BBM RETAIL: 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 RETAIL
Largest movements
- Tangible fixed assets +€241,215
new in 2025: €241,215
- Stocks and contracts -€16,240
down €16,240 (-34.4%), from €47,205 to €30,965
- Cash +€13,853
up €13,853 (+25.8%), from €53,639 to €67,492
mainly Short-term financial debts (+€209,436) and Depreciation (+€31,239)
- Short-term financial debts +€209,436
up €209,436 (+54.4%), from €385,330 to €594,766
- Trade debts +€26,825
up €26,825 (+78.2%), from €34,308 to €61,134
- Profit (loss) carried forward +€12,873
up €12,873 (+4.2%), from -€306,662 to -€293,789
- Tax, wage and social debts -€4,775
down €4,775 (-23.4%), from €20,446 to €15,672
of which Remuneration and social security: -€7,988
- Depreciation +€30,993
up €30,993 (+12610.6%), from €246 to €31,239
- Staff costs -€19,824
down €19,824 (-9.0%), from €220,014 to €200,190
- Gross operating margin +€11,954
up €11,954 (+4.7%), from €255,691 to €267,645
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 | €166,108 | €407,181 | +€241,074 | +145.1% |
| Fixed assets | 21/28 | €58,509 | €300,124 | +€241,615 | +413.0% |
| Tangible fixed assets | 22/27 | - | €241,215 | +€241,215 | |
| Furniture and vehicles | 24 | - | €241,215 | +€241,215 | |
| Financial fixed assets | 28 | €58,509 | €58,909 | +€400 | +0.7% |
| Current assets | 29/58 | €107,599 | €107,057 | -€541 | -0.5% |
| Stocks and contracts in progress | 3 | €47,205 | €30,965 | -€16,240 | -34.4% |
| Stocks | 30/36 | €47,205 | €30,965 | -€16,240 | -34.4% |
| Amounts receivable within one year | 40/41 | €4,415 | €5,340 | +€925 | +20.9% |
| Trade receivables | 40 | €4,415 | €5,340 | +€925 | +20.9% |
| Cash at bank and in hand | 54/58 | €53,639 | €67,492 | +€13,853 | +25.8% |
| Deferred charges and accrued income | 490/1 | €2,339 | €3,260 | +€921 | +39.4% |
| Total equity and liabilities | 10/49 | €166,108 | €407,181 | +€241,074 | +145.1% |
| Equity | 10/15 | -€298,552 | -€285,679 | +€12,873 | +4.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,662 | -€293,789 | +€12,873 | +4.2% |
| Amounts payable | 17/49 | €464,659 | €692,860 | +€228,200 | +49.1% |
| Amounts payable within one year | 42/48 | €440,085 | €671,572 | +€231,487 | +52.6% |
| Financial debts | 43 | €385,330 | €594,766 | +€209,436 | +54.4% |
| Other loans | 439 | €385,330 | €594,766 | +€209,436 | +54.4% |
| Trade debts | 44 | €34,308 | €61,134 | +€26,825 | +78.2% |
| Suppliers | 440/4 | €34,308 | €61,134 | +€26,825 | +78.2% |
| Taxes, remuneration and social security | 45 | €20,446 | €15,672 | -€4,775 | -23.4% |
| Taxes | 450/3 | €256 | €3,470 | +€3,214 | +1254.9% |
| Remuneration and social security | 454/9 | €20,190 | €12,202 | -€7,988 | -39.6% |
| Accrued charges and deferred income | 492/3 | €24,575 | €21,288 | -€3,286 | -13.4% |
| Remuneration, social security and pensions | 62 | €220,014 | €200,190 | -€19,824 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €31,239 | +€30,993 | +12610.6% |
| Gross operating margin | 9900 | €255,691 | €267,645 | +€11,954 | +4.7% |
| Operating profit (loss) | 9901 | €35,431 | €36,216 | +€785 | +2.2% |
| Financial income | 75/76B | €144 | €58 | -€86 | -59.7% |
| Recurring financial income | 75 | €144 | €58 | -€86 | -59.7% |
| Financial charges | 65/66B | €23,668 | €23,400 | -€268 | -1.1% |
| Recurring financial charges | 65 | €23,668 | €23,400 | -€268 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €11,907 | €12,873 | +€966 | +8.1% |
| Profit (loss) for the period | 9904 | €11,907 | €12,873 | +€966 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,907 | €12,873 | +€966 | +8.1% |
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 10 October 2026 via checked.be.