BBR MANAGEMENT: 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.
BBR MANAGEMENT
Largest movements
- Receivables within one year -€23,323
down €23,323 (-40.9%), from €57,000 to €33,677
- Other debts -€37,548
down €37,548 (-68.9%), from €54,500 to €16,952
- Reserves +€13,155
up €13,155 (+1.5%), from €854,326 to €867,482
of which Distributable reserves: +€13,155
- Financial income -€25,323
down €25,323 (-44.4%), from €57,000 to €31,677
- Gross operating margin -€997
down €997 (-1171.4%), from -€85 to -€1,082
- Financial charges +€91
up €91 (+7.4%), from €1,222 to €1,313
- Other operating charges +€43
up €43 (+4.0%), from €1,084 to €1,126
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 | €1,018,212 | €988,260 | -€29,952 | -2.9% |
| Fixed assets | 21/28 | €880,191 | €880,191 | = | 0.0% |
| Financial fixed assets | 28 | €880,191 | €880,191 | = | 0.0% |
| Current assets | 29/58 | €138,022 | €108,069 | -€29,952 | -21.7% |
| Amounts receivable within one year | 40/41 | €57,000 | €33,677 | -€23,323 | -40.9% |
| Other amounts receivable | 41 | €57,000 | €33,677 | -€23,323 | -40.9% |
| Cash at bank and in hand | 54/58 | €81,022 | €74,393 | -€6,629 | -8.2% |
| Total equity and liabilities | 10/49 | €1,018,212 | €988,260 | -€29,952 | -2.9% |
| Equity | 10/15 | €916,326 | €929,482 | +€13,155 | +1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €854,326 | €867,482 | +€13,155 | +1.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €848,126 | €861,282 | +€13,155 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,886 | €58,779 | -€43,108 | -42.3% |
| Amounts payable after more than one year | 17 | €46,303 | €41,711 | -€4,592 | -9.9% |
| Other amounts payable | 178/9 | €46,303 | €41,711 | -€4,592 | -9.9% |
| Amounts payable within one year | 42/48 | €55,584 | €17,068 | -€38,516 | -69.3% |
| Trade debts | 44 | €1,084 | €116 | -€968 | -89.3% |
| Suppliers | 440/4 | €1,084 | €116 | -€968 | -89.3% |
| Other amounts payable | 47/48 | €54,500 | €16,952 | -€37,548 | -68.9% |
| Other operating charges | 640/8 | €1,084 | €1,126 | +€43 | +4.0% |
| Gross operating margin | 9900 | -€85 | -€1,082 | -€997 | -1171.4% |
| Operating profit (loss) | 9901 | -€1,169 | -€2,208 | -€1,040 | -89.0% |
| Financial income | 75/76B | €57,000 | €31,677 | -€25,323 | -44.4% |
| Recurring financial income | 75 | €57,000 | €31,677 | -€25,323 | -44.4% |
| Financial charges | 65/66B | €1,222 | €1,313 | +€91 | +7.4% |
| Recurring financial charges | 65 | €1,222 | €1,313 | +€91 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €54,609 | €28,155 | -€26,454 | -48.4% |
| Profit (loss) for the period | 9904 | €54,609 | €28,155 | -€26,454 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,609 | €28,155 | -€26,454 | -48.4% |
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.