BBM & Co: 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 & Co
Largest movements
- Receivables within one year -€41,469
down €41,469 (-25.6%), from €161,895 to €120,426
of which Trade receivables: -€44,908
- Tangible fixed assets -€19,800
down €19,800 (-44.4%), from €44,579 to €24,779
- Cash -€2,642
down €2,642 (-73.9%), from €3,577 to €935
mainly Net result for the year (-€53,670) and Debts after one year (-€15,637)
- Profit (loss) carried forward -€53,670
down €53,670, from €45,290 to -€8,380
- Debts after one year -€15,637
down €15,637 (-59.4%), from €26,330 to €10,693
- Trade debts +€3,595
up €3,595 (+5.9%), from €61,178 to €64,773
- Gross operating margin -€65,037
down €65,037 (-47.7%), from €136,229 to €71,192
- Staff costs -€34,303
down €34,303 (-27.0%), from €127,180 to €92,877
- Other operating charges +€7,056
up €7,056 (+1,680%), from €420 to €7,476
- Depreciation +€6,458
up €6,458 (+48.4%), from €13,342 to €19,800
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 | €211,298 | €146,140 | -€65,158 | -30.8% |
| Fixed assets | 21/28 | €44,579 | €24,779 | -€19,800 | -44.4% |
| Tangible fixed assets | 22/27 | €44,579 | €24,779 | -€19,800 | -44.4% |
| Furniture and vehicles | 24 | €44,579 | €24,779 | -€19,800 | -44.4% |
| Current assets | 29/58 | €166,719 | €121,361 | -€45,358 | -27.2% |
| Amounts receivable within one year | 40/41 | €161,895 | €120,426 | -€41,469 | -25.6% |
| Trade receivables | 40 | €56,045 | €11,137 | -€44,908 | -80.1% |
| Other amounts receivable | 41 | €105,850 | €109,289 | +€3,439 | +3.2% |
| Cash at bank and in hand | 54/58 | €3,577 | €935 | -€2,642 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,247 | - | -€1,247 | |
| Total equity and liabilities | 10/49 | €211,298 | €146,140 | -€65,158 | -30.8% |
| Equity | 10/15 | €88,750 | €35,080 | -€53,670 | -60.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,860 | €24,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €23,000 | €24,860 | +€1,860 | +8.1% |
| Profit (loss) carried forward | 14 | €45,290 | -€8,380 | -€53,670 | |
| Amounts payable | 17/49 | €122,548 | €111,060 | -€11,488 | -9.4% |
| Amounts payable after more than one year | 17 | €26,330 | €10,693 | -€15,637 | -59.4% |
| Financial debts | 170/4 | €26,330 | €10,693 | -€15,637 | -59.4% |
| Amounts payable within one year | 42/48 | €96,218 | €100,367 | +€4,149 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €17,589 | €19,053 | +€1,464 | +8.3% |
| Trade debts | 44 | €61,178 | €64,773 | +€3,595 | +5.9% |
| Suppliers | 440/4 | €61,178 | €64,773 | +€3,595 | +5.9% |
| Taxes, remuneration and social security | 45 | €17,451 | €16,541 | -€910 | -5.2% |
| Taxes | 450/3 | €2,591 | - | -€2,591 | |
| Remuneration and social security | 454/9 | €14,860 | €16,541 | +€1,681 | +11.3% |
| Remuneration, social security and pensions | 62 | €127,180 | €92,877 | -€34,303 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,342 | €19,800 | +€6,458 | +48.4% |
| Other operating charges | 640/8 | €420 | €7,476 | +€7,056 | +1,680% |
| Gross operating margin | 9900 | €136,229 | €71,192 | -€65,037 | -47.7% |
| Operating profit (loss) | 9901 | -€4,713 | -€48,961 | -€44,248 | -939% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €4,213 | €4,709 | +€496 | +11.8% |
| Recurring financial charges | 65 | €4,213 | €4,709 | +€496 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,916 | -€53,670 | -€44,754 | -502% |
| Profit (loss) for the period | 9904 | -€8,916 | -€53,670 | -€44,754 | -502% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,916 | -€53,670 | -€44,754 | -502% |
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 17 October 2026 via checked.be.