BBC RECRUITMENT & SELECTION: 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.
BBC RECRUITMENT & SELECTION
Largest movements
- Receivables within one year +€6,374
up €6,374 (+33.2%), from €19,204 to €25,578
of which Other amounts receivable: +€8,019
- Deferred charges and accrued income -€2,115
down €2,115 (-22.0%), from €9,594 to €7,479
- Cash -€1,032
down €1,032 (-16.6%), from €6,211 to €5,179
mainly Receivables within one year (-€6,374)
- Trade debts +€1,734
up €1,734 (+21.2%), from €8,176 to €9,909
- Tax, wage and social debts +€864
up €864 (+9.6%), from €8,983 to €9,848
- Gross operating margin -€5,625
down €5,625 (-30.9%), from €18,215 to €12,590
- Other operating charges +€2,318
up €2,318 (+219.3%), from €1,057 to €3,375
- Taxes +€1,544
up €1,544 (+51.6%), from €2,995 to €4,539
- Financial charges -€915
down €915 (-16.3%), from €5,610 to €4,695
- Depreciation -€585
down €585 (-65.3%), from €895 to €311
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 | €36,961 | €39,878 | +€2,917 | +7.9% |
| Fixed assets | 21/28 | €1,952 | €1,641 | -€311 | -15.9% |
| Tangible fixed assets | 22/27 | €1,952 | €1,641 | -€311 | -15.9% |
| Furniture and vehicles | 24 | €1,952 | €1,641 | -€311 | -15.9% |
| Current assets | 29/58 | €35,009 | €38,237 | +€3,228 | +9.2% |
| Amounts receivable within one year | 40/41 | €19,204 | €25,578 | +€6,374 | +33.2% |
| Trade receivables | 40 | €11,344 | €9,699 | -€1,645 | -14.5% |
| Other amounts receivable | 41 | €7,860 | €15,879 | +€8,019 | +102.0% |
| Cash at bank and in hand | 54/58 | €6,211 | €5,179 | -€1,032 | -16.6% |
| Deferred charges and accrued income | 490/1 | €9,594 | €7,479 | -€2,115 | -22.0% |
| Total equity and liabilities | 10/49 | €36,961 | €39,878 | +€2,917 | +7.9% |
| Equity | 10/15 | €19,802 | €20,120 | +€319 | +1.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,802 | €19,120 | +€319 | +1.7% |
| Distributable reserves | 133 | €18,802 | €19,120 | +€319 | +1.7% |
| Amounts payable | 17/49 | €17,159 | €19,757 | +€2,598 | +15.1% |
| Amounts payable within one year | 42/48 | €17,159 | €19,757 | +€2,598 | +15.1% |
| Trade debts | 44 | €8,176 | €9,909 | +€1,734 | +21.2% |
| Suppliers | 440/4 | €8,176 | €9,909 | +€1,734 | +21.2% |
| Taxes, remuneration and social security | 45 | €8,983 | €9,848 | +€864 | +9.6% |
| Taxes | 450/3 | €8,983 | €9,848 | +€864 | +9.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €311 | -€585 | -65.3% |
| Other operating charges | 640/8 | €1,057 | €3,375 | +€2,318 | +219.3% |
| Gross operating margin | 9900 | €18,215 | €12,590 | -€5,625 | -30.9% |
| Operating profit (loss) | 9901 | €16,262 | €8,905 | -€7,358 | -45.2% |
| Financial income | 75/76B | €225 | €648 | +€423 | +188.0% |
| Recurring financial income | 75 | €225 | €648 | +€423 | +188.0% |
| Financial charges | 65/66B | €5,610 | €4,695 | -€915 | -16.3% |
| Recurring financial charges | 65 | €5,610 | €4,695 | -€915 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €10,878 | €4,858 | -€6,020 | -55.3% |
| Income taxes | 67/77 | €2,995 | €4,539 | +€1,544 | +51.6% |
| Profit (loss) for the period | 9904 | €7,883 | €319 | -€7,564 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,883 | €319 | -€7,564 | -96.0% |
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 11 October 2026 via checked.be.