B & B SYSTEMS SOLUTIONS & SERVICES: 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 SYSTEMS SOLUTIONS & SERVICES
Largest movements
- Receivables within one year +€5,797
up €5,797 (+10.7%), from €54,360 to €60,157
of which Other amounts receivable: +€5,368
- Profit (loss) carried forward +€9,905
up €9,905 (+85.6%), from -€11,567 to -€1,662
- Trade debts -€6,046
no longer reported in 2025 (was €6,046)
- Tax, wage and social debts +€3,647
up €3,647 (+45.1%), from €8,085 to €11,732
- Short-term financial debts -€847
no longer reported in 2025 (was €847)
- Gross operating margin -€10,964
down €10,964 (-40.8%), from €26,856 to €15,892
- Financial charges -€1,799
down €1,799 (-93.1%), from €1,931 to €133
- Taxes +€1,341
up €1,341 (+48.9%), from €2,742 to €4,082
- Other operating charges +€457
up €457 (+34.7%), from €1,315 to €1,772
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 | €56,799 | €63,216 | +€6,417 | +11.3% |
| Current assets | 29/58 | €56,799 | €63,216 | +€6,417 | +11.3% |
| Amounts receivable within one year | 40/41 | €54,360 | €60,157 | +€5,797 | +10.7% |
| Trade receivables | 40 | €15,253 | €15,681 | +€429 | +2.8% |
| Other amounts receivable | 41 | €39,108 | €44,476 | +€5,368 | +13.7% |
| Cash at bank and in hand | 54/58 | €1,455 | €2,012 | +€557 | +38.3% |
| Deferred charges and accrued income | 490/1 | €983 | €1,046 | +€63 | +6.4% |
| Total equity and liabilities | 10/49 | €56,799 | €63,216 | +€6,417 | +11.3% |
| Equity | 10/15 | €27,499 | €37,404 | +€9,905 | +36.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,866 | €32,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €28,750 | €28,750 | = | 0.0% |
| Distributable reserves | 133 | €2,256 | €2,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,567 | -€1,662 | +€9,905 | +85.6% |
| Amounts payable | 17/49 | €29,299 | €25,811 | -€3,488 | -11.9% |
| Amounts payable within one year | 42/48 | €29,299 | €25,811 | -€3,488 | -11.9% |
| Financial debts | 43 | €847 | - | -€847 | |
| Credit institutions | 430/8 | €847 | - | -€847 | |
| Trade debts | 44 | €6,046 | - | -€6,046 | |
| Suppliers | 440/4 | €6,046 | - | -€6,046 | |
| Taxes, remuneration and social security | 45 | €8,085 | €11,732 | +€3,647 | +45.1% |
| Taxes | 450/3 | €8,085 | €11,732 | +€3,647 | +45.1% |
| Other amounts payable | 47/48 | €14,322 | €14,079 | -€242 | -1.7% |
| Other operating charges | 640/8 | €1,315 | €1,772 | +€457 | +34.7% |
| Gross operating margin | 9900 | €26,856 | €15,892 | -€10,964 | -40.8% |
| Operating profit (loss) | 9901 | €25,541 | €14,120 | -€11,421 | -44.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,931 | €133 | -€1,799 | -93.1% |
| Recurring financial charges | 65 | €1,931 | €133 | -€1,799 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €23,609 | €13,987 | -€9,622 | -40.8% |
| Income taxes | 67/77 | €2,742 | €4,082 | +€1,341 | +48.9% |
| Profit (loss) for the period | 9904 | €20,868 | €9,905 | -€10,963 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,868 | €9,905 | -€10,963 | -52.5% |
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 21 October 2026 via checked.be.