BBYLOVE: 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.
BBYLOVE
Largest movements
- Cash -€22,492
down €22,492 (-82.6%), from €27,246 to €4,754
mainly Tax, wage and social debts (-€13,922) and Net result for the year (-€9,194)
- Tangible fixed assets -€1,309
down €1,309 (-41.8%), from €3,131 to €1,822
- Intangible fixed assets -€1,256
down €1,256 (-13.3%), from €9,415 to €8,159
- Tax, wage and social debts -€13,922
no longer reported in 2025 (was €13,922)
- Profit (loss) carried forward -€9,194
down €9,194 (-49.8%), from €18,461 to €9,267
- Trade debts -€2,115
down €2,115 (-70.7%), from €2,990 to €875
- Other debts +€549
up €549 (+38.7%), from €1,419 to €1,968
- Gross operating margin +€5,175
up €5,175 (+41.6%), from -€12,454 to -€7,279
- Taxes -€739
down €739 (-80335.9%), from -€1 to -€740
- Depreciation +€729
up €729 (+39.7%), from €1,836 to €2,565
- Financial income -€176
down €176 (-58.5%), from €301 to €125
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 | €39,792 | €15,110 | -€24,682 | -62.0% |
| Fixed assets | 21/28 | €12,546 | €9,980 | -€2,565 | -20.4% |
| Intangible fixed assets | 21 | €9,415 | €8,159 | -€1,256 | -13.3% |
| Tangible fixed assets | 22/27 | €3,131 | €1,822 | -€1,309 | -41.8% |
| Furniture and vehicles | 24 | €3,131 | €1,822 | -€1,309 | -41.8% |
| Current assets | 29/58 | €27,246 | €5,129 | -€22,117 | -81.2% |
| Amounts receivable within one year | 40/41 | - | €353 | +€353 | |
| Other amounts receivable | 41 | - | €353 | +€353 | |
| Cash at bank and in hand | 54/58 | €27,246 | €4,754 | -€22,492 | -82.6% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €39,792 | €15,110 | -€24,682 | -62.0% |
| Equity | 10/15 | €21,461 | €12,267 | -€9,194 | -42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,461 | €9,267 | -€9,194 | -49.8% |
| Amounts payable | 17/49 | €18,331 | €2,843 | -€15,488 | -84.5% |
| Amounts payable within one year | 42/48 | €18,331 | €2,843 | -€15,488 | -84.5% |
| Trade debts | 44 | €2,990 | €875 | -€2,115 | -70.7% |
| Suppliers | 440/4 | €2,990 | €875 | -€2,115 | -70.7% |
| Taxes, remuneration and social security | 45 | €13,922 | - | -€13,922 | |
| Taxes | 450/3 | €13,922 | - | -€13,922 | |
| Other amounts payable | 47/48 | €1,419 | €1,968 | +€549 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €2,565 | +€729 | +39.7% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€12,454 | -€7,279 | +€5,175 | +41.6% |
| Operating profit (loss) | 9901 | -€14,290 | -€9,897 | +€4,393 | +30.7% |
| Financial income | 75/76B | €301 | €125 | -€176 | -58.5% |
| Recurring financial income | 75 | €301 | €125 | -€176 | -58.5% |
| Financial charges | 65/66B | €239 | €162 | -€77 | -32.2% |
| Recurring financial charges | 65 | €239 | €162 | -€77 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,228 | -€9,934 | +€4,293 | +30.2% |
| Income taxes | 67/77 | -€1 | -€740 | -€739 | -80335.9% |
| Profit (loss) for the period | 9904 | -€14,227 | -€9,194 | +€5,032 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,227 | -€9,194 | +€5,032 | +35.4% |
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.