BB-DESIGN: what changed
What changed
BB-DESIGN
NACE 32.123, Manufacture of jewellery
filed annual accounts (NBB)
Net result for the year
€30,455
2024 · €41,416-€10,961
Equity
€179,740
2024 · €159,285+€20,455
Cash
€23,965
2024 · €35,570-€11,605
Balance sheet total
€268,530
2024 · €260,898+€7,632
Largest movements
Assets
- Stocks and contracts +€16,917
up €16,917 (+8.1%), from €208,679 to €225,596
- Cash -€11,605
down €11,605 (-32.6%), from €35,570 to €23,965
mainly Stocks and contracts (-€16,917) and Other debts (-€12,000)
Equity and liabilities
- Profit (loss) carried forward +€20,455
up €20,455 (+14.9%), from €137,285 to €157,740
- Other debts -€12,000
down €12,000 (-15.1%), from €79,665 to €67,665
Income statement
- Gross operating margin -€8,013
down €8,013 (-15.3%), from €52,445 to €44,432
- Taxes +€3,671
up €3,671 (+48.9%), from €7,505 to €11,176
- Financial charges -€706
down €706 (-36.7%), from €1,926 to €1,220
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,416
Gross operating margin
-€8,013
Other operating charges
+€15
Financial income
+€2
Financial charges
+€706
Taxes
-€3,671
Result 2025
€30,455
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,605
Investment
€0
Financing
-€10,000
Cash 2024
€35,570
From operations (derived)
-€1,605
Net result for the year
+€30,455
Depreciation
+€1,060
Stocks and contracts
-€16,917
Receivables within one year
-€2,405
Deferred charges and accrued income
-€975
Trade debts
-€2,053
Tax, wage and social debts
+€1,230
Other debts
-€12,000
Financing
-€10,000
Contributions, distributions and other
-€10,000
Cash 2025
€23,965
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,898 | €268,530 | +€7,632 | +2.9% |
| Fixed assets | 21/28 | €3,309 | €2,249 | -€1,060 | -32.0% |
| Tangible fixed assets | 22/27 | €3,309 | €2,249 | -€1,060 | -32.0% |
| Plant, machinery and equipment | 23 | €2,151 | €1,457 | -€694 | -32.3% |
| Furniture and vehicles | 24 | €1,158 | €792 | -€366 | -31.6% |
| Current assets | 29/58 | €257,589 | €266,281 | +€8,692 | +3.4% |
| Stocks and contracts in progress | 3 | €208,679 | €225,596 | +€16,917 | +8.1% |
| Stocks | 30/36 | €208,679 | €225,596 | +€16,917 | +8.1% |
| Amounts receivable within one year | 40/41 | €11,942 | €14,347 | +€2,405 | +20.1% |
| Trade receivables | 40 | €11,942 | €14,347 | +€2,405 | +20.1% |
| Cash at bank and in hand | 54/58 | €35,570 | €23,965 | -€11,605 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,398 | €2,373 | +€975 | +69.7% |
| Total equity and liabilities | 10/49 | €260,898 | €268,530 | +€7,632 | +2.9% |
| Equity | 10/15 | €159,285 | €179,740 | +€20,455 | +12.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,285 | €157,740 | +€20,455 | +14.9% |
| Amounts payable | 17/49 | €101,613 | €88,790 | -€12,823 | -12.6% |
| Amounts payable within one year | 42/48 | €101,613 | €88,790 | -€12,823 | -12.6% |
| Trade debts | 44 | €18,082 | €16,029 | -€2,053 | -11.4% |
| Suppliers | 440/4 | €18,082 | €16,029 | -€2,053 | -11.4% |
| Taxes, remuneration and social security | 45 | €3,866 | €5,096 | +€1,230 | +31.8% |
| Taxes | 450/3 | €3,866 | €5,096 | +€1,230 | +31.8% |
| Other amounts payable | 47/48 | €79,665 | €67,665 | -€12,000 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €1,060 | = | 0.0% |
| Other operating charges | 640/8 | €544 | €529 | -€15 | -2.8% |
| Gross operating margin | 9900 | €52,445 | €44,432 | -€8,013 | -15.3% |
| Operating profit (loss) | 9901 | €50,841 | €42,843 | -€7,998 | -15.7% |
| Financial income | 75/76B | €6 | €8 | +€2 | +33.3% |
| Recurring financial income | 75 | €6 | €8 | +€2 | +33.3% |
| Financial charges | 65/66B | €1,926 | €1,220 | -€706 | -36.7% |
| Recurring financial charges | 65 | €1,926 | €1,220 | -€706 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €48,921 | €41,631 | -€7,290 | -14.9% |
| Income taxes | 67/77 | €7,505 | €11,176 | +€3,671 | +48.9% |
| Profit (loss) for the period | 9904 | €41,416 | €30,455 | -€10,961 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,416 | €30,455 | -€10,961 | -26.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.