B.S.B. FLOOR: 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.S.B. FLOOR
Largest movements
- Deferred charges and accrued income -€21,896
no longer reported in 2025 (was €21,896)
- Tangible fixed assets -€14,841
down €14,841 (-26.1%), from €56,795 to €41,954
- Receivables within one year -€9,360
down €9,360 (-13.3%), from €70,348 to €60,989
of which Trade receivables: -€15,222
- Cash +€6,850
up €6,850 (+250%), from €2,736 to €9,586
mainly Deferred charges and accrued income (+€21,896) and Receivables within one year (+€9,360)
- Debts after one year -€31,898
down €31,898 (-56.2%), from €56,751 to €24,853
- Profit (loss) carried forward -€7,302
down €7,302 (-71.3%), from €10,247 to €2,945
- Tax, wage and social debts -€5,001
down €5,001 (-75.6%), from €6,612 to €1,612
- Short-term financial debts +€3,592
up €3,592 (+7.7%), from €46,429 to €50,022
- Gross operating margin +€27,645
up €27,645, from -€18,689 to €8,955
- Financial charges +€2,963
up €2,963 (+34.2%), from €8,658 to €11,621
- Other operating charges -€1,095
down €1,095 (-94.6%), from €1,157 to €62
- Financial income +€554
up €554 (+23.0%), from €2,410 to €2,964
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 | €151,776 | €112,529 | -€39,247 | -25.9% |
| Fixed assets | 21/28 | €56,795 | €41,954 | -€14,841 | -26.1% |
| Tangible fixed assets | 22/27 | €56,795 | €41,954 | -€14,841 | -26.1% |
| Furniture and vehicles | 24 | €56,795 | €41,954 | -€14,841 | -26.1% |
| Current assets | 29/58 | €94,981 | €70,575 | -€24,406 | -25.7% |
| Amounts receivable within one year | 40/41 | €70,348 | €60,989 | -€9,360 | -13.3% |
| Trade receivables | 40 | €52,600 | €37,378 | -€15,222 | -28.9% |
| Other amounts receivable | 41 | €17,748 | €23,611 | +€5,863 | +33.0% |
| Cash at bank and in hand | 54/58 | €2,736 | €9,586 | +€6,850 | +250% |
| Deferred charges and accrued income | 490/1 | €21,896 | - | -€21,896 | |
| Total equity and liabilities | 10/49 | €151,776 | €112,529 | -€39,247 | -25.9% |
| Equity | 10/15 | €11,447 | €4,145 | -€7,302 | -63.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,247 | €2,945 | -€7,302 | -71.3% |
| Amounts payable | 17/49 | €140,329 | €108,384 | -€31,945 | -22.8% |
| Amounts payable after more than one year | 17 | €56,751 | €24,853 | -€31,898 | -56.2% |
| Financial debts | 170/4 | €56,751 | €24,853 | -€31,898 | -56.2% |
| Amounts payable within one year | 42/48 | €83,578 | €83,531 | -€47 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €30,536 | €31,898 | +€1,361 | +4.5% |
| Financial debts | 43 | €46,429 | €50,022 | +€3,592 | +7.7% |
| Credit institutions | 430/8 | €46,429 | €50,022 | +€3,592 | +7.7% |
| Taxes, remuneration and social security | 45 | €6,612 | €1,612 | -€5,001 | -75.6% |
| Taxes | 450/3 | €6,612 | €1,612 | -€5,001 | -75.6% |
| Non-recurring operating income | 76A | - | €29,884 | +€29,884 | |
| Remuneration, social security and pensions | 62 | €94 | €4 | -€90 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,518 | €7,535 | +€17 | +0.2% |
| Other operating charges | 640/8 | €1,157 | €62 | -€1,095 | -94.6% |
| Non-recurring operating charges | 66A | €15,065 | - | -€15,065 | |
| Gross operating margin | 9900 | -€18,689 | €8,955 | +€27,645 | |
| Operating profit (loss) | 9901 | -€42,524 | €1,354 | +€43,878 | |
| Financial income | 75/76B | €2,410 | €2,964 | +€554 | +23.0% |
| Recurring financial income | 75 | €2,410 | €2,964 | +€554 | +23.0% |
| Financial charges | 65/66B | €8,658 | €11,621 | +€2,963 | +34.2% |
| Recurring financial charges | 65 | €8,658 | €11,621 | +€2,963 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€48,771 | -€7,302 | +€41,469 | +85.0% |
| Profit (loss) for the period | 9904 | -€48,771 | -€7,302 | +€41,469 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,771 | -€7,302 | +€41,469 | +85.0% |
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 26 October 2026 via checked.be.