BBS Engineering: what changed
BBS Engineering
Largest movements
- Cash +€118,117
up €118,117 (+1,341%), from €8,810 to €126,927
mainly Current investments (+€100,104) and Tax, wage and social debts (+€68,241)
- Current investments -€100,104
no longer reported in 2025 (was €100,104)
- Receivables within one year +€92,066
up €92,066 (+72.3%), from €127,418 to €219,484
of which Trade receivables: +€89,778
- Tangible fixed assets +€39,146
up €39,146 (+79.8%), from €49,069 to €88,215
of which Plant, machinery and equipment: +€24,256
- Stocks and contracts +€19,153
up €19,153 (+19.2%), from €99,883 to €119,036
- Tax, wage and social debts +€68,241
up €68,241 (+341%), from €19,999 to €88,240
of which Taxes: +€48,546
- Reserves +€64,396
up €64,396 (+367%), from €17,547 to €81,942
- Trade debts +€32,162
up €32,162 (+30.4%), from €105,790 to €137,951
- Current portion of long-term debt +€10,280
up €10,280 (+85.9%), from €11,961 to €22,240
- Gross operating margin +€181,090
up €181,090 (+135%), from €134,507 to €315,597
- Staff costs +€113,985
up €113,985 (+138%), from €82,558 to €196,543
- Taxes +€11,797
up €11,797 (+168%), from €7,012 to €18,809
- Depreciation +€4,817
up €4,817 (+37.1%), from €12,982 to €17,799
- Financial charges +€4,047
up €4,047 (+30.3%), from €13,345 to €17,392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,459 | €565,221 | +€176,761 | +45.5% |
| Fixed assets | 21/28 | €51,919 | €95,515 | +€43,596 | +84.0% |
| Intangible fixed assets | 21 | - | €4,450 | +€4,450 | |
| Tangible fixed assets | 22/27 | €49,069 | €88,215 | +€39,146 | +79.8% |
| Plant, machinery and equipment | 23 | €2,063 | €26,318 | +€24,256 | +1,176% |
| Furniture and vehicles | 24 | €46,079 | €50,229 | +€4,150 | +9.0% |
| Other tangible fixed assets | 26 | €927 | €11,668 | +€10,741 | +1,158% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €336,540 | €469,706 | +€133,166 | +39.6% |
| Stocks and contracts in progress | 3 | €99,883 | €119,036 | +€19,153 | +19.2% |
| Stocks | 30/36 | €99,883 | €119,036 | +€19,153 | +19.2% |
| Amounts receivable within one year | 40/41 | €127,418 | €219,484 | +€92,066 | +72.3% |
| Trade receivables | 40 | €123,906 | €213,684 | +€89,778 | +72.5% |
| Other amounts receivable | 41 | €3,512 | €5,800 | +€2,287 | +65.1% |
| Current investments | 50/53 | €100,104 | - | -€100,104 | |
| Cash at bank and in hand | 54/58 | €8,810 | €126,927 | +€118,117 | +1,341% |
| Deferred charges and accrued income | 490/1 | €325 | €4,259 | +€3,935 | +1,212% |
| Total equity and liabilities | 10/49 | €388,459 | €565,221 | +€176,761 | +45.5% |
| Equity | 10/15 | €20,047 | €84,442 | +€64,396 | +321% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,547 | €81,942 | +€64,396 | +367% |
| Distributable reserves | 133 | €17,547 | €81,942 | +€64,396 | +367% |
| Amounts payable | 17/49 | €368,413 | €480,779 | +€112,366 | +30.5% |
| Amounts payable after more than one year | 17 | €27,713 | €28,538 | +€825 | +3.0% |
| Financial debts | 170/4 | €27,713 | €28,538 | +€825 | +3.0% |
| Amounts payable within one year | 42/48 | €340,700 | €451,382 | +€110,682 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €11,961 | €22,240 | +€10,280 | +85.9% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €105,790 | €137,951 | +€32,162 | +30.4% |
| Suppliers | 440/4 | €105,790 | €137,951 | +€32,162 | +30.4% |
| Taxes, remuneration and social security | 45 | €19,999 | €88,240 | +€68,241 | +341% |
| Taxes | 450/3 | €8,805 | €57,351 | +€48,546 | +551% |
| Remuneration and social security | 454/9 | €11,194 | €30,889 | +€19,694 | +176% |
| Other amounts payable | 47/48 | €2,950 | €2,950 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €859 | +€859 | |
| Remuneration, social security and pensions | 62 | €82,558 | €196,543 | +€113,985 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,982 | €17,799 | +€4,817 | +37.1% |
| Other operating charges | 640/8 | €4,251 | €1,439 | -€2,812 | -66.2% |
| Gross operating margin | 9900 | €134,507 | €315,597 | +€181,090 | +135% |
| Operating profit (loss) | 9901 | €34,715 | €99,816 | +€65,101 | +188% |
| Financial income | 75/76B | €3,188 | €780 | -€2,408 | -75.5% |
| Recurring financial income | 75 | €3,188 | €780 | -€2,408 | -75.5% |
| Financial charges | 65/66B | €13,345 | €17,392 | +€4,047 | +30.3% |
| Recurring financial charges | 65 | €13,345 | €17,392 | +€4,047 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €24,558 | €83,205 | +€58,646 | +239% |
| Income taxes | 67/77 | €7,012 | €18,809 | +€11,797 | +168% |
| Profit (loss) for the period | 9904 | €17,547 | €64,396 | +€46,849 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €17,547 | €64,396 | +€46,849 | +267% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.