BB-IT: what changed
BB-IT
Largest movements
- Receivables after one year -€115,000
down €115,000 (-100%), from €115,000 to €0
- Cash -€38,490
down €38,490 (-35.5%), from €108,463 to €69,973
mainly Contributions, distributions and other (-€316,035) and Tax, wage and social debts (-€36,732)
- Tangible fixed assets +€28,047
up €28,047 (+899%), from €3,119 to €31,166
of which Furniture and vehicles: +€29,389
- Deferred charges and accrued income -€5,063
down €5,063 (-93.7%), from €5,403 to €341
- Profit (loss) carried forward -€205,266
down €205,266 (-100%), from €205,266 to €0
- Other debts +€111,482
up €111,482 (+2,551%), from €4,370 to €115,852
- Tax, wage and social debts -€36,732
down €36,732 (-74.1%), from €49,566 to €12,833
of which Taxes: -€41,231
- Gross operating margin +€34,743
up €34,743 (+31.8%), from €109,348 to €144,091
- Taxes +€7,531
up €7,531 (+32.6%), from €23,091 to €30,622
- Depreciation +€3,516
up €3,516 (+262%), from €1,343 to €4,858
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,101 | €130,146 | -€130,955 | -50.2% |
| Fixed assets | 21/28 | €3,119 | €31,166 | +€28,047 | +899% |
| Tangible fixed assets | 22/27 | €3,119 | €31,166 | +€28,047 | +899% |
| Furniture and vehicles | 24 | - | €29,389 | +€29,389 | |
| Other tangible fixed assets | 26 | €3,119 | €1,777 | -€1,343 | -43.0% |
| Current assets | 29/58 | €257,981 | €98,980 | -€159,002 | -61.6% |
| Amounts receivable after more than one year | 29 | €115,000 | €0 | -€115,000 | -100% |
| Other amounts receivable | 291 | €115,000 | €0 | -€115,000 | -100% |
| Amounts receivable within one year | 40/41 | €29,115 | €28,666 | -€449 | -1.5% |
| Trade receivables | 40 | €29,115 | €28,666 | -€449 | -1.5% |
| Cash at bank and in hand | 54/58 | €108,463 | €69,973 | -€38,490 | -35.5% |
| Deferred charges and accrued income | 490/1 | €5,403 | €341 | -€5,063 | -93.7% |
| Total equity and liabilities | 10/49 | €261,101 | €130,146 | -€130,955 | -50.2% |
| Equity | 10/15 | €206,266 | €1,000 | -€205,266 | -99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,266 | €0 | -€205,266 | -100% |
| Amounts payable | 17/49 | €54,834 | €129,146 | +€74,312 | +136% |
| Amounts payable within one year | 42/48 | €54,834 | €129,146 | +€74,312 | +136% |
| Trade debts | 44 | €898 | €460 | -€438 | -48.7% |
| Suppliers | 440/4 | €898 | €460 | -€438 | -48.7% |
| Taxes, remuneration and social security | 45 | €49,566 | €12,833 | -€36,732 | -74.1% |
| Taxes | 450/3 | €46,689 | €5,459 | -€41,231 | -88.3% |
| Remuneration and social security | 454/9 | €2,877 | €7,375 | +€4,498 | +156% |
| Other amounts payable | 47/48 | €4,370 | €115,852 | +€111,482 | +2,551% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €4,858 | +€3,516 | +262% |
| Other operating charges | 640/8 | €334 | €344 | +€11 | +3.1% |
| Gross operating margin | 9900 | €109,348 | €144,091 | +€34,743 | +31.8% |
| Operating profit (loss) | 9901 | €107,671 | €138,888 | +€31,217 | +29.0% |
| Financial income | 75/76B | €3,972 | €2,566 | -€1,406 | -35.4% |
| Recurring financial income | 75 | €3,972 | €2,566 | -€1,406 | -35.4% |
| Financial charges | 65/66B | €84 | €63 | -€21 | -24.6% |
| Recurring financial charges | 65 | €84 | €63 | -€21 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €111,559 | €141,391 | +€29,832 | +26.7% |
| Income taxes | 67/77 | €23,091 | €30,622 | +€7,531 | +32.6% |
| Profit (loss) for the period | 9904 | €88,468 | €110,769 | +€22,301 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,468 | €110,769 | +€22,301 | +25.2% |
Next steps
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 6 November 2026 via checked.be.