BBSG: 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.
BBSG
Largest movements
- Stocks and contracts +€112,137
up €112,137 (+1,096%), from €10,236 to €122,372
- Receivables within one year -€81,635
down €81,635 (-87.5%), from €93,252 to €11,617
- Tangible fixed assets -€1,693
down €1,693 (-50.4%), from €3,360 to €1,667
of which Land and buildings: -€3,360
- Cash +€1,685
up €1,685 (+4,757%), from €35 to €1,720
mainly Net result for the year (+€88,595) and Receivables within one year (+€81,635)
- Profit (loss) carried forward +€14,400
up €14,400 (+15.1%), from €95,387 to €109,786
- Tax, wage and social debts +€13,599
new in 2025: €13,599
- Trade debts +€2,495
up €2,495 (+38.4%), from €6,496 to €8,991
- Gross operating margin +€75,776
up €75,776 (+100.0%), from €75,786 to €151,562
- Purchases and services -€56,450
down €56,450 (-10.8%), from €523,013 to €466,563
- Taxes +€25,458
new in 2025: €25,458
- Turnover +€22,298
up €22,298 (+3.7%), from €595,441 to €617,739
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 | €106,882 | €137,376 | +€30,494 | +28.5% |
| Fixed assets | 21/28 | €3,360 | €1,667 | -€1,693 | -50.4% |
| Tangible fixed assets | 22/27 | €3,360 | €1,667 | -€1,693 | -50.4% |
| Land and buildings | 22 | €3,360 | - | -€3,360 | |
| Plant, machinery and equipment | 23 | - | €1,667 | +€1,667 | |
| Current assets | 29/58 | €103,523 | €135,709 | +€32,187 | +31.1% |
| Stocks and contracts in progress | 3 | €10,236 | €122,372 | +€112,137 | +1,096% |
| Stocks | 30/36 | €10,236 | €122,372 | +€112,137 | +1,096% |
| Amounts receivable within one year | 40/41 | €93,252 | €11,617 | -€81,635 | -87.5% |
| Other amounts receivable | 41 | €93,252 | €11,617 | -€81,635 | -87.5% |
| Cash at bank and in hand | 54/58 | €35 | €1,720 | +€1,685 | +4,757% |
| Total equity and liabilities | 10/49 | €106,882 | €137,376 | +€30,494 | +28.5% |
| Equity | 10/15 | €100,387 | €114,786 | +€14,400 | +14.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,387 | €109,786 | +€14,400 | +15.1% |
| Amounts payable | 17/49 | €6,496 | €22,590 | +€16,094 | +248% |
| Amounts payable within one year | 42/48 | €6,496 | €22,590 | +€16,094 | +248% |
| Trade debts | 44 | €6,496 | €8,991 | +€2,495 | +38.4% |
| Suppliers | 440/4 | €6,496 | €8,991 | +€2,495 | +38.4% |
| Taxes, remuneration and social security | 45 | - | €13,599 | +€13,599 | |
| Taxes | 450/3 | - | €13,599 | +€13,599 | |
| Turnover | 70 | €595,441 | €617,739 | +€22,298 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €523,013 | €466,563 | -€56,450 | -10.8% |
| Remuneration, social security and pensions | 62 | €31,736 | €31,180 | -€557 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,134 | €3,360 | -€774 | -18.7% |
| Other operating charges | 640/8 | €40 | €2,366 | +€2,326 | +5,815% |
| Gross operating margin | 9900 | €75,786 | €151,562 | +€75,776 | +100.0% |
| Operating profit (loss) | 9901 | €39,876 | €114,657 | +€74,781 | +188% |
| Financial charges | 65/66B | €254 | €603 | +€349 | +138% |
| Recurring financial charges | 65 | €254 | €603 | +€349 | +138% |
| Profit (loss) for the period before taxes | 9903 | €39,622 | €114,054 | +€74,432 | +188% |
| Income taxes | 67/77 | - | €25,458 | +€25,458 | |
| Profit (loss) for the period | 9904 | €39,622 | €88,595 | +€48,974 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €39,622 | €88,595 | +€48,974 | +124% |
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 16 October 2026 via checked.be.