BBS: 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.
BBS
Largest movements
- Receivables within one year +€12,500
up €12,500 (+8.1%), from €154,704 to €167,204
of which Trade receivables: +€12,500
- Profit (loss) carried forward +€6,443
up €6,443 (+9.4%), from €68,247 to €74,690
- Provisions +€4,235
new in 2025: €4,235
- Gross operating margin +€9,092
up €9,092, from -€2,001 to €7,091
- Other operating charges -€219
down €219 (-34.8%), from €629 to €410
- Taxes +€193
new in 2025: €193
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 | €303,448 | €315,974 | +€12,526 | +4.1% |
| Fixed assets | 21/28 | €148,736 | €148,736 | = | 0.0% |
| Financial fixed assets | 28 | €148,736 | €148,736 | = | 0.0% |
| Current assets | 29/58 | €154,712 | €167,238 | +€12,526 | +8.1% |
| Amounts receivable within one year | 40/41 | €154,704 | €167,204 | +€12,500 | +8.1% |
| Trade receivables | 40 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 41 | €154,704 | €154,704 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | €34 | +€26 | +325.3% |
| Total equity and liabilities | 10/49 | €303,448 | €315,974 | +€12,526 | +4.1% |
| Equity | 10/15 | €88,698 | €95,141 | +€6,443 | +7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,247 | €74,690 | +€6,443 | +9.4% |
| Provisions and deferred taxes | 16 | - | €4,235 | +€4,235 | |
| Provisions for liabilities and charges | 160/5 | - | €4,235 | +€4,235 | |
| Other liabilities and charges | 164/5 | - | €4,235 | +€4,235 | |
| Amounts payable | 17/49 | €214,750 | €216,598 | +€1,847 | +0.9% |
| Amounts payable within one year | 42/48 | €214,750 | €216,598 | +€1,847 | +0.9% |
| Taxes, remuneration and social security | 45 | - | €193 | +€193 | |
| Taxes | 450/3 | - | €193 | +€193 | |
| Other amounts payable | 47/48 | €214,750 | €216,405 | +€1,655 | +0.8% |
| Other operating charges | 640/8 | €629 | €410 | -€219 | -34.8% |
| Gross operating margin | 9900 | -€2,001 | €7,091 | +€9,092 | |
| Operating profit (loss) | 9901 | -€2,630 | €6,681 | +€9,311 | |
| Financial charges | 65/66B | €52 | €45 | -€7 | -13.9% |
| Recurring financial charges | 65 | €52 | €45 | -€7 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,682 | €6,636 | +€9,318 | |
| Income taxes | 67/77 | - | €193 | +€193 | |
| Profit (loss) for the period | 9904 | -€2,682 | €6,443 | +€9,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,682 | €6,443 | +€9,125 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.