BBQbase: 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.
BBQbase
Largest movements
- Tangible fixed assets +€82,744
up €82,744 (+139.0%), from €59,539 to €142,284
of which Furniture and vehicles: +€58,091
- Deferred charges and accrued income -€27,898
down €27,898 (-73.9%), from €37,758 to €9,860
- Stocks and contracts -€7,758
down €7,758 (-2.1%), from €377,538 to €369,780
- Cash +€7,738
up €7,738 (+52.0%), from €14,890 to €22,628
mainly Debts after one year (+€53,117) and Net result for the year (+€37,875)
- Debts after one year +€53,117
new in 2025: €53,117
- Reserves +€37,500
up €37,500 (+28.4%), from €131,860 to €169,360
of which Distributable reserves: +€37,500
- Trade debts -€36,097
down €36,097 (-20.9%), from €172,730 to €136,632
- Other debts -€15,032
down €15,032 (-11.5%), from €130,669 to €115,637
- Current portion of long-term debt +€13,687
new in 2025: €13,687
- Gross operating margin +€65,385
up €65,385 (+49.2%), from €132,842 to €198,227
- Staff costs +€31,466
up €31,466 (+47.8%), from €65,859 to €97,325
- Financial charges +€12,834
up €12,834 (+175.1%), from €7,329 to €20,163
- Taxes +€9,029
up €9,029 (+411.8%), from €2,192 to €11,221
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 | €508,402 | €563,342 | +€54,940 | +10.8% |
| Fixed assets | 21/28 | €62,039 | €144,944 | +€82,904 | +133.6% |
| Tangible fixed assets | 22/27 | €59,539 | €142,284 | +€82,744 | +139.0% |
| Land and buildings | 22 | €34,443 | €49,133 | +€14,690 | +42.6% |
| Plant, machinery and equipment | 23 | €519 | €10,483 | +€9,964 | +1919.4% |
| Furniture and vehicles | 24 | €24,577 | €82,668 | +€58,091 | +236.4% |
| Financial fixed assets | 28 | €2,500 | €2,660 | +€160 | +6.4% |
| Current assets | 29/58 | €446,363 | €418,399 | -€27,964 | -6.3% |
| Stocks and contracts in progress | 3 | €377,538 | €369,780 | -€7,758 | -2.1% |
| Stocks | 30/36 | €377,538 | €369,780 | -€7,758 | -2.1% |
| Amounts receivable within one year | 40/41 | €16,177 | €16,131 | -€46 | -0.3% |
| Trade receivables | 40 | €16,177 | €12,352 | -€3,825 | -23.6% |
| Other amounts receivable | 41 | - | €3,779 | +€3,779 | |
| Cash at bank and in hand | 54/58 | €14,890 | €22,628 | +€7,738 | +52.0% |
| Deferred charges and accrued income | 490/1 | €37,758 | €9,860 | -€27,898 | -73.9% |
| Total equity and liabilities | 10/49 | €508,402 | €563,342 | +€54,940 | +10.8% |
| Equity | 10/15 | €151,220 | €189,096 | +€37,875 | +25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,860 | €169,360 | +€37,500 | +28.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €167,500 | +€37,500 | +28.8% |
| Profit (loss) carried forward | 14 | €13,160 | €13,536 | +€375 | +2.9% |
| Amounts payable | 17/49 | €357,182 | €374,247 | +€17,065 | +4.8% |
| Amounts payable after more than one year | 17 | - | €53,117 | +€53,117 | |
| Financial debts | 170/4 | - | €53,117 | +€53,117 | |
| Amounts payable within one year | 42/48 | €354,825 | €321,069 | -€33,755 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | - | €13,687 | +€13,687 | |
| Trade debts | 44 | €172,730 | €136,632 | -€36,097 | -20.9% |
| Suppliers | 440/4 | €172,730 | €136,632 | -€36,097 | -20.9% |
| Advances received on contracts in progress | 46 | €4,705 | €6,821 | +€2,116 | +45.0% |
| Taxes, remuneration and social security | 45 | €46,721 | €48,292 | +€1,571 | +3.4% |
| Taxes | 450/3 | €38,596 | €41,428 | +€2,832 | +7.3% |
| Remuneration and social security | 454/9 | €8,126 | €6,864 | -€1,261 | -15.5% |
| Other amounts payable | 47/48 | €130,669 | €115,637 | -€15,032 | -11.5% |
| Accrued charges and deferred income | 492/3 | €2,357 | €61 | -€2,297 | -97.4% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Remuneration, social security and pensions | 62 | €65,859 | €97,325 | +€31,466 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,141 | €28,063 | -€1,079 | -3.7% |
| Other operating charges | 640/8 | €3,811 | €4,742 | +€931 | +24.4% |
| Gross operating margin | 9900 | €132,842 | €198,227 | +€65,385 | +49.2% |
| Operating profit (loss) | 9901 | €34,030 | €68,097 | +€34,067 | +100.1% |
| Financial income | 75/76B | €9 | €1,162 | +€1,154 | +12859.5% |
| Recurring financial income | 75 | €9 | €1,162 | +€1,154 | +12859.5% |
| Financial charges | 65/66B | €7,329 | €20,163 | +€12,834 | +175.1% |
| Recurring financial charges | 65 | €7,329 | €20,163 | +€12,834 | +175.1% |
| Profit (loss) for the period before taxes | 9903 | €26,710 | €49,096 | +€22,386 | +83.8% |
| Income taxes | 67/77 | €2,192 | €11,221 | +€9,029 | +411.8% |
| Profit (loss) for the period | 9904 | €24,518 | €37,875 | +€13,357 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,518 | €37,875 | +€13,357 | +54.5% |
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.