BBS Projects: 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 Projects
Largest movements
- Cash +€31,769
up €31,769 (+31.4%), from €101,148 to €132,917
mainly Net result for the year (+€61,297) and Depreciation (+€6,275)
- Current investments +€21,328
up €21,328 (+41.2%), from €51,750 to €73,078
- Receivables within one year +€4,601
up €4,601 (+21.6%), from €21,301 to €25,902
of which Other amounts receivable: +€3,517
- Tangible fixed assets +€4,450
up €4,450 (+50.3%), from €8,852 to €13,301
of which Furniture and vehicles: +€4,195
- Reserves +€61,297
up €61,297 (+33.5%), from €183,021 to €244,318
- Financial income +€14,946
up €14,946 (+2862.4%), from €522 to €15,468
- Gross operating margin -€13,994
down €13,994 (-15.9%), from €88,257 to €74,263
- Taxes -€4,615
down €4,615 (-18.7%), from €24,735 to €20,120
- Depreciation +€903
up €903 (+16.8%), from €5,373 to €6,275
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 | €209,463 | €272,525 | +€63,062 | +30.1% |
| Fixed assets | 21/28 | €33,852 | €38,301 | +€4,450 | +13.1% |
| Tangible fixed assets | 22/27 | €8,852 | €13,301 | +€4,450 | +50.3% |
| Plant, machinery and equipment | 23 | €2,770 | €3,024 | +€254 | +9.2% |
| Furniture and vehicles | 24 | €6,081 | €10,277 | +€4,195 | +69.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €175,612 | €234,224 | +€58,612 | +33.4% |
| Amounts receivable within one year | 40/41 | €21,301 | €25,902 | +€4,601 | +21.6% |
| Trade receivables | 40 | €18,667 | €19,752 | +€1,085 | +5.8% |
| Other amounts receivable | 41 | €2,633 | €6,150 | +€3,517 | +133.5% |
| Current investments | 50/53 | €51,750 | €73,078 | +€21,328 | +41.2% |
| Cash at bank and in hand | 54/58 | €101,148 | €132,917 | +€31,769 | +31.4% |
| Deferred charges and accrued income | 490/1 | €1,413 | €2,327 | +€914 | +64.7% |
| Total equity and liabilities | 10/49 | €209,463 | €272,525 | +€63,062 | +30.1% |
| Equity | 10/15 | €187,021 | €248,318 | +€61,297 | +32.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €183,021 | €244,318 | +€61,297 | +33.5% |
| Distributable reserves | 133 | €183,021 | €244,318 | +€61,297 | +33.5% |
| Amounts payable | 17/49 | €22,443 | €24,207 | +€1,765 | +7.9% |
| Amounts payable within one year | 42/48 | €22,049 | €23,783 | +€1,734 | +7.9% |
| Trade debts | 44 | €619 | €1,515 | +€897 | +145.0% |
| Suppliers | 440/4 | €619 | €1,515 | +€897 | +145.0% |
| Taxes, remuneration and social security | 45 | €21,205 | €21,071 | -€133 | -0.6% |
| Taxes | 450/3 | €21,205 | €21,071 | -€133 | -0.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €226 | €1,196 | +€971 | +430.2% |
| Accrued charges and deferred income | 492/3 | €394 | €425 | +€31 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,373 | €6,275 | +€903 | +16.8% |
| Other operating charges | 640/8 | €1,429 | €1,732 | +€303 | +21.2% |
| Gross operating margin | 9900 | €88,257 | €74,263 | -€13,994 | -15.9% |
| Operating profit (loss) | 9901 | €81,455 | €66,256 | -€15,200 | -18.7% |
| Financial income | 75/76B | €522 | €15,468 | +€14,946 | +2862.4% |
| Recurring financial income | 75 | €522 | €15,468 | +€14,946 | +2862.4% |
| Financial charges | 65/66B | €359 | €307 | -€52 | -14.6% |
| Recurring financial charges | 65 | €359 | €307 | -€52 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €81,618 | €81,417 | -€201 | -0.2% |
| Income taxes | 67/77 | €24,735 | €20,120 | -€4,615 | -18.7% |
| Profit (loss) for the period | 9904 | €56,883 | €61,297 | +€4,414 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,883 | €61,297 | +€4,414 | +7.8% |
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.