Dr. BBY: what changed
Dr. BBY
Largest movements
- Deferred charges and accrued income +€9,981
up €9,981 (+75.0%), from €13,313 to €23,295
- Cash +€9,535
up €9,535 (+612%), from €1,557 to €11,091
mainly Net result for the year (+€16,415) and Tax, wage and social debts (+€10,003)
- Tangible fixed assets +€9,048
new in 2025: €9,048
- Reserves +€16,415
up €16,415 (+488%), from €3,365 to €19,780
- Tax, wage and social debts +€10,003
up €10,003 (+999%), from €1,002 to €11,005
of which Remuneration and social security: +€5,331
- Trade debts +€2,695
up €2,695 (+274%), from €983 to €3,677
- Other debts -€549
down €549 (-5.8%), from €9,420 to €8,871
- Gross operating margin +€19,648
up €19,648 (+449%), from €4,376 to €24,023
- Taxes +€4,672
up €4,672 (+466%), from €1,002 to €5,674
- Depreciation +€1,368
new in 2025: €1,368
- Staff costs +€473
new in 2025: €473
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 | €14,870 | €43,434 | +€28,564 | +192% |
| Fixed assets | 21/28 | - | €9,048 | +€9,048 | |
| Tangible fixed assets | 22/27 | - | €9,048 | +€9,048 | |
| Furniture and vehicles | 24 | - | €9,048 | +€9,048 | |
| Current assets | 29/58 | €14,870 | €34,386 | +€19,516 | +131% |
| Cash at bank and in hand | 54/58 | €1,557 | €11,091 | +€9,535 | +612% |
| Deferred charges and accrued income | 490/1 | €13,313 | €23,295 | +€9,981 | +75.0% |
| Total equity and liabilities | 10/49 | €14,870 | €43,434 | +€28,564 | +192% |
| Equity | 10/15 | €3,465 | €19,880 | +€16,415 | +474% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €3,365 | €19,780 | +€16,415 | +488% |
| Distributable reserves | 133 | €3,365 | €19,780 | +€16,415 | +488% |
| Amounts payable | 17/49 | €11,405 | €23,554 | +€12,149 | +107% |
| Amounts payable within one year | 42/48 | €11,405 | €23,554 | +€12,149 | +107% |
| Trade debts | 44 | €983 | €3,677 | +€2,695 | +274% |
| Suppliers | 440/4 | €983 | €3,677 | +€2,695 | +274% |
| Taxes, remuneration and social security | 45 | €1,002 | €11,005 | +€10,003 | +999% |
| Taxes | 450/3 | €1,002 | €5,674 | +€4,672 | +466% |
| Remuneration and social security | 454/9 | - | €5,331 | +€5,331 | |
| Other amounts payable | 47/48 | €9,420 | €8,871 | -€549 | -5.8% |
| Remuneration, social security and pensions | 62 | - | €473 | +€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,368 | +€1,368 | |
| Gross operating margin | 9900 | €4,376 | €24,023 | +€19,648 | +449% |
| Operating profit (loss) | 9901 | €4,376 | €22,182 | +€17,807 | +407% |
| Financial charges | 65/66B | €9 | €93 | +€84 | +965% |
| Recurring financial charges | 65 | €9 | €93 | +€84 | +965% |
| Profit (loss) for the period before taxes | 9903 | €4,367 | €22,089 | +€17,722 | +406% |
| Income taxes | 67/77 | €1,002 | €5,674 | +€4,672 | +466% |
| Profit (loss) for the period | 9904 | €3,365 | €16,415 | +€13,050 | +388% |
| Profit (loss) for the period to be appropriated | 9905 | €3,365 | €16,415 | +€13,050 | +388% |
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 7 November 2026 via checked.be.