bps ad hoc: 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.
bps ad hoc
Largest movements
- Cash +€4,698
up €4,698 (+8.2%), from €57,194 to €61,892
mainly Trade debts (+€6,868) and Depreciation (+€2,163)
- Tangible fixed assets -€1,482
down €1,482 (-15.6%), from €9,493 to €8,011
of which Furniture and vehicles: -€852
- Trade debts +€6,868
up €6,868 (+131.7%), from €5,215 to €12,083
- Tax, wage and social debts -€1,325
down €1,325 (-8.0%), from €16,639 to €15,314
of which Taxes: -€5,209
- Debts after one year -€1,211
down €1,211 (-4.1%), from €29,484 to €28,273
- Accrued charges and deferred income -€1,195
down €1,195 (-43.2%), from €2,770 to €1,575
- Other operating charges +€7,386
up €7,386 (+65.4%), from €11,299 to €18,685
- Staff costs +€6,577
up €6,577 (+11.0%), from €59,967 to €66,544
- Taxes -€3,538
down €3,538 (-96.5%), from €3,667 to €129
- Gross operating margin -€2,524
down €2,524 (-2.8%), from €89,154 to €86,630
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 | €94,868 | €97,374 | +€2,506 | +2.6% |
| Fixed assets | 21/28 | €9,493 | €8,011 | -€1,482 | -15.6% |
| Tangible fixed assets | 22/27 | €9,493 | €8,011 | -€1,482 | -15.6% |
| Furniture and vehicles | 24 | €4,453 | €3,601 | -€852 | -19.1% |
| Other tangible fixed assets | 26 | €5,040 | €4,410 | -€630 | -12.5% |
| Current assets | 29/58 | €85,375 | €89,363 | +€3,988 | +4.7% |
| Amounts receivable within one year | 40/41 | €27,031 | €26,600 | -€431 | -1.6% |
| Trade receivables | 40 | €26,825 | €21,331 | -€5,494 | -20.5% |
| Other amounts receivable | 41 | €206 | €5,269 | +€5,063 | +2458.0% |
| Cash at bank and in hand | 54/58 | €57,194 | €61,892 | +€4,698 | +8.2% |
| Deferred charges and accrued income | 490/1 | €1,150 | €871 | -€279 | -24.3% |
| Total equity and liabilities | 10/49 | €94,868 | €97,374 | +€2,506 | +2.6% |
| Equity | 10/15 | €35,878 | €35,138 | -€740 | -2.1% |
| Contributions | 10/11 | €25,406 | €25,406 | +€0 | 0.0% |
| Reserves | 13 | €5,051 | €5,051 | -€0 | 0.0% |
| Distributable reserves | 133 | €5,051 | €5,051 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €5,421 | €4,681 | -€740 | -13.7% |
| Amounts payable | 17/49 | €58,990 | €62,236 | +€3,246 | +5.5% |
| Amounts payable after more than one year | 17 | €29,484 | €28,273 | -€1,211 | -4.1% |
| Other amounts payable | 178/9 | €29,484 | €28,273 | -€1,211 | -4.1% |
| Amounts payable within one year | 42/48 | €26,736 | €32,389 | +€5,653 | +21.1% |
| Trade debts | 44 | €5,215 | €12,083 | +€6,868 | +131.7% |
| Suppliers | 440/4 | €5,215 | €12,083 | +€6,868 | +131.7% |
| Taxes, remuneration and social security | 45 | €16,639 | €15,314 | -€1,325 | -8.0% |
| Taxes | 450/3 | €5,209 | - | -€5,209 | |
| Remuneration and social security | 454/9 | €11,430 | €15,314 | +€3,884 | +34.0% |
| Other amounts payable | 47/48 | €4,882 | €4,991 | +€109 | +2.2% |
| Accrued charges and deferred income | 492/3 | €2,770 | €1,575 | -€1,195 | -43.2% |
| Remuneration, social security and pensions | 62 | €59,967 | €66,544 | +€6,577 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,716 | €2,163 | +€447 | +26.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €625 | - | -€625 | |
| Other operating charges | 640/8 | €11,299 | €18,685 | +€7,386 | +65.4% |
| Gross operating margin | 9900 | €89,154 | €86,630 | -€2,524 | -2.8% |
| Operating profit (loss) | 9901 | €15,547 | -€763 | -€16,310 | |
| Financial income | 75/76B | €455 | €323 | -€132 | -29.0% |
| Recurring financial income | 75 | €455 | €323 | -€132 | -29.0% |
| Financial charges | 65/66B | €108 | €172 | +€64 | +58.9% |
| Recurring financial charges | 65 | €108 | €172 | +€64 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €15,894 | -€611 | -€16,505 | |
| Income taxes | 67/77 | €3,667 | €129 | -€3,538 | -96.5% |
| Profit (loss) for the period | 9904 | €12,227 | -€740 | -€12,967 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,227 | -€740 | -€12,967 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.