BBO ADVICE: 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.
BBO ADVICE
Largest movements
- Cash +€137,468
up €137,468 (+17.8%), from €773,219 to €910,687
mainly Net result for the year (+€245,340) and Other debts (+€142,836)
- Financial fixed assets +€50,000
up €50,000 (+59.0%), from €84,800 to €134,800
- Receivables within one year +€19,322
up €19,322 (+1,932%), from €1,000 to €20,322
of which Other amounts receivable: +€20,322
- Other debts +€142,836
up €142,836 (+980%), from €14,574 to €157,410
- Reserves +€109,117
up €109,117 (+15.7%), from €693,604 to €802,722
of which Distributable reserves: +€110,977
- Tax, wage and social debts -€45,420
down €45,420 (-29.7%), from €152,870 to €107,449
of which Taxes: -€42,670
- Gross operating margin -€46,123
down €46,123 (-11.2%), from €411,771 to €365,648
- Depreciation -€11,827
down €11,827 (-88.1%), from €13,427 to €1,601
- Taxes -€10,937
down €10,937 (-8.4%), from €129,865 to €118,927
- Financial income +€5,397
up €5,397 (+669%), from €807 to €6,204
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 | €871,699 | €1,075,629 | +€203,930 | +23.4% |
| Fixed assets | 21/28 | €90,708 | €139,108 | +€48,399 | +53.4% |
| Tangible fixed assets | 22/27 | €5,908 | €4,308 | -€1,601 | -27.1% |
| Furniture and vehicles | 24 | €3,267 | €1,787 | -€1,481 | -45.3% |
| Other tangible fixed assets | 26 | €2,641 | €2,521 | -€120 | -4.5% |
| Financial fixed assets | 28 | €84,800 | €134,800 | +€50,000 | +59.0% |
| Current assets | 29/58 | €780,991 | €936,521 | +€155,530 | +19.9% |
| Amounts receivable within one year | 40/41 | €1,000 | €20,322 | +€19,322 | +1,932% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | - | €20,322 | +€20,322 | |
| Cash at bank and in hand | 54/58 | €773,219 | €910,687 | +€137,468 | +17.8% |
| Deferred charges and accrued income | 490/1 | €6,771 | €5,512 | -€1,259 | -18.6% |
| Total equity and liabilities | 10/49 | €871,699 | €1,075,629 | +€203,930 | +23.4% |
| Equity | 10/15 | €699,804 | €808,922 | +€109,117 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €693,604 | €802,722 | +€109,117 | +15.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €691,744 | €802,722 | +€110,977 | +16.0% |
| Amounts payable | 17/49 | €171,895 | €266,707 | +€94,812 | +55.2% |
| Amounts payable within one year | 42/48 | €171,895 | €266,707 | +€94,812 | +55.2% |
| Trade debts | 44 | €4,451 | €1,847 | -€2,603 | -58.5% |
| Suppliers | 440/4 | €4,451 | €1,847 | -€2,603 | -58.5% |
| Taxes, remuneration and social security | 45 | €152,870 | €107,449 | -€45,420 | -29.7% |
| Taxes | 450/3 | €150,120 | €107,449 | -€42,670 | -28.4% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €14,574 | €157,410 | +€142,836 | +980% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,427 | €1,601 | -€11,827 | -88.1% |
| Other operating charges | 640/8 | €2,057 | €2,186 | +€129 | +6.3% |
| Gross operating margin | 9900 | €411,771 | €365,648 | -€46,123 | -11.2% |
| Operating profit (loss) | 9901 | €396,287 | €361,862 | -€34,425 | -8.7% |
| Financial income | 75/76B | €807 | €6,204 | +€5,397 | +669% |
| Recurring financial income | 75 | €807 | €6,204 | +€5,397 | +669% |
| Financial charges | 65/66B | €4,166 | €3,798 | -€368 | -8.8% |
| Recurring financial charges | 65 | €4,166 | €3,798 | -€368 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €392,928 | €364,268 | -€28,660 | -7.3% |
| Income taxes | 67/77 | €129,865 | €118,927 | -€10,937 | -8.4% |
| Profit (loss) for the period | 9904 | €263,063 | €245,340 | -€17,722 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €263,063 | €245,340 | -€17,722 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.