BBeq: 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.
BBeq
Largest movements
- Tangible fixed assets +€96,915
up €96,915 (+7,029%), from €1,379 to €98,294
of which Furniture and vehicles: +€91,407
- Receivables after one year -€43,516
down €43,516 (-100%), from €43,516 to €0
- Receivables within one year -€41,328
down €41,328 (-94.8%), from €43,573 to €2,244
of which Trade receivables: -€42,810
- Current investments +€34,531
up €34,531 (+14.0%), from €246,097 to €280,628
- Deferred charges and accrued income +€20,816
up €20,816 (+823%), from €2,530 to €23,347
- Debts after one year +€55,703
new in 2025: €55,703
- Reserves +€46,452
up €46,452 (+17.1%), from €271,698 to €318,150
of which Distributable reserves: +€46,452
- Other debts -€42,786
down €42,786 (-94.2%), from €45,437 to €2,652
- Current portion of long-term debt +€27,799
up €27,799 (+683%), from €4,068 to €31,867
- Tax, wage and social debts -€12,722
down €12,722 (-78.7%), from €16,166 to €3,444
- Gross operating margin -€18,291
down €18,291 (-20.8%), from €87,945 to €69,654
- Taxes -€6,880
down €6,880 (-28.3%), from €24,349 to €17,469
- Depreciation +€3,334
up €3,334 (+443%), from €753 to €4,088
- Financial charges +€1,710
up €1,710 (+169%), from €1,009 to €2,719
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 | €353,042 | €423,447 | +€70,405 | +19.9% |
| Fixed assets | 21/28 | €1,379 | €98,294 | +€96,915 | +7,029% |
| Tangible fixed assets | 22/27 | €1,379 | €98,294 | +€96,915 | +7,029% |
| Land and buildings | 22 | - | €2,585 | +€2,585 | |
| Plant, machinery and equipment | 23 | - | €2,923 | +€2,923 | |
| Furniture and vehicles | 24 | €1,379 | €92,786 | +€91,407 | +6,629% |
| Current assets | 29/58 | €351,663 | €325,153 | -€26,510 | -7.5% |
| Amounts receivable after more than one year | 29 | €43,516 | €0 | -€43,516 | -100% |
| Other amounts receivable | 291 | €43,516 | €0 | -€43,516 | -100% |
| Amounts receivable within one year | 40/41 | €43,573 | €2,244 | -€41,328 | -94.8% |
| Trade receivables | 40 | €43,255 | €445 | -€42,810 | -99.0% |
| Other amounts receivable | 41 | €317 | €1,799 | +€1,482 | +467% |
| Current investments | 50/53 | €246,097 | €280,628 | +€34,531 | +14.0% |
| Cash at bank and in hand | 54/58 | €15,946 | €18,934 | +€2,987 | +18.7% |
| Deferred charges and accrued income | 490/1 | €2,530 | €23,347 | +€20,816 | +823% |
| Total equity and liabilities | 10/49 | €353,042 | €423,447 | +€70,405 | +19.9% |
| Equity | 10/15 | €277,898 | €324,350 | +€46,452 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €271,698 | €318,150 | +€46,452 | +17.1% |
| Tax-exempt reserves | 132 | €705 | €705 | = | 0.0% |
| Distributable reserves | 133 | €270,994 | €317,446 | +€46,452 | +17.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €75,143 | €99,097 | +€23,953 | +31.9% |
| Amounts payable after more than one year | 17 | - | €55,703 | +€55,703 | |
| Financial debts | 170/4 | - | €55,703 | +€55,703 | |
| Amounts payable within one year | 42/48 | €75,143 | €43,394 | -€31,750 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €4,068 | €31,867 | +€27,799 | +683% |
| Financial debts | 43 | €54 | €207 | +€153 | +285% |
| Credit institutions | 430/8 | €54 | €207 | +€153 | +285% |
| Trade debts | 44 | €9,419 | €5,224 | -€4,195 | -44.5% |
| Suppliers | 440/4 | €9,419 | €5,224 | -€4,195 | -44.5% |
| Taxes, remuneration and social security | 45 | €16,166 | €3,444 | -€12,722 | -78.7% |
| Taxes | 450/3 | €16,166 | €3,444 | -€12,722 | -78.7% |
| Other amounts payable | 47/48 | €45,437 | €2,652 | -€42,786 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €4,088 | +€3,334 | +443% |
| Other operating charges | 640/8 | €632 | €695 | +€63 | +10.0% |
| Gross operating margin | 9900 | €87,945 | €69,654 | -€18,291 | -20.8% |
| Operating profit (loss) | 9901 | €86,560 | €64,872 | -€21,689 | -25.1% |
| Financial income | 75/76B | €1,703 | €1,769 | +€66 | +3.9% |
| Recurring financial income | 75 | €1,703 | €1,769 | +€66 | +3.9% |
| Financial charges | 65/66B | €1,009 | €2,719 | +€1,710 | +169% |
| Recurring financial charges | 65 | €1,009 | €2,719 | +€1,710 | +169% |
| Profit (loss) for the period before taxes | 9903 | €87,254 | €63,921 | -€23,333 | -26.7% |
| Income taxes | 67/77 | €24,349 | €17,469 | -€6,880 | -28.3% |
| Profit (loss) for the period | 9904 | €62,905 | €46,452 | -€16,453 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,905 | €46,452 | -€16,453 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.