BBSo: 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.
BBSo
Largest movements
- Cash +€40,980
up €40,980 (+131.7%), from €31,111 to €72,091
mainly Net result for the year (+€40,545) and Receivables within one year (+€33,554)
- Receivables within one year -€33,554
down €33,554 (-11.6%), from €289,429 to €255,875
of which Trade receivables: -€49,426
- Stocks and contracts -€16,783
down €16,783 (-35.9%), from €46,783 to €30,000
- Deferred charges and accrued income +€13,931
up €13,931 (+1391.7%), from €1,001 to €14,932
- Reserves +€40,546
up €40,546 (+145.9%), from €27,786 to €68,332
of which Distributable reserves: +€40,546
- Tax, wage and social debts -€29,664
down €29,664 (-64.9%), from €45,733 to €16,069
of which Remuneration and social security: -€18,790
- Trade debts -€25,334
down €25,334 (-8.8%), from €289,271 to €263,937
- Debts after one year +€12,727
new in 2024: €12,727
- Gross operating margin +€49,974
up €49,974 (+21.9%), from €228,035 to €278,009
- Taxes +€15,329
up €15,329 (+483.9%), from €3,168 to €18,497
- Staff costs +€9,907
up €9,907 (+5.5%), from €180,500 to €190,407
- Other operating charges +€4,869
up €4,869 (+649.3%), from €750 to €5,619
- Financial charges +€3,919
up €3,919 (+49.0%), from €7,994 to €11,913
of which Financial charges: +€2,133
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 | €404,677 | €405,318 | +€641 | +0.2% |
| Fixed assets | 21/28 | €36,353 | €32,419 | -€3,934 | -10.8% |
| Intangible fixed assets | 21 | €5,913 | €4,599 | -€1,314 | -22.2% |
| Tangible fixed assets | 22/27 | €28,940 | €26,320 | -€2,620 | -9.1% |
| Land and buildings | 22 | €12,282 | €9,367 | -€2,915 | -23.7% |
| Plant, machinery and equipment | 23 | €1,276 | €325 | -€951 | -74.5% |
| Furniture and vehicles | 24 | €15,382 | €16,628 | +€1,246 | +8.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €368,324 | €372,899 | +€4,575 | +1.2% |
| Stocks and contracts in progress | 3 | €46,783 | €30,000 | -€16,783 | -35.9% |
| Stocks | 30/36 | €46,783 | €30,000 | -€16,783 | -35.9% |
| Amounts receivable within one year | 40/41 | €289,429 | €255,875 | -€33,554 | -11.6% |
| Trade receivables | 40 | €254,626 | €205,200 | -€49,426 | -19.4% |
| Other amounts receivable | 41 | €34,803 | €50,675 | +€15,872 | +45.6% |
| Cash at bank and in hand | 54/58 | €31,111 | €72,091 | +€40,980 | +131.7% |
| Deferred charges and accrued income | 490/1 | €1,001 | €14,932 | +€13,931 | +1391.7% |
| Total equity and liabilities | 10/49 | €404,677 | €405,318 | +€641 | +0.2% |
| Equity | 10/15 | €69,673 | €110,218 | +€40,545 | +58.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,786 | €68,332 | +€40,546 | +145.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,786 | €66,332 | +€40,546 | +157.2% |
| Profit (loss) carried forward | 14 | €35,687 | €35,687 | -€0 | 0.0% |
| Amounts payable | 17/49 | €335,004 | €295,100 | -€39,904 | -11.9% |
| Amounts payable after more than one year | 17 | - | €12,727 | +€12,727 | |
| Financial debts | 170/4 | - | €12,727 | +€12,727 | |
| Amounts payable within one year | 42/48 | €335,004 | €282,372 | -€52,632 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,366 | +€2,366 | |
| Trade debts | 44 | €289,271 | €263,937 | -€25,334 | -8.8% |
| Suppliers | 440/4 | €289,271 | €263,937 | -€25,334 | -8.8% |
| Taxes, remuneration and social security | 45 | €45,733 | €16,069 | -€29,664 | -64.9% |
| Taxes | 450/3 | €10,874 | - | -€10,874 | |
| Remuneration and social security | 454/9 | €34,859 | €16,069 | -€18,790 | -53.9% |
| Non-recurring operating income | 76A | €1,199 | - | -€1,199 | |
| Remuneration, social security and pensions | 62 | €180,500 | €190,407 | +€9,907 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,345 | €13,081 | +€1,736 | +15.3% |
| Other operating charges | 640/8 | €750 | €5,619 | +€4,869 | +649.3% |
| Gross operating margin | 9900 | €228,035 | €278,009 | +€49,974 | +21.9% |
| Operating profit (loss) | 9901 | €35,440 | €68,902 | +€33,462 | +94.4% |
| Financial income | 75/76B | €1,508 | €2,054 | +€546 | +36.2% |
| Recurring financial income | 75 | €1,508 | €2,054 | +€546 | +36.2% |
| Financial charges | 65/66B | €7,994 | €11,913 | +€3,919 | +49.0% |
| Recurring financial charges | 65 | €7,994 | €10,127 | +€2,133 | +26.7% |
| Non-recurring financial charges | 66B | - | €1,786 | +€1,786 | |
| Profit (loss) for the period before taxes | 9903 | €28,954 | €59,043 | +€30,089 | +103.9% |
| Income taxes | 67/77 | €3,168 | €18,497 | +€15,329 | +483.9% |
| Profit (loss) for the period | 9904 | €25,786 | €40,545 | +€14,759 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,786 | €40,545 | +€14,759 | +57.2% |
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 4 October 2026 via checked.be.