NBBB: what changed
Two fiscal 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.
NBBB
Largest movements
- Tangible fixed assets -€24,963
down €24,963 (-17.7%), from €141,057 to €116,095
of which Furniture and vehicles: -€29,177
- Current investments +€20,000
up €20,000 (+20.1%), from €99,671 to €119,671
- Cash +€17,248
up €17,248 (+35.5%), from €48,547 to €65,795
mainly Net result for the year (+€45,936) and Depreciation (+€37,307)
- Receivables within one year +€5,512
up €5,512 (+9.4%), from €58,763 to €64,275
of which Other amounts receivable: +€10,793
- Reserves +€45,900
up €45,900 (+19.3%), from €238,121 to €284,021
of which Distributable reserves: +€45,900
- Other debts +€16,019
up €16,019 (+198.8%), from €8,058 to €24,077
- Tax, wage and social debts -€14,870
down €14,870 (-71.7%), from €20,748 to €5,878
of which Taxes: -€12,967
- Debts after one year -€14,850
down €14,850 (-32.0%), from €46,470 to €31,620
- Current portion of long-term debt -€12,872
down €12,872 (-46.4%), from €27,722 to €14,850
- Gross operating margin -€56,674
down €56,674 (-32.6%), from €174,034 to €117,360
- Staff costs -€33,959
down €33,959 (-94.6%), from €35,912 to €1,953
- Taxes -€10,600
down €10,600 (-26.6%), from €39,807 to €29,207
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 | €349,420 | €365,835 | +€16,416 | +4.7% |
| Fixed assets | 21/28 | €141,057 | €116,095 | -€24,963 | -17.7% |
| Tangible fixed assets | 22/27 | €141,057 | €116,095 | -€24,963 | -17.7% |
| Plant, machinery and equipment | 23 | €360 | €3,843 | +€3,483 | +968.7% |
| Furniture and vehicles | 24 | €102,668 | €73,490 | -€29,177 | -28.4% |
| Other tangible fixed assets | 26 | €38,030 | €38,762 | +€732 | +1.9% |
| Current assets | 29/58 | €208,362 | €249,740 | +€41,378 | +19.9% |
| Amounts receivable within one year | 40/41 | €58,763 | €64,275 | +€5,512 | +9.4% |
| Trade receivables | 40 | €58,763 | €53,481 | -€5,282 | -9.0% |
| Other amounts receivable | 41 | - | €10,793 | +€10,793 | |
| Current investments | 50/53 | €99,671 | €119,671 | +€20,000 | +20.1% |
| Cash at bank and in hand | 54/58 | €48,547 | €65,795 | +€17,248 | +35.5% |
| Deferred charges and accrued income | 490/1 | €1,381 | - | -€1,381 | |
| Total equity and liabilities | 10/49 | €349,420 | €365,835 | +€16,416 | +4.7% |
| Equity | 10/15 | €241,824 | €287,760 | +€45,936 | +19.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €238,121 | €284,021 | +€45,900 | +19.3% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €237,921 | €283,821 | +€45,900 | +19.3% |
| Profit (loss) carried forward | 14 | €1,704 | €1,739 | +€36 | +2.1% |
| Amounts payable | 17/49 | €107,595 | €78,075 | -€29,520 | -27.4% |
| Amounts payable after more than one year | 17 | €46,470 | €31,620 | -€14,850 | -32.0% |
| Financial debts | 170/4 | €46,470 | €31,620 | -€14,850 | -32.0% |
| Amounts payable within one year | 42/48 | €61,125 | €46,455 | -€14,670 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €27,722 | €14,850 | -€12,872 | -46.4% |
| Trade debts | 44 | €4,597 | €1,650 | -€2,947 | -64.1% |
| Suppliers | 440/4 | €4,597 | €1,650 | -€2,947 | -64.1% |
| Taxes, remuneration and social security | 45 | €20,748 | €5,878 | -€14,870 | -71.7% |
| Taxes | 450/3 | €18,845 | €5,878 | -€12,967 | -68.8% |
| Remuneration and social security | 454/9 | €1,903 | - | -€1,903 | |
| Other amounts payable | 47/48 | €8,058 | €24,077 | +€16,019 | +198.8% |
| Remuneration, social security and pensions | 62 | €35,912 | €1,953 | -€33,959 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,159 | €37,307 | -€852 | -2.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €174,034 | €117,360 | -€56,674 | -32.6% |
| Operating profit (loss) | 9901 | €99,576 | €77,700 | -€21,876 | -22.0% |
| Financial income | 75/76B | €417 | €4 | -€413 | -99.0% |
| Recurring financial income | 75 | €417 | €4 | -€413 | -99.0% |
| Financial charges | 65/66B | €3,610 | €2,562 | -€1,048 | -29.0% |
| Recurring financial charges | 65 | €3,610 | €2,562 | -€1,048 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €96,384 | €75,142 | -€21,241 | -22.0% |
| Income taxes | 67/77 | €39,807 | €29,207 | -€10,600 | -26.6% |
| Profit (loss) for the period | 9904 | €56,577 | €45,936 | -€10,641 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,577 | €45,936 | -€10,641 | -18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.