B&B: 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.
B&B
Largest movements
- Cash -€29,028
down €29,028 (-13.4%), from €216,997 to €187,969
mainly Other debts (-€96,986) and Contributions, distributions and other (-€63,505)
- Receivables within one year -€19,136
down €19,136 (-40.1%), from €47,747 to €28,612
of which Other amounts receivable: -€18,290
- Tangible fixed assets -€4,183
down €4,183 (-31.3%), from €13,365 to €9,182
of which Plant, machinery and equipment: -€2,179
- Other debts -€96,986
down €96,986 (-100%), from €96,986 to €0
- Reserves +€45,028
up €45,028 (+32.0%), from €140,846 to €185,874
- Tax, wage and social debts +€7,941
up €7,941 (+101%), from €7,830 to €15,771
- Trade debts -€4,596
down €4,596 (-57.3%), from €8,018 to €3,422
- Current portion of long-term debt -€4,358
down €4,358 (-100%), from €4,358 to €0
- Gross operating margin +€19,960
up €19,960 (+13.4%), from €149,120 to €169,080
- Taxes +€16,235
up €16,235 (+44.9%), from €36,191 to €52,426
- Other operating charges -€5,755
down €5,755 (-93.5%), from €6,154 to €400
- Financial charges -€2,708
down €2,708 (-36.6%), from €7,402 to €4,694
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 | €278,819 | €227,646 | -€51,174 | -18.4% |
| Fixed assets | 21/28 | €13,365 | €9,182 | -€4,183 | -31.3% |
| Tangible fixed assets | 22/27 | €13,365 | €9,182 | -€4,183 | -31.3% |
| Plant, machinery and equipment | 23 | €3,524 | €1,345 | -€2,179 | -61.8% |
| Furniture and vehicles | 24 | €9,841 | €7,837 | -€2,004 | -20.4% |
| Current assets | 29/58 | €265,455 | €218,464 | -€46,991 | -17.7% |
| Amounts receivable within one year | 40/41 | €47,747 | €28,612 | -€19,136 | -40.1% |
| Trade receivables | 40 | €20,440 | €19,593 | -€846 | -4.1% |
| Other amounts receivable | 41 | €27,308 | €9,018 | -€18,290 | -67.0% |
| Cash at bank and in hand | 54/58 | €216,997 | €187,969 | -€29,028 | -13.4% |
| Deferred charges and accrued income | 490/1 | €710 | €1,884 | +€1,173 | +165% |
| Total equity and liabilities | 10/49 | €278,819 | €227,646 | -€51,174 | -18.4% |
| Equity | 10/15 | €159,446 | €204,474 | +€45,028 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,846 | €185,874 | +€45,028 | +32.0% |
| Distributable reserves | 133 | €140,846 | €185,874 | +€45,028 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,373 | €23,172 | -€96,201 | -80.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €119,373 | €23,172 | -€96,201 | -80.6% |
| Current portion of amounts payable after more than one year | 42 | €4,358 | €0 | -€4,358 | -100% |
| Financial debts | 43 | €2,181 | €3,978 | +€1,798 | +82.4% |
| Credit institutions | 430/8 | €2,181 | €3,978 | +€1,798 | +82.4% |
| Trade debts | 44 | €8,018 | €3,422 | -€4,596 | -57.3% |
| Suppliers | 440/4 | €8,018 | €3,422 | -€4,596 | -57.3% |
| Taxes, remuneration and social security | 45 | €7,830 | €15,771 | +€7,941 | +101% |
| Taxes | 450/3 | €7,830 | €15,771 | +€7,941 | +101% |
| Other amounts payable | 47/48 | €96,986 | €0 | -€96,986 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,468 | €4,183 | -€285 | -6.4% |
| Other operating charges | 640/8 | €6,154 | €400 | -€5,755 | -93.5% |
| Gross operating margin | 9900 | €149,120 | €169,080 | +€19,960 | +13.4% |
| Operating profit (loss) | 9901 | €138,497 | €164,497 | +€26,000 | +18.8% |
| Financial income | 75/76B | €2,083 | €1,156 | -€926 | -44.5% |
| Recurring financial income | 75 | €2,083 | €1,156 | -€926 | -44.5% |
| Financial charges | 65/66B | €7,402 | €4,694 | -€2,708 | -36.6% |
| Recurring financial charges | 65 | €7,402 | €4,694 | -€2,708 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €133,178 | €160,959 | +€27,782 | +20.9% |
| Income taxes | 67/77 | €36,191 | €52,426 | +€16,235 | +44.9% |
| Profit (loss) for the period | 9904 | €96,986 | €108,533 | +€11,547 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,986 | €108,533 | +€11,547 | +11.9% |
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 24 October 2026 via checked.be.