Dr. BBY: 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.
Dr. BBY
Largest movements
- Deferred charges and accrued income +€9,981
up €9,981 (+75.0%), from €13,313 to €23,295
- Cash +€9,535
up €9,535 (+612%), from €1,557 to €11,091
mainly Net result for the year (+€16,415) and Tax, wage and social debts (+€10,003)
- Tangible fixed assets +€9,048
new in 2025: €9,048
- Reserves +€16,415
up €16,415 (+488%), from €3,365 to €19,780
- Tax, wage and social debts +€10,003
up €10,003 (+999%), from €1,002 to €11,005
of which Remuneration and social security: +€5,331
- Trade debts +€2,695
up €2,695 (+274%), from €983 to €3,677
- Other debts -€549
down €549 (-5.8%), from €9,420 to €8,871
- Gross operating margin +€19,648
up €19,648 (+449%), from €4,376 to €24,023
- Taxes +€4,672
up €4,672 (+466%), from €1,002 to €5,674
- Depreciation +€1,368
new in 2025: €1,368
- Staff costs +€473
new in 2025: €473
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 | €14,870 | €43,434 | +€28,564 | +192% |
| Fixed assets | 21/28 | - | €9,048 | +€9,048 | |
| Tangible fixed assets | 22/27 | - | €9,048 | +€9,048 | |
| Furniture and vehicles | 24 | - | €9,048 | +€9,048 | |
| Current assets | 29/58 | €14,870 | €34,386 | +€19,516 | +131% |
| Cash at bank and in hand | 54/58 | €1,557 | €11,091 | +€9,535 | +612% |
| Deferred charges and accrued income | 490/1 | €13,313 | €23,295 | +€9,981 | +75.0% |
| Total equity and liabilities | 10/49 | €14,870 | €43,434 | +€28,564 | +192% |
| Equity | 10/15 | €3,465 | €19,880 | +€16,415 | +474% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €3,365 | €19,780 | +€16,415 | +488% |
| Distributable reserves | 133 | €3,365 | €19,780 | +€16,415 | +488% |
| Amounts payable | 17/49 | €11,405 | €23,554 | +€12,149 | +107% |
| Amounts payable within one year | 42/48 | €11,405 | €23,554 | +€12,149 | +107% |
| Trade debts | 44 | €983 | €3,677 | +€2,695 | +274% |
| Suppliers | 440/4 | €983 | €3,677 | +€2,695 | +274% |
| Taxes, remuneration and social security | 45 | €1,002 | €11,005 | +€10,003 | +999% |
| Taxes | 450/3 | €1,002 | €5,674 | +€4,672 | +466% |
| Remuneration and social security | 454/9 | - | €5,331 | +€5,331 | |
| Other amounts payable | 47/48 | €9,420 | €8,871 | -€549 | -5.8% |
| Remuneration, social security and pensions | 62 | - | €473 | +€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,368 | +€1,368 | |
| Gross operating margin | 9900 | €4,376 | €24,023 | +€19,648 | +449% |
| Operating profit (loss) | 9901 | €4,376 | €22,182 | +€17,807 | +407% |
| Financial charges | 65/66B | €9 | €93 | +€84 | +965% |
| Recurring financial charges | 65 | €9 | €93 | +€84 | +965% |
| Profit (loss) for the period before taxes | 9903 | €4,367 | €22,089 | +€17,722 | +406% |
| Income taxes | 67/77 | €1,002 | €5,674 | +€4,672 | +466% |
| Profit (loss) for the period | 9904 | €3,365 | €16,415 | +€13,050 | +388% |
| Profit (loss) for the period to be appropriated | 9905 | €3,365 | €16,415 | +€13,050 | +388% |
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 17 October 2026 via checked.be.