BBS Beheer: 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.
BBS Beheer
Largest movements
- Tangible fixed assets -€35,536
down €35,536 (-3.8%), from €931,352 to €895,816
of which Land and buildings: -€33,856
- Receivables within one year +€19,089
up €19,089 (+47.9%), from €39,881 to €58,970
of which Trade receivables: +€12,100
- Debts after one year -€92,743
down €92,743 (-14.2%), from €652,424 to €559,681
- Other debts +€41,472
up €41,472 (+11.3%), from €367,542 to €409,014
- Trade debts +€24,958
up €24,958 (+97.8%), from €25,506 to €50,464
- Financial charges -€22,444
down €22,444 (-68.9%), from €32,577 to €10,133
- Gross operating margin -€6,599
down €6,599 (-8.1%), from €81,399 to €74,800
- Taxes +€4,326
up €4,326 (+286.9%), from €1,508 to €5,835
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 | €1,486,333 | €1,467,608 | -€18,725 | -1.3% |
| Fixed assets | 21/28 | €1,431,487 | €1,395,951 | -€35,536 | -2.5% |
| Tangible fixed assets | 22/27 | €931,352 | €895,816 | -€35,536 | -3.8% |
| Land and buildings | 22 | €923,989 | €890,133 | -€33,856 | -3.7% |
| Furniture and vehicles | 24 | €7,363 | €5,684 | -€1,680 | -22.8% |
| Financial fixed assets | 28 | €500,135 | €500,135 | = | 0.0% |
| Current assets | 29/58 | €54,846 | €71,657 | +€16,811 | +30.7% |
| Amounts receivable within one year | 40/41 | €39,881 | €58,970 | +€19,089 | +47.9% |
| Trade receivables | 40 | €36,300 | €48,400 | +€12,100 | +33.3% |
| Other amounts receivable | 41 | €3,581 | €10,570 | +€6,989 | +195.2% |
| Cash at bank and in hand | 54/58 | €8,099 | €5,517 | -€2,583 | -31.9% |
| Deferred charges and accrued income | 490/1 | €6,866 | €7,170 | +€304 | +4.4% |
| Total equity and liabilities | 10/49 | €1,486,333 | €1,467,608 | -€18,725 | -1.3% |
| Equity | 10/15 | €358,480 | €369,142 | +€10,663 | +3.0% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €321,432 | €331,942 | +€10,511 | +3.3% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,201 | €5,201 | = | 0.0% |
| Distributable reserves | 133 | €312,510 | €323,021 | +€10,511 | +3.4% |
| Profit (loss) carried forward | 14 | -€152 | - | +€152 | |
| Amounts payable | 17/49 | €1,127,853 | €1,098,466 | -€29,387 | -2.6% |
| Amounts payable after more than one year | 17 | €652,424 | €559,681 | -€92,743 | -14.2% |
| Financial debts | 170/4 | €652,424 | €559,681 | -€92,743 | -14.2% |
| Amounts payable within one year | 42/48 | €475,429 | €538,785 | +€63,356 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €64,213 | €65,019 | +€806 | +1.3% |
| Financial debts | 43 | €1,714 | €1,706 | -€8 | -0.5% |
| Credit institutions | 430/8 | €1,714 | €1,706 | -€8 | -0.5% |
| Trade debts | 44 | €25,506 | €50,464 | +€24,958 | +97.8% |
| Suppliers | 440/4 | €25,506 | €50,464 | +€24,958 | +97.8% |
| Taxes, remuneration and social security | 45 | €16,453 | €12,582 | -€3,871 | -23.5% |
| Taxes | 450/3 | €16,453 | €9,582 | -€6,871 | -41.8% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €367,542 | €409,014 | +€41,472 | +11.3% |
| Remuneration, social security and pensions | 62 | €203 | - | -€203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,259 | €36,352 | +€93 | +0.3% |
| Other operating charges | 640/8 | €11,004 | €11,817 | +€813 | +7.4% |
| Gross operating margin | 9900 | €81,399 | €74,800 | -€6,599 | -8.1% |
| Operating profit (loss) | 9901 | €33,933 | €26,630 | -€7,303 | -21.5% |
| Financial charges | 65/66B | €32,577 | €10,133 | -€22,444 | -68.9% |
| Recurring financial charges | 65 | €32,577 | €10,133 | -€22,444 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €1,356 | €16,497 | +€15,141 | +1116.3% |
| Income taxes | 67/77 | €1,508 | €5,835 | +€4,326 | +286.9% |
| Profit (loss) for the period | 9904 | -€152 | €10,663 | +€10,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€152 | €10,663 | +€10,814 |
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 12 October 2026 via checked.be.