BBS CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€43,974
down €43,974 (-36.8%), from €119,398 to €75,424
of which Trade receivables: -€42,361
- Tangible fixed assets -€8,404
down €8,404 (-9.0%), from €93,097 to €84,692
of which Land and buildings: -€7,734
- Short-term financial debts -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Profit (loss) carried forward -€10,927
down €10,927 (-29.4%), from €37,182 to €26,255
- Trade debts -€10,321
down €10,321 (-16.5%), from €62,594 to €52,273
- Tax, wage and social debts -€7,037
down €7,037 (-71.3%), from €9,874 to €2,837
of which Taxes: -€6,267
- Staff costs -€21,406
down €21,406 (-47.3%), from €45,251 to €23,846
- Gross operating margin -€8,923
down €8,923 (-19.7%), from €45,201 to €36,278
- Write-downs +€8,172
new in 2025: €8,172
- Depreciation -€7,080
down €7,080 (-44.9%), from €15,751 to €8,671
- Financial charges -€4,490
down €4,490 (-49.3%), from €9,109 to €4,619
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 | €213,963 | €161,567 | -€52,396 | -24.5% |
| Fixed assets | 21/28 | €93,364 | €84,692 | -€8,671 | -9.3% |
| Intangible fixed assets | 21 | €267 | €0 | -€267 | -100% |
| Tangible fixed assets | 22/27 | €93,097 | €84,692 | -€8,404 | -9.0% |
| Land and buildings | 22 | €91,830 | €84,096 | -€7,734 | -8.4% |
| Furniture and vehicles | 24 | €1,267 | €597 | -€670 | -52.9% |
| Current assets | 29/58 | €120,599 | €76,875 | -€43,724 | -36.3% |
| Amounts receivable within one year | 40/41 | €119,398 | €75,424 | -€43,974 | -36.8% |
| Trade receivables | 40 | €112,366 | €70,005 | -€42,361 | -37.7% |
| Other amounts receivable | 41 | €7,032 | €5,419 | -€1,613 | -22.9% |
| Cash at bank and in hand | 54/58 | €662 | €1,250 | +€588 | +88.8% |
| Deferred charges and accrued income | 490/1 | €539 | €201 | -€338 | -62.7% |
| Total equity and liabilities | 10/49 | €213,963 | €161,567 | -€52,396 | -24.5% |
| Equity | 10/15 | €83,892 | €72,965 | -€10,927 | -13.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | - | -€20,460 | |
| Issued capital | 100 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €26,250 | €26,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,250 | €26,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,182 | €26,255 | -€10,927 | -29.4% |
| Amounts payable | 17/49 | €130,070 | €88,602 | -€41,469 | -31.9% |
| Amounts payable within one year | 42/48 | €130,070 | €88,602 | -€41,469 | -31.9% |
| Financial debts | 43 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Other loans | 439 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Trade debts | 44 | €62,594 | €52,273 | -€10,321 | -16.5% |
| Suppliers | 440/4 | €62,594 | €52,273 | -€10,321 | -16.5% |
| Taxes, remuneration and social security | 45 | €9,874 | €2,837 | -€7,037 | -71.3% |
| Taxes | 450/3 | €6,267 | €0 | -€6,267 | -100% |
| Remuneration and social security | 454/9 | €3,607 | €2,837 | -€770 | -21.3% |
| Other amounts payable | 47/48 | €7,602 | €8,492 | +€890 | +11.7% |
| Remuneration, social security and pensions | 62 | €45,251 | €23,846 | -€21,406 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,751 | €8,671 | -€7,080 | -44.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,172 | +€8,172 | |
| Other operating charges | 640/8 | €2,032 | €2,071 | +€39 | +1.9% |
| Non-recurring operating charges | 66A | €147 | €400 | +€253 | +172% |
| Gross operating margin | 9900 | €45,201 | €36,278 | -€8,923 | -19.7% |
| Operating profit (loss) | 9901 | -€17,981 | -€6,882 | +€11,099 | +61.7% |
| Financial income | 75/76B | €1,647 | €574 | -€1,073 | -65.2% |
| Recurring financial income | 75 | €1,647 | €574 | -€1,073 | -65.2% |
| Financial charges | 65/66B | €9,109 | €4,619 | -€4,490 | -49.3% |
| Recurring financial charges | 65 | €9,109 | €4,619 | -€4,490 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,443 | -€10,927 | +€14,516 | +57.1% |
| Profit (loss) for the period | 9904 | -€25,443 | -€10,927 | +€14,516 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,443 | -€10,927 | +€14,516 | +57.1% |
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 22 October 2026 via checked.be.