BBS SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Tangible fixed assets -€42,098
down €42,098 (-5.7%), from €734,612 to €692,514
of which Land and buildings: -€39,455
- Receivables within one year -€32,422
down €32,422 (-19.7%), from €164,218 to €131,796
of which Trade receivables: -€40,402
- Debts after one year -€39,465
down €39,465 (-8.4%), from €472,025 to €432,560
- Trade debts -€28,320
down €28,320 (-88.3%), from €32,058 to €3,738
- Reserves -€18,681
down €18,681 (-8.1%), from €229,681 to €211,000
of which Tax-exempt reserves: -€18,681
- Profit (loss) carried forward +€15,197
up €15,197 (+52.5%), from €28,972 to €44,168
- Provisions -€9,619
down €9,619 (-11.1%), from €86,415 to €76,795
- Depreciation -€9,062
down €9,062 (-17.7%), from €51,160 to €42,098
- Gross operating margin -€4,473
down €4,473 (-10.5%), from €42,723 to €38,249
- Other operating charges +€1,219
up €1,219 (+42.4%), from €2,875 to €4,094
- Financial income +€989
up €989 (+21.2%), from €4,674 to €5,663
- Financial charges -€726
down €726 (-6.3%), from €11,550 to €10,824
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,301 | €831,647 | -€76,655 | -8.4% |
| Fixed assets | 21/28 | €734,612 | €692,514 | -€42,098 | -5.7% |
| Tangible fixed assets | 22/27 | €734,612 | €692,514 | -€42,098 | -5.7% |
| Land and buildings | 22 | €728,262 | €688,807 | -€39,455 | -5.4% |
| Plant, machinery and equipment | 23 | €2,922 | €1,790 | -€1,132 | -38.7% |
| Furniture and vehicles | 24 | €3,428 | €1,917 | -€1,511 | -44.1% |
| Current assets | 29/58 | €173,689 | €139,132 | -€34,557 | -19.9% |
| Amounts receivable within one year | 40/41 | €164,218 | €131,796 | -€32,422 | -19.7% |
| Trade receivables | 40 | €70,768 | €30,367 | -€40,402 | -57.1% |
| Other amounts receivable | 41 | €93,450 | €101,429 | +€7,979 | +8.5% |
| Cash at bank and in hand | 54/58 | €9,471 | €7,337 | -€2,134 | -22.5% |
| Total equity and liabilities | 10/49 | €908,301 | €831,647 | -€76,655 | -8.4% |
| Equity | 10/15 | €277,245 | €273,761 | -€3,484 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €229,681 | €211,000 | -€18,681 | -8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €167,821 | €149,140 | -€18,681 | -11.1% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,972 | €44,168 | +€15,197 | +52.5% |
| Provisions and deferred taxes | 16 | €86,415 | €76,795 | -€9,619 | -11.1% |
| Deferred taxes | 168 | €86,415 | €76,795 | -€9,619 | -11.1% |
| Amounts payable | 17/49 | €544,642 | €481,091 | -€63,551 | -11.7% |
| Amounts payable after more than one year | 17 | €472,025 | €432,560 | -€39,465 | -8.4% |
| Financial debts | 170/4 | €472,025 | €432,560 | -€39,465 | -8.4% |
| Amounts payable within one year | 42/48 | €72,617 | €48,530 | -€24,086 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €38,677 | €39,465 | +€788 | +2.0% |
| Trade debts | 44 | €32,058 | €3,738 | -€28,320 | -88.3% |
| Suppliers | 440/4 | €32,058 | €3,738 | -€28,320 | -88.3% |
| Taxes, remuneration and social security | 45 | €1,882 | €5,327 | +€3,446 | +183.1% |
| Taxes | 450/3 | €1,882 | €2,402 | +€521 | +27.7% |
| Remuneration and social security | 454/9 | - | €2,925 | +€2,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,160 | €42,098 | -€9,062 | -17.7% |
| Other operating charges | 640/8 | €2,875 | €4,094 | +€1,219 | +42.4% |
| Gross operating margin | 9900 | €42,723 | €38,249 | -€4,473 | -10.5% |
| Operating profit (loss) | 9901 | -€11,313 | -€7,943 | +€3,370 | +29.8% |
| Financial income | 75/76B | €4,674 | €5,663 | +€989 | +21.2% |
| Recurring financial income | 75 | €4,674 | €5,663 | +€989 | +21.2% |
| Financial charges | 65/66B | €11,550 | €10,824 | -€726 | -6.3% |
| Recurring financial charges | 65 | €11,550 | €10,824 | -€726 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,189 | -€13,104 | +€5,085 | +28.0% |
| Transfer from deferred taxes | 780 | €9,619 | €9,619 | = | 0.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€8,569 | -€3,484 | +€5,085 | +59.3% |
| Transfer from tax-exempt reserves | 789 | €18,681 | €18,681 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,112 | €15,197 | +€5,085 | +50.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.