35.9% |
| Amounts payable within one year | 42/48 | €252,704 | €216,578 | -€36,126 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €96,990 | €125,751 | +€28,761 | +29.7% |
| Trade debts | 44 | €136,955 | €73,064 | -€63,892 | -46.7% |
| Suppliers | 440/4 | €136,955 | €73,064 | -€63,892 | -46.7% |
| Taxes, remuneration and social security | 45 | €15,078 | €13,302 | -€1,776 | -11.8% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €15,078 | €13,302 | -€1,776 | -11.8% |
| Other amounts payable | 47/48 | €3,681 | €4,461 | +€780 | +21.2% |
| Turnover | 70 | €1,150,563 | €1,372,775 | +€222,212 | +19.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €665,312 | €854,257 | +€188,945 | +28.4% |
| Remuneration, social security and pensions | 62 | €347,771 | €409,358 | +€61,587 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,129 | €182,621 | +€14,492 | +8.6% |
| Other operating charges | 640/8 | €4,281 | €5,308 | +€1,027 | +24.0% |
| Gross operating margin | 9900 | €545,483 | €577,991 | +€32,507 | +6.0% |
| Operating profit (loss) | 9901 | €25,303 | -€19,297 | -€44,599 | |
| Financial charges | 65/66B | €6,974 | €9,174 | +€2,200 | +31.6% |
| Recurring financial charges | 65 | €6,974 | €9,174 | +€2,200 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €18,329 | -€28,471 | -€46,800 | |
| Income taxes | 67/77 | €50,495 | €1,692 | -€48,803 | -96.6% |
| Profit (loss) for the period | 9904 | -€32,167 | -€30,163 | +€2,003 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,167 | -€30,163 | +€2,003 | +6.2% |
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 27 October 2026 via checked.be.