BBS SERVICES: 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 SERVICES
Largest movements
- Current investments +€758,707
up €758,707 (+20.1%), from €3.8m to €4.5m
- Cash +€686,794
up €686,794 (+44.1%), from €1.6m to €2.2m
mainly Net result for the year (+€2.0m) and Depreciation (+€14,997)
- Receivables after one year +€250,000
up €250,000 (+100%), from €250,000 to €500,000
- Reserves +€1.2m
up €1.2m (+31.7%), from €3.8m to €5.0m
of which Distributable reserves: +€1.2m
- Profit (loss) carried forward +€490,018
up €490,018 (+19.1%), from €2.6m to €3.1m
- Gross operating margin +€427,053
up €427,053 (+220%), from €193,798 to €620,851
- Financial income +€412,937
up €412,937 (+31.5%), from €1.3m to €1.7m
- Taxes +€159,093
up €159,093 (+102%), from €155,286 to €314,379
- Financial charges +€19,441
up €19,441 (+531%), from €3,661 to €23,102
- Other operating charges -€6,537
down €6,537 (-74.5%), from €8,774 to €2,237
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 | €8,747,868 | €10,457,653 | +€1.7m | +19.5% |
| Fixed assets | 21/28 | €3,096,778 | €3,109,371 | +€12,593 | +0.4% |
| Tangible fixed assets | 22/27 | €110,578 | €123,171 | +€12,593 | +11.4% |
| Land and buildings | 22 | €48,352 | €47,443 | -€909 | -1.9% |
| Plant, machinery and equipment | 23 | €2,495 | €1,936 | -€559 | -22.4% |
| Furniture and vehicles | 24 | €53,599 | €68,927 | +€15,328 | +28.6% |
| Other tangible fixed assets | 26 | €6,132 | €4,866 | -€1,267 | -20.7% |
| Financial fixed assets | 28 | €2,986,200 | €2,986,200 | = | 0.0% |
| Current assets | 29/58 | €5,651,090 | €7,348,283 | +€1.7m | +30.0% |
| Amounts receivable after more than one year | 29 | €250,000 | €500,000 | +€250,000 | +100% |
| Other amounts receivable | 291 | €250,000 | €500,000 | +€250,000 | +100% |
| Amounts receivable within one year | 40/41 | €50,270 | €49,958 | -€312 | -0.6% |
| Trade receivables | 40 | €49,745 | €45,492 | -€4,253 | -8.5% |
| Other amounts receivable | 41 | €525 | €4,466 | +€3,941 | +750% |
| Current investments | 50/53 | €3,767,949 | €4,526,656 | +€758,707 | +20.1% |
| Cash at bank and in hand | 54/58 | €1,559,020 | €2,245,815 | +€686,794 | +44.1% |
| Deferred charges and accrued income | 490/1 | €23,851 | €25,854 | +€2,004 | +8.4% |
| Total equity and liabilities | 10/49 | €8,747,868 | €10,457,653 | +€1.7m | +19.5% |
| Equity | 10/15 | €8,492,272 | €10,182,290 | +€1.7m | +19.9% |
| Contributions | 10/11 | €2,140,000 | €2,140,000 | = | 0.0% |
| Reserves | 13 | €3,789,340 | €4,989,340 | +€1.2m | +31.7% |
| Tax-exempt reserves | 132 | €2,390 | €2,390 | = | 0.0% |
| Distributable reserves | 133 | €3,786,949 | €4,986,949 | +€1.2m | +31.7% |
| Profit (loss) carried forward | 14 | €2,562,932 | €3,052,950 | +€490,018 | +19.1% |
| Amounts payable | 17/49 | €255,596 | €275,363 | +€19,767 | +7.7% |
| Amounts payable within one year | 42/48 | €255,596 | €275,363 | +€19,767 | +7.7% |
| Trade debts | 44 | €36,445 | €42,609 | +€6,165 | +16.9% |
| Suppliers | 440/4 | €36,445 | €42,609 | +€6,165 | +16.9% |
| Advances received on contracts in progress | 46 | €11,737 | - | -€11,737 | |
| Taxes, remuneration and social security | 45 | €181,728 | €193,371 | +€11,643 | +6.4% |
| Taxes | 450/3 | €181,728 | €193,371 | +€11,643 | +6.4% |
| Other amounts payable | 47/48 | €25,687 | €39,384 | +€13,697 | +53.3% |
| Non-recurring operating income | 76A | €62,832 | - | -€62,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,899 | €14,997 | +€98 | +0.7% |
| Other operating charges | 640/8 | €8,774 | €2,237 | -€6,537 | -74.5% |
| Gross operating margin | 9900 | €193,798 | €620,851 | +€427,053 | +220% |
| Operating profit (loss) | 9901 | €170,125 | €603,617 | +€433,492 | +255% |
| Financial income | 75/76B | €1,310,945 | €1,723,882 | +€412,937 | +31.5% |
| Recurring financial income | 75 | €1,310,945 | €1,723,882 | +€412,937 | +31.5% |
| Financial charges | 65/66B | €3,661 | €23,102 | +€19,441 | +531% |
| Recurring financial charges | 65 | €3,661 | €23,102 | +€19,441 | +531% |
| Profit (loss) for the period before taxes | 9903 | €1,477,409 | €2,304,398 | +€826,988 | +56.0% |
| Income taxes | 67/77 | €155,286 | €314,379 | +€159,093 | +102% |
| Profit (loss) for the period | 9904 | €1,322,123 | €1,990,018 | +€667,895 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,322,123 | €1,990,018 | +€667,895 | +50.5% |
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 14 October 2026 via checked.be.