BSB-group: 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.
BSB-group
Largest movements
- Cash +€13,187
up €13,187 (+292.1%), from €4,515 to €17,701
mainly Net result for the year (+€14,531) and Trade debts (+€3,620)
- Receivables within one year +€3,902
new in 2025: €3,902
- Tangible fixed assets +€2,753
up €2,753 (+342.9%), from €803 to €3,555
of which Plant, machinery and equipment: +€1,785
- Intangible fixed assets -€800
down €800 (-36.0%), from €2,222 to €1,422
- Deferred charges and accrued income +€348
up €348 (+50.0%), from €695 to €1,043
- Profit (loss) carried forward +€14,531
up €14,531 (+27.7%), from -€52,416 to -€37,884
- Trade debts +€3,620
up €3,620 (+159.8%), from €2,265 to €5,885
- Tax, wage and social debts +€2,977
up €2,977 (+374.7%), from €794 to €3,771
- Debts after one year -€2,237
down €2,237 (-6.1%), from €36,641 to €34,404
- Short-term financial debts +€489
up €489 (+1938.9%), from €25 to €515
- Gross operating margin +€18,646
up €18,646 (+13484.3%), from €138 to €18,784
- Other operating charges -€2,027
down €2,027 (-76.6%), from €2,646 to €620
- Taxes +€1,254
new in 2025: €1,254
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 | €8,235 | €27,624 | +€19,389 | +235.4% |
| Fixed assets | 21/28 | €3,025 | €4,978 | +€1,953 | +64.5% |
| Intangible fixed assets | 21 | €2,222 | €1,422 | -€800 | -36.0% |
| Tangible fixed assets | 22/27 | €803 | €3,555 | +€2,753 | +342.9% |
| Plant, machinery and equipment | 23 | €528 | €2,313 | +€1,785 | +338.0% |
| Furniture and vehicles | 24 | €275 | €1,242 | +€967 | +352.2% |
| Current assets | 29/58 | €5,210 | €22,646 | +€17,437 | +334.7% |
| Amounts receivable within one year | 40/41 | - | €3,902 | +€3,902 | |
| Trade receivables | 40 | - | €3,902 | +€3,902 | |
| Cash at bank and in hand | 54/58 | €4,515 | €17,701 | +€13,187 | +292.1% |
| Deferred charges and accrued income | 490/1 | €695 | €1,043 | +€348 | +50.0% |
| Total equity and liabilities | 10/49 | €8,235 | €27,624 | +€19,389 | +235.4% |
| Equity | 10/15 | -€31,780 | -€17,249 | +€14,531 | +45.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €636 | €636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €275 | €275 | = | 0.0% |
| Reserves not available under the articles | 1311 | €275 | €275 | = | 0.0% |
| Tax-exempt reserves | 132 | €360 | €360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,416 | -€37,884 | +€14,531 | +27.7% |
| Amounts payable | 17/49 | €40,015 | €44,873 | +€4,858 | +12.1% |
| Amounts payable after more than one year | 17 | €36,641 | €34,404 | -€2,237 | -6.1% |
| Other amounts payable | 178/9 | €36,641 | €34,404 | -€2,237 | -6.1% |
| Amounts payable within one year | 42/48 | €3,085 | €10,171 | +€7,086 | +229.7% |
| Financial debts | 43 | €25 | €515 | +€489 | +1938.9% |
| Credit institutions | 430/8 | €25 | €515 | +€489 | +1938.9% |
| Trade debts | 44 | €2,265 | €5,885 | +€3,620 | +159.8% |
| Suppliers | 440/4 | €2,265 | €5,885 | +€3,620 | +159.8% |
| Taxes, remuneration and social security | 45 | €794 | €3,771 | +€2,977 | +374.7% |
| Taxes | 450/3 | €794 | €3,771 | +€2,977 | +374.7% |
| Accrued charges and deferred income | 492/3 | €289 | €298 | +€9 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,278 | €1,461 | +€184 | +14.4% |
| Other operating charges | 640/8 | €2,646 | €620 | -€2,027 | -76.6% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €138 | €18,784 | +€18,646 | +13484.3% |
| Operating profit (loss) | 9901 | -€3,844 | €16,703 | +€20,547 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +3287.5% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3287.5% |
| Financial charges | 65/66B | €1,016 | €920 | -€95 | -9.4% |
| Recurring financial charges | 65 | €1,016 | €920 | -€95 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,859 | €15,785 | +€20,645 | |
| Income taxes | 67/77 | - | €1,254 | +€1,254 | |
| Profit (loss) for the period | 9904 | -€4,859 | €14,531 | +€19,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,859 | €14,531 | +€19,391 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.