BBS International: 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 International
Largest movements
- Financial fixed assets +€125,000
up €125,000 (+6.8%), from €1.8m to €2.0m
- Receivables within one year +€38,766
up €38,766 (+79.8%), from €48,604 to €87,370
of which Other amounts receivable: +€43,766
- Debts after one year +€128,218
up €128,218 (+22.7%), from €564,000 to €692,218
- Current portion of long-term debt +€77,782
new in 2025: €77,782
- Profit (loss) carried forward -€40,519
new in 2025: -€40,519
- Reserves -€29,324
down €29,324 (-100%), from €29,324 to €0
- Other debts +€27,872
up €27,872 (+3.8%), from €730,154 to €758,026
- Financial charges +€47,307
up €47,307 (+277%), from €17,105 to €64,412
- Gross operating margin -€21,875
down €21,875, from €17,563 to -€4,312
- Other operating charges +€800
up €800 (+252%), from €318 to €1,118
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 | €1,887,478 | €2,051,705 | +€164,227 | +8.7% |
| Fixed assets | 21/28 | €1,837,500 | €1,962,500 | +€125,000 | +6.8% |
| Financial fixed assets | 28 | €1,837,500 | €1,962,500 | +€125,000 | +6.8% |
| Current assets | 29/58 | €49,978 | €89,205 | +€39,227 | +78.5% |
| Amounts receivable within one year | 40/41 | €48,604 | €87,370 | +€38,766 | +79.8% |
| Trade receivables | 40 | €48,560 | €43,560 | -€5,000 | -10.3% |
| Other amounts receivable | 41 | €44 | €43,810 | +€43,766 | +99,310% |
| Cash at bank and in hand | 54/58 | €1,374 | €1,835 | +€461 | +33.6% |
| Total equity and liabilities | 10/49 | €1,887,478 | €2,051,705 | +€164,227 | +8.7% |
| Equity | 10/15 | €593,324 | €523,481 | -€69,843 | -11.8% |
| Contributions | 10/11 | €564,000 | €564,000 | = | 0.0% |
| Reserves | 13 | €29,324 | €0 | -€29,324 | -100% |
| Distributable reserves | 133 | €29,324 | €0 | -€29,324 | -100% |
| Profit (loss) carried forward | 14 | - | -€40,519 | -€40,519 | |
| Amounts payable | 17/49 | €1,294,154 | €1,528,224 | +€234,069 | +18.1% |
| Amounts payable after more than one year | 17 | €564,000 | €692,218 | +€128,218 | +22.7% |
| Financial debts | 170/4 | €564,000 | €692,218 | +€128,218 | +22.7% |
| Amounts payable within one year | 42/48 | €730,154 | €836,006 | +€105,851 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | - | €77,782 | +€77,782 | |
| Trade debts | 44 | - | €197 | +€197 | |
| Suppliers | 440/4 | - | €197 | +€197 | |
| Other amounts payable | 47/48 | €730,154 | €758,026 | +€27,872 | +3.8% |
| Other operating charges | 640/8 | €318 | €1,118 | +€800 | +252% |
| Gross operating margin | 9900 | €17,563 | -€4,312 | -€21,875 | |
| Operating profit (loss) | 9901 | €17,245 | -€5,431 | -€22,675 | |
| Financial charges | 65/66B | €17,105 | €64,412 | +€47,307 | +277% |
| Recurring financial charges | 65 | €17,105 | €64,412 | +€47,307 | +277% |
| Profit (loss) for the period before taxes | 9903 | €140 | -€69,843 | -€69,982 | |
| Profit (loss) for the period | 9904 | €140 | -€69,843 | -€69,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €140 | -€69,843 | -€69,982 |
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 28 October 2026 via checked.be.