BBK SYSTEMS: 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.
BBK SYSTEMS
Largest movements
- Cash +€89,595
up €89,595 (+541%), from €16,561 to €106,156
mainly Trade debts (+€135,324) and Net result for the year (+€31,191)
- Stocks and contracts +€35,815
new in 2025: €35,815
- Receivables within one year +€31,046
up €31,046 (+25.4%), from €122,450 to €153,496
of which Trade receivables: +€48,664
- Tangible fixed assets +€4,681
up €4,681 (+10.7%), from €43,876 to €48,557
of which Furniture and vehicles: +€7,951
- Trade debts +€135,324
up €135,324 (+500%), from €27,080 to €162,405
- Reserves +€31,191
up €31,191 (+37.4%), from €83,424 to €114,616
- Tax, wage and social debts -€15,485
down €15,485 (-56.5%), from €27,412 to €11,927
of which Remuneration and social security: -€8,945
- Debts after one year +€6,065
up €6,065 (+33.8%), from €17,953 to €24,018
- Current portion of long-term debt +€4,070
up €4,070 (+29.3%), from €13,886 to €17,956
- Gross operating margin +€96,834
up €96,834 (+200%), from €48,399 to €145,233
- Write-downs +€59,435
new in 2025: €59,435
- Other operating charges +€17,442
up €17,442 (+1,372%), from €1,271 to €18,713
- Taxes +€4,596
up €4,596 (+102%), from €4,515 to €9,111
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 | €183,103 | €344,024 | +€160,921 | +87.9% |
| Fixed assets | 21/28 | €43,876 | €48,557 | +€4,681 | +10.7% |
| Tangible fixed assets | 22/27 | €43,876 | €48,557 | +€4,681 | +10.7% |
| Plant, machinery and equipment | 23 | €4,046 | €777 | -€3,269 | -80.8% |
| Furniture and vehicles | 24 | €39,830 | €47,781 | +€7,951 | +20.0% |
| Current assets | 29/58 | €139,227 | €295,467 | +€156,240 | +112% |
| Stocks and contracts in progress | 3 | - | €35,815 | +€35,815 | |
| Stocks | 30/36 | - | €35,815 | +€35,815 | |
| Amounts receivable within one year | 40/41 | €122,450 | €153,496 | +€31,046 | +25.4% |
| Trade receivables | 40 | €69,636 | €118,299 | +€48,664 | +69.9% |
| Other amounts receivable | 41 | €52,814 | €35,196 | -€17,618 | -33.4% |
| Cash at bank and in hand | 54/58 | €16,561 | €106,156 | +€89,595 | +541% |
| Deferred charges and accrued income | 490/1 | €216 | - | -€216 | |
| Total equity and liabilities | 10/49 | €183,103 | €344,024 | +€160,921 | +87.9% |
| Equity | 10/15 | €95,924 | €127,116 | +€31,191 | +32.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €83,424 | €114,616 | +€31,191 | +37.4% |
| Distributable reserves | 133 | €83,424 | €114,616 | +€31,191 | +37.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €87,179 | €216,908 | +€129,730 | +149% |
| Amounts payable after more than one year | 17 | €17,953 | €24,018 | +€6,065 | +33.8% |
| Financial debts | 170/4 | €17,953 | €24,018 | +€6,065 | +33.8% |
| Amounts payable within one year | 42/48 | €69,226 | €192,890 | +€123,664 | +179% |
| Current portion of amounts payable after more than one year | 42 | €13,886 | €17,956 | +€4,070 | +29.3% |
| Trade debts | 44 | €27,080 | €162,405 | +€135,324 | +500% |
| Suppliers | 440/4 | €27,080 | €162,405 | +€135,324 | +500% |
| Taxes, remuneration and social security | 45 | €27,412 | €11,927 | -€15,485 | -56.5% |
| Taxes | 450/3 | €18,467 | €11,927 | -€6,540 | -35.4% |
| Remuneration and social security | 454/9 | €8,945 | - | -€8,945 | |
| Other amounts payable | 47/48 | €847 | €602 | -€245 | -28.9% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | €3,879 | €3,669 | -€210 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,234 | €21,267 | +€1,033 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €59,435 | +€59,435 | |
| Other operating charges | 640/8 | €1,271 | €18,713 | +€17,442 | +1,372% |
| Gross operating margin | 9900 | €48,399 | €145,233 | +€96,834 | +200% |
| Operating profit (loss) | 9901 | €23,015 | €42,149 | +€19,134 | +83.1% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €2,341 | €1,847 | -€494 | -21.1% |
| Recurring financial charges | 65 | €2,341 | €1,847 | -€494 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €20,688 | €40,302 | +€19,614 | +94.8% |
| Income taxes | 67/77 | €4,515 | €9,111 | +€4,596 | +102% |
| Profit (loss) for the period | 9904 | €16,173 | €31,191 | +€15,018 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,173 | €31,191 | +€15,018 | +92.9% |
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 14 October 2026 via checked.be.