BBM INVEST: what changed
BBM INVEST
Largest movements
- Stocks and contracts -€89,275
down €89,275 (-57.1%), from €156,253 to €66,978
- Receivables within one year +€47,982
up €47,982 (+559%), from €8,591 to €56,572
of which Other amounts receivable: +€46,589
- Other debts -€53,020
down €53,020 (-60.9%), from €87,070 to €34,051
- Profit (loss) carried forward +€19,265
up €19,265 (+95.7%), from €20,137 to €39,401
- Tax, wage and social debts -€8,640
down €8,640 (-57.4%), from €15,061 to €6,422
of which Remuneration and social security: -€15,000
- Taxes +€6,402
up €6,402 (+32,933%), from €19 to €6,422
- Gross operating margin +€6,360
up €6,360 (+26.6%), from €23,944 to €30,304
- Financial charges -€4,157
down €4,157 (-94.1%), from €4,417 to €260
- Other operating charges +€1,008
up €1,008 (+30.1%), from €3,350 to €4,358
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,656 | €123,600 | -€42,056 | -25.4% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €165,606 | €123,550 | -€42,056 | -25.4% |
| Stocks and contracts in progress | 3 | €156,253 | €66,978 | -€89,275 | -57.1% |
| Stocks | 30/36 | €156,253 | €66,978 | -€89,275 | -57.1% |
| Amounts receivable within one year | 40/41 | €8,591 | €56,572 | +€47,982 | +559% |
| Trade receivables | 40 | €1,427 | €2,819 | +€1,393 | +97.6% |
| Other amounts receivable | 41 | €7,164 | €53,753 | +€46,589 | +650% |
| Cash at bank and in hand | 54/58 | €763 | - | -€763 | |
| Total equity and liabilities | 10/49 | €165,656 | €123,600 | -€42,056 | -25.4% |
| Equity | 10/15 | €20,138 | €39,402 | +€19,265 | +95.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,137 | €39,401 | +€19,265 | +95.7% |
| Amounts payable | 17/49 | €145,519 | €84,198 | -€61,321 | -42.1% |
| Amounts payable within one year | 42/48 | €145,519 | €84,198 | -€61,321 | -42.1% |
| Financial debts | 43 | - | €479 | +€479 | |
| Credit institutions | 430/8 | - | €479 | +€479 | |
| Trade debts | 44 | €43,387 | €43,247 | -€140 | -0.3% |
| Suppliers | 440/4 | €43,387 | €43,247 | -€140 | -0.3% |
| Taxes, remuneration and social security | 45 | €15,061 | €6,422 | -€8,640 | -57.4% |
| Taxes | 450/3 | €61 | €6,422 | +€6,360 | +10,382% |
| Remuneration and social security | 454/9 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €87,070 | €34,051 | -€53,020 | -60.9% |
| Other operating charges | 640/8 | €3,350 | €4,358 | +€1,008 | +30.1% |
| Gross operating margin | 9900 | €23,944 | €30,304 | +€6,360 | +26.6% |
| Operating profit (loss) | 9901 | €20,595 | €25,946 | +€5,352 | +26.0% |
| Financial charges | 65/66B | €4,417 | €260 | -€4,157 | -94.1% |
| Recurring financial charges | 65 | €4,417 | €260 | -€4,157 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €16,178 | €25,686 | +€9,508 | +58.8% |
| Income taxes | 67/77 | €19 | €6,422 | +€6,402 | +32,933% |
| Profit (loss) for the period | 9904 | €16,158 | €19,265 | +€3,106 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,158 | €19,265 | +€3,106 | +19.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.