BBAS: what changed
Two fiscal 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.
BBAS
Largest movements
- Receivables within one year +€134,069
up €134,069 (+439.6%), from €30,499 to €164,568
of which Trade receivables: +€134,989
- Cash +€45,090
up €45,090 (+276.7%), from €16,296 to €61,385
mainly Trade debts (+€106,730) and Net result for the year (+€84,269)
- Tangible fixed assets +€39,699
up €39,699 (+58.5%), from €67,892 to €107,591
of which Furniture and vehicles: +€39,066
- Intangible fixed assets -€7,500
down €7,500 (-10.5%), from €71,270 to €63,770
- Trade debts +€106,730
up €106,730 (+173.0%), from €61,682 to €168,412
- Profit (loss) carried forward +€84,269
up €84,269 (+150.7%), from €55,929 to €140,198
- Tax, wage and social debts +€19,333
up €19,333 (+50.4%), from €38,346 to €57,679
of which Taxes: +€12,102
- Purchases and services -€518,559
no longer reported in 2025 (was €518,559)
- Gross operating margin +€103,098
up €103,098 (+44.2%), from €233,027 to €336,125
- Staff costs +€28,768
up €28,768 (+18.3%), from €157,570 to €186,338
- Depreciation +€23,281
up €23,281 (+500.0%), from €4,656 to €27,937
- Taxes +€13,110
up €13,110 (+92.6%), from €14,156 to €27,266
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.
Cash bridge derived
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 | €185,957 | €397,315 | +€211,358 | +113.7% |
| Fixed assets | 21/28 | €139,163 | €171,361 | +€32,199 | +23.1% |
| Intangible fixed assets | 21 | €71,270 | €63,770 | -€7,500 | -10.5% |
| Tangible fixed assets | 22/27 | €67,892 | €107,591 | +€39,699 | +58.5% |
| Plant, machinery and equipment | 23 | €5,991 | €6,623 | +€632 | +10.6% |
| Furniture and vehicles | 24 | €61,901 | €100,967 | +€39,066 | +63.1% |
| Current assets | 29/58 | €46,795 | €225,954 | +€179,159 | +382.9% |
| Amounts receivable within one year | 40/41 | €30,499 | €164,568 | +€134,069 | +439.6% |
| Trade receivables | 40 | €22,369 | €157,358 | +€134,989 | +603.5% |
| Other amounts receivable | 41 | €8,130 | €7,210 | -€920 | -11.3% |
| Cash at bank and in hand | 54/58 | €16,296 | €61,385 | +€45,090 | +276.7% |
| Total equity and liabilities | 10/49 | €185,957 | €397,315 | +€211,358 | +113.7% |
| Equity | 10/15 | €70,929 | €155,198 | +€84,269 | +118.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,929 | €140,198 | +€84,269 | +150.7% |
| Amounts payable | 17/49 | €115,028 | €242,117 | +€127,088 | +110.5% |
| Amounts payable within one year | 42/48 | €100,028 | €227,117 | +€127,088 | +127.1% |
| Trade debts | 44 | €61,682 | €168,412 | +€106,730 | +173.0% |
| Suppliers | 440/4 | €61,682 | €168,412 | +€106,730 | +173.0% |
| Taxes, remuneration and social security | 45 | €38,346 | €57,679 | +€19,333 | +50.4% |
| Taxes | 450/3 | €23,406 | €35,508 | +€12,102 | +51.7% |
| Remuneration and social security | 454/9 | €14,940 | €22,171 | +€7,231 | +48.4% |
| Other amounts payable | 47/48 | - | €1,026 | +€1,026 | |
| Accrued charges and deferred income | 492/3 | €15,000 | €15,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €518,559 | - | -€518,559 | |
| Remuneration, social security and pensions | 62 | €157,570 | €186,338 | +€28,768 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,656 | €27,937 | +€23,281 | +500.0% |
| Other operating charges | 640/8 | €688 | €9,901 | +€9,213 | +1338.5% |
| Gross operating margin | 9900 | €233,027 | €336,125 | +€103,098 | +44.2% |
| Operating profit (loss) | 9901 | €70,113 | €111,949 | +€41,836 | +59.7% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €114 | €414 | +€301 | +264.5% |
| Recurring financial charges | 65 | €114 | €414 | +€301 | +264.5% |
| Profit (loss) for the period before taxes | 9903 | €70,085 | €111,535 | +€41,450 | +59.1% |
| Income taxes | 67/77 | €14,156 | €27,266 | +€13,110 | +92.6% |
| Profit (loss) for the period | 9904 | €55,929 | €84,269 | +€28,340 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,929 | €84,269 | +€28,340 | +50.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.