Euro BBB: 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.
Euro BBB
Largest movements
- Current investments -€20,631
down €20,631 (-42.4%), from €48,601 to €27,970
- Deferred charges and accrued income -€10,446
down €10,446 (-67.0%), from €15,593 to €5,147
- Cash -€8,597
down €8,597 (-77.9%), from €11,042 to €2,445
mainly Net result for the year (-€29,633) and Receivables within one year (-€5,129)
- Receivables within one year +€5,129
up €5,129 (+23.7%), from €21,676 to €26,805
of which Other amounts receivable: +€5,129
- Reserves -€29,779
down €29,779 (-42.2%), from €70,605 to €40,826
- Tax, wage and social debts -€3,396
down €3,396 (-18.3%), from €18,512 to €15,116
- Trade debts -€1,335
down €1,335 (-25.4%), from €5,259 to €3,925
- Gross operating margin -€82,965
down €82,965, from €55,351 to -€27,614
- Taxes -€14,787
down €14,787 (-98.9%), from €14,951 to €164
- Other operating charges +€1,018
up €1,018 (+149%), from €682 to €1,701
- Financial income +€739
up €739 (+152%), from €484 to €1,223
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 | €96,912 | €62,367 | -€34,545 | -35.6% |
| Current assets | 29/58 | €96,912 | €62,367 | -€34,545 | -35.6% |
| Amounts receivable within one year | 40/41 | €21,676 | €26,805 | +€5,129 | +23.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €21,676 | €26,805 | +€5,129 | +23.7% |
| Current investments | 50/53 | €48,601 | €27,970 | -€20,631 | -42.4% |
| Cash at bank and in hand | 54/58 | €11,042 | €2,445 | -€8,597 | -77.9% |
| Deferred charges and accrued income | 490/1 | €15,593 | €5,147 | -€10,446 | -67.0% |
| Total equity and liabilities | 10/49 | €96,912 | €62,367 | -€34,545 | -35.6% |
| Equity | 10/15 | €73,105 | €43,326 | -€29,779 | -40.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €70,605 | €40,826 | -€29,779 | -42.2% |
| Distributable reserves | 133 | €70,605 | €40,826 | -€29,779 | -42.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,807 | €19,041 | -€4,766 | -20.0% |
| Amounts payable within one year | 42/48 | €23,771 | €19,041 | -€4,730 | -19.9% |
| Trade debts | 44 | €5,259 | €3,925 | -€1,335 | -25.4% |
| Suppliers | 440/4 | €5,259 | €3,925 | -€1,335 | -25.4% |
| Taxes, remuneration and social security | 45 | €18,512 | €15,116 | -€3,396 | -18.3% |
| Taxes | 450/3 | €18,512 | €15,116 | -€3,396 | -18.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €36 | €0 | -€36 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €682 | €1,701 | +€1,018 | +149% |
| Gross operating margin | 9900 | €55,351 | -€27,614 | -€82,965 | |
| Operating profit (loss) | 9901 | €54,669 | -€29,315 | -€83,984 | |
| Financial income | 75/76B | €484 | €1,223 | +€739 | +152% |
| Recurring financial income | 75 | €484 | €1,223 | +€739 | +152% |
| Financial charges | 65/66B | €1,862 | €1,377 | -€485 | -26.1% |
| Recurring financial charges | 65 | €1,862 | €1,377 | -€485 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €53,291 | -€29,469 | -€82,760 | |
| Income taxes | 67/77 | €14,951 | €164 | -€14,787 | -98.9% |
| Profit (loss) for the period | 9904 | €38,340 | -€29,633 | -€67,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,340 | -€29,633 | -€67,973 |
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 14 October 2026 via checked.be.