BBN 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.
BBN CO
Largest movements
- Current investments +€70,000
up €70,000 (+10.0%), from €700,000 to €770,000
- Cash -€11,198
down €11,198 (-99.1%), from €11,297 to €99
mainly Current investments (-€70,000) and Other debts (-€10,082)
- Accrued charges and deferred income +€61,516
new in 2025: €61,516
- Other debts -€10,082
down €10,082 (-24.3%), from €41,478 to €31,396
- Gross operating margin -€385,177
down €385,177 (-98.3%), from €391,751 to €6,574
- Taxes -€112,361
down €112,361 (-88.3%), from €127,257 to €14,895
- Financial income +€4,880
up €4,880 (+73.8%), from €6,611 to €11,492
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 | €732,958 | €784,344 | +€51,386 | +7.0% |
| Fixed assets | 21/28 | €3,786 | €2,852 | -€935 | -24.7% |
| Tangible fixed assets | 22/27 | €3,786 | €2,852 | -€935 | -24.7% |
| Furniture and vehicles | 24 | €3,786 | €2,852 | -€935 | -24.7% |
| Current assets | 29/58 | €729,172 | €781,493 | +€52,321 | +7.2% |
| Amounts receivable within one year | 40/41 | €17,875 | €11,394 | -€6,481 | -36.3% |
| Trade receivables | 40 | €1,965 | €1,500 | -€465 | -23.7% |
| Other amounts receivable | 41 | €15,910 | €9,894 | -€6,015 | -37.8% |
| Current investments | 50/53 | €700,000 | €770,000 | +€70,000 | +10.0% |
| Cash at bank and in hand | 54/58 | €11,297 | €99 | -€11,198 | -99.1% |
| Total equity and liabilities | 10/49 | €732,958 | €784,344 | +€51,386 | +7.0% |
| Equity | 10/15 | €689,218 | €689,498 | +€280 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €670,460 | €670,460 | = | 0.0% |
| Distributable reserves | 133 | €670,460 | €670,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158 | €438 | +€280 | +177.0% |
| Amounts payable | 17/49 | €43,740 | €94,847 | +€51,107 | +116.8% |
| Amounts payable within one year | 42/48 | €43,740 | €33,331 | -€10,409 | -23.8% |
| Trade debts | 44 | €2,111 | €653 | -€1,458 | -69.1% |
| Suppliers | 440/4 | €2,111 | €653 | -€1,458 | -69.1% |
| Taxes, remuneration and social security | 45 | €151 | €1,282 | +€1,131 | +748.2% |
| Taxes | 450/3 | €151 | €1,282 | +€1,131 | +748.2% |
| Other amounts payable | 47/48 | €41,478 | €31,396 | -€10,082 | -24.3% |
| Accrued charges and deferred income | 492/3 | - | €61,516 | +€61,516 | |
| Remuneration, social security and pensions | 62 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €2,091 | -€365 | -14.9% |
| Other operating charges | 640/8 | €387 | €560 | +€172 | +44.5% |
| Gross operating margin | 9900 | €391,751 | €6,574 | -€385,177 | -98.3% |
| Operating profit (loss) | 9901 | €388,908 | €3,834 | -€385,074 | -99.0% |
| Financial income | 75/76B | €6,611 | €11,492 | +€4,880 | +73.8% |
| Recurring financial income | 75 | €6,611 | €11,492 | +€4,880 | +73.8% |
| Financial charges | 65/66B | €599 | €150 | -€449 | -75.0% |
| Recurring financial charges | 65 | €599 | €150 | -€449 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €394,920 | €15,175 | -€379,745 | -96.2% |
| Income taxes | 67/77 | €127,257 | €14,895 | -€112,361 | -88.3% |
| Profit (loss) for the period | 9904 | €267,663 | €280 | -€267,383 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €267,663 | €280 | -€267,383 | -99.9% |
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.