BSB Elektro: 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.
BSB Elektro
Largest movements
- Receivables within one year +€15,767
up €15,767 (+26.1%), from €60,426 to €76,193
of which Other amounts receivable: +€10,701
- Tangible fixed assets -€8,207
down €8,207 (-13.1%), from €62,587 to €54,380
of which Furniture and vehicles: -€11,567
- Stocks and contracts +€7,969
up €7,969 (+304%), from €2,618 to €10,587
- Trade debts +€38,924
up €38,924 (+179%), from €21,696 to €60,620
- Debts after one year -€16,999
down €16,999 (-62.3%), from €27,307 to €10,308
- Current portion of long-term debt +€9,791
up €9,791 (+51.7%), from €18,936 to €28,727
- Profit (loss) carried forward -€6,782
down €6,782 (-14.0%), from €48,462 to €41,681
- Tax, wage and social debts -€6,071
down €6,071 (-36.7%), from €16,541 to €10,470
- Gross operating margin -€72,722
down €72,722 (-82.7%), from €87,887 to €15,165
- Taxes -€20,695
down €20,695 (-98.2%), from €21,066 to €371
- Depreciation +€7,280
up €7,280 (+70.4%), from €10,346 to €17,626
- Financial charges +€1,022
up €1,022 (+75.4%), from €1,355 to €2,378
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 | €160,441 | €174,893 | +€14,451 | +9.0% |
| Fixed assets | 21/28 | €62,587 | €54,380 | -€8,207 | -13.1% |
| Tangible fixed assets | 22/27 | €62,587 | €54,380 | -€8,207 | -13.1% |
| Plant, machinery and equipment | 23 | - | €3,360 | +€3,360 | |
| Furniture and vehicles | 24 | €62,587 | €51,019 | -€11,567 | -18.5% |
| Current assets | 29/58 | €97,854 | €120,513 | +€22,658 | +23.2% |
| Stocks and contracts in progress | 3 | €2,618 | €10,587 | +€7,969 | +304% |
| Stocks | 30/36 | €2,618 | €10,587 | +€7,969 | +304% |
| Amounts receivable within one year | 40/41 | €60,426 | €76,193 | +€15,767 | +26.1% |
| Trade receivables | 40 | €43,643 | €48,709 | +€5,066 | +11.6% |
| Other amounts receivable | 41 | €16,783 | €27,484 | +€10,701 | +63.8% |
| Cash at bank and in hand | 54/58 | €34,811 | €33,733 | -€1,078 | -3.1% |
| Total equity and liabilities | 10/49 | €160,441 | €174,893 | +€14,451 | +9.0% |
| Equity | 10/15 | €50,462 | €43,681 | -€6,782 | -13.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,462 | €41,681 | -€6,782 | -14.0% |
| Amounts payable | 17/49 | €109,979 | €131,212 | +€21,233 | +19.3% |
| Amounts payable after more than one year | 17 | €27,307 | €10,308 | -€16,999 | -62.3% |
| Financial debts | 170/4 | €27,307 | €10,308 | -€16,999 | -62.3% |
| Amounts payable within one year | 42/48 | €82,672 | €120,904 | +€38,232 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €18,936 | €28,727 | +€9,791 | +51.7% |
| Trade debts | 44 | €21,696 | €60,620 | +€38,924 | +179% |
| Suppliers | 440/4 | €21,696 | €60,620 | +€38,924 | +179% |
| Taxes, remuneration and social security | 45 | €16,541 | €10,470 | -€6,071 | -36.7% |
| Taxes | 450/3 | €16,541 | €10,470 | -€6,071 | -36.7% |
| Other amounts payable | 47/48 | €25,500 | €21,088 | -€4,412 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,346 | €17,626 | +€7,280 | +70.4% |
| Other operating charges | 640/8 | €1,217 | €1,571 | +€354 | +29.1% |
| Gross operating margin | 9900 | €87,887 | €15,165 | -€72,722 | -82.7% |
| Operating profit (loss) | 9901 | €76,323 | -€4,032 | -€80,356 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,355 | €2,378 | +€1,022 | +75.4% |
| Recurring financial charges | 65 | €1,355 | €2,378 | +€1,022 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €74,977 | -€6,410 | -€81,388 | |
| Income taxes | 67/77 | €21,066 | €371 | -€20,695 | -98.2% |
| Profit (loss) for the period | 9904 | €53,911 | -€6,782 | -€60,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,911 | -€6,782 | -€60,693 |
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 17 October 2026 via checked.be.