BBSB TECH: 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.
BBSB TECH
Largest movements
- Cash +€42,041
up €42,041 (+23.3%), from €180,122 to €222,163
mainly Net result for the year (+€50,551) and Depreciation (+€14,452)
- Tangible fixed assets -€13,437
down €13,437 (-47.4%), from €28,369 to €14,933
of which Furniture and vehicles: -€12,599
- Profit (loss) carried forward +€50,551
up €50,551 (+30.0%), from €168,336 to €218,887
- Debts after one year -€16,705
down €16,705 (-60.2%), from €27,769 to €11,064
- Tax, wage and social debts -€13,344
down €13,344 (-37.0%), from €36,082 to €22,738
- Current portion of long-term debt +€9,939
up €9,939 (+59.3%), from €16,766 to €26,705
- Gross operating margin -€49,448
down €49,448 (-37.3%), from €132,656 to €83,207
- Taxes -€9,674
down €9,674 (-39.0%), from €24,799 to €15,125
- Financial income +€2,091
up €2,091 (+1367.9%), from €153 to €2,244
- Financial charges -€1,946
down €1,946 (-44.7%), from €4,358 to €2,411
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 | €263,676 | €294,689 | +€31,014 | +11.8% |
| Formation expenses | 20 | €33,000 | €33,000 | = | 0.0% |
| Fixed assets | 21/28 | €34,819 | €21,383 | -€13,437 | -38.6% |
| Tangible fixed assets | 22/27 | €28,369 | €14,933 | -€13,437 | -47.4% |
| Plant, machinery and equipment | 23 | €918 | €250 | -€669 | -72.8% |
| Furniture and vehicles | 24 | €26,112 | €13,513 | -€12,599 | -48.2% |
| Other tangible fixed assets | 26 | €1,339 | €1,170 | -€169 | -12.6% |
| Financial fixed assets | 28 | €6,450 | €6,450 | = | 0.0% |
| Current assets | 29/58 | €195,856 | €240,307 | +€44,450 | +22.7% |
| Stocks and contracts in progress | 3 | €13,764 | €14,424 | +€661 | +4.8% |
| Stocks | 30/36 | €13,764 | €14,424 | +€661 | +4.8% |
| Amounts receivable within one year | 40/41 | €1,867 | €3,392 | +€1,525 | +81.7% |
| Trade receivables | 40 | €1,867 | €3,228 | +€1,361 | +72.9% |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €180,122 | €222,163 | +€42,041 | +23.3% |
| Deferred charges and accrued income | 490/1 | €104 | €328 | +€224 | +215.0% |
| Total equity and liabilities | 10/49 | €263,676 | €294,689 | +€31,014 | +11.8% |
| Equity | 10/15 | €180,836 | €231,387 | +€50,551 | +28.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,336 | €218,887 | +€50,551 | +30.0% |
| Amounts payable | 17/49 | €82,840 | €63,302 | -€19,538 | -23.6% |
| Amounts payable after more than one year | 17 | €27,769 | €11,064 | -€16,705 | -60.2% |
| Financial debts | 170/4 | €27,769 | €11,064 | -€16,705 | -60.2% |
| Amounts payable within one year | 42/48 | €55,071 | €52,239 | -€2,833 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €16,766 | €26,705 | +€9,939 | +59.3% |
| Trade debts | 44 | €2,222 | €2,795 | +€573 | +25.8% |
| Suppliers | 440/4 | €2,222 | €2,795 | +€573 | +25.8% |
| Taxes, remuneration and social security | 45 | €36,082 | €22,738 | -€13,344 | -37.0% |
| Taxes | 450/3 | €36,082 | €22,738 | -€13,344 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,183 | €14,452 | +€269 | +1.9% |
| Other operating charges | 640/8 | €3,626 | €2,912 | -€714 | -19.7% |
| Gross operating margin | 9900 | €132,656 | €83,207 | -€49,448 | -37.3% |
| Operating profit (loss) | 9901 | €114,847 | €65,843 | -€49,003 | -42.7% |
| Financial income | 75/76B | €153 | €2,244 | +€2,091 | +1367.9% |
| Recurring financial income | 75 | €153 | €2,244 | +€2,091 | +1367.9% |
| Financial charges | 65/66B | €4,358 | €2,411 | -€1,946 | -44.7% |
| Recurring financial charges | 65 | €4,358 | €2,411 | -€1,946 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €110,642 | €65,676 | -€44,966 | -40.6% |
| Income taxes | 67/77 | €24,799 | €15,125 | -€9,674 | -39.0% |
| Profit (loss) for the period | 9904 | €85,843 | €50,551 | -€35,292 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,843 | €50,551 | -€35,292 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.