BBS Management: 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 Management
Largest movements
- Cash -€39,325
down €39,325 (-53.1%), from €74,094 to €34,769
mainly Contributions, distributions and other (-€222,407) and Other debts (-€54,782)
- Tangible fixed assets -€15,703
down €15,703 (-8.5%), from €184,767 to €169,064
of which Furniture and vehicles: -€8,742
- Other debts -€54,782
down €54,782 (-22.3%), from €245,842 to €191,061
- Gross operating margin -€30,246
down €30,246 (-8.8%), from €342,863 to €312,617
- Taxes -€7,435
down €7,435 (-9.6%), from €77,295 to €69,860
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 | €290,802 | €234,685 | -€56,118 | -19.3% |
| Fixed assets | 21/28 | €185,487 | €169,534 | -€15,953 | -8.6% |
| Tangible fixed assets | 22/27 | €184,767 | €169,064 | -€15,703 | -8.5% |
| Land and buildings | 22 | €141,794 | €136,934 | -€4,860 | -3.4% |
| Plant, machinery and equipment | 23 | €16,517 | €11,090 | -€5,426 | -32.9% |
| Furniture and vehicles | 24 | €26,456 | €17,714 | -€8,742 | -33.0% |
| Other tangible fixed assets | 26 | - | €3,325 | +€3,325 | |
| Financial fixed assets | 28 | €720 | €470 | -€250 | -34.7% |
| Current assets | 29/58 | €105,316 | €65,151 | -€40,165 | -38.1% |
| Amounts receivable within one year | 40/41 | €30,790 | €29,882 | -€908 | -2.9% |
| Trade receivables | 40 | €23,375 | €29,757 | +€6,382 | +27.3% |
| Other amounts receivable | 41 | €7,415 | €125 | -€7,290 | -98.3% |
| Cash at bank and in hand | 54/58 | €74,094 | €34,769 | -€39,325 | -53.1% |
| Deferred charges and accrued income | 490/1 | €431 | €499 | +€68 | +15.8% |
| Total equity and liabilities | 10/49 | €290,802 | €234,685 | -€56,118 | -19.3% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €270,342 | €214,225 | -€56,118 | -20.8% |
| Amounts payable within one year | 42/48 | €270,136 | €214,018 | -€56,118 | -20.8% |
| Trade debts | 44 | €625 | €10 | -€615 | -98.4% |
| Suppliers | 440/4 | €625 | €10 | -€615 | -98.4% |
| Taxes, remuneration and social security | 45 | €23,668 | €22,947 | -€721 | -3.0% |
| Taxes | 450/3 | €23,668 | €22,947 | -€721 | -3.0% |
| Other amounts payable | 47/48 | €245,842 | €191,061 | -€54,782 | -22.3% |
| Accrued charges and deferred income | 492/3 | €207 | €207 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,021 | €19,164 | +€143 | +0.8% |
| Other operating charges | 640/8 | €920 | €993 | +€74 | +8.0% |
| Gross operating margin | 9900 | €342,863 | €312,617 | -€30,246 | -8.8% |
| Operating profit (loss) | 9901 | €322,923 | €292,460 | -€30,463 | -9.4% |
| Financial charges | 65/66B | €117 | €193 | +€76 | +64.8% |
| Recurring financial charges | 65 | €117 | €193 | +€76 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €322,806 | €292,267 | -€30,539 | -9.5% |
| Income taxes | 67/77 | €77,295 | €69,860 | -€7,435 | -9.6% |
| Profit (loss) for the period | 9904 | €245,511 | €222,407 | -€23,103 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €245,511 | €222,407 | -€23,103 | -9.4% |
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 10 October 2026 via checked.be.