BSB HANDLING: 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 HANDLING
Largest movements
- Receivables within one year -€168,097
down €168,097 (-27.0%), from €621,615 to €453,518
of which Other amounts receivable: -€149,418
- Cash +€90,293
up €90,293 (+139%), from €64,920 to €155,212
mainly Receivables within one year (+€168,097) and Tax, wage and social debts (+€62,326)
- Tangible fixed assets -€23,935
down €23,935 (-5.3%), from €451,704 to €427,769
of which Land and buildings: -€31,444
- Trade debts -€130,291
down €130,291 (-57.6%), from €226,381 to €96,090
- Tax, wage and social debts +€62,326
new in 2025: €62,326
of which Taxes: +€58,671
- Current portion of long-term debt -€50,436
down €50,436 (-67.5%), from €74,714 to €24,279
- Profit (loss) carried forward +€33,435
up €33,435 (+12.0%), from €278,993 to €312,428
- Debts after one year -€32,819
down €32,819 (-10.4%), from €316,438 to €283,618
- Staff costs -€19,289
down €19,289 (-17.2%), from €111,958 to €92,669
- Gross operating margin +€11,471
up €11,471 (+5.6%), from €206,632 to €218,103
- Financial charges +€7,715
up €7,715 (+55.5%), from €13,902 to €21,617
- Taxes +€6,630
up €6,630 (+43.3%), from €15,297 to €21,926
- Depreciation -€5,755
down €5,755 (-11.8%), from €48,884 to €43,129
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 | €1,149,159 | €1,039,583 | -€109,577 | -9.5% |
| Fixed assets | 21/28 | €451,704 | €427,769 | -€23,935 | -5.3% |
| Tangible fixed assets | 22/27 | €451,704 | €427,769 | -€23,935 | -5.3% |
| Land and buildings | 22 | €370,083 | €338,639 | -€31,444 | -8.5% |
| Plant, machinery and equipment | 23 | €3,855 | €9,772 | +€5,916 | +153% |
| Furniture and vehicles | 24 | €48,163 | €52,942 | +€4,779 | +9.9% |
| Other tangible fixed assets | 26 | €29,603 | €26,417 | -€3,186 | -10.8% |
| Current assets | 29/58 | €697,456 | €611,813 | -€85,642 | -12.3% |
| Amounts receivable within one year | 40/41 | €621,615 | €453,518 | -€168,097 | -27.0% |
| Trade receivables | 40 | €309,563 | €290,884 | -€18,679 | -6.0% |
| Other amounts receivable | 41 | €312,052 | €162,634 | -€149,418 | -47.9% |
| Cash at bank and in hand | 54/58 | €64,920 | €155,212 | +€90,293 | +139% |
| Deferred charges and accrued income | 490/1 | €10,920 | €3,083 | -€7,838 | -71.8% |
| Total equity and liabilities | 10/49 | €1,149,159 | €1,039,583 | -€109,577 | -9.5% |
| Equity | 10/15 | €295,593 | €329,028 | +€33,435 | +11.3% |
| Contributions | 10/11 | €16,600 | €16,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €278,993 | €312,428 | +€33,435 | +12.0% |
| Amounts payable | 17/49 | €853,567 | €710,555 | -€143,012 | -16.8% |
| Amounts payable after more than one year | 17 | €316,438 | €283,618 | -€32,819 | -10.4% |
| Financial debts | 170/4 | €316,438 | €283,618 | -€32,819 | -10.4% |
| Amounts payable within one year | 42/48 | €537,129 | €426,937 | -€110,192 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €74,714 | €24,279 | -€50,436 | -67.5% |
| Trade debts | 44 | €226,381 | €96,090 | -€130,291 | -57.6% |
| Suppliers | 440/4 | €226,381 | €96,090 | -€130,291 | -57.6% |
| Taxes, remuneration and social security | 45 | - | €62,326 | +€62,326 | |
| Taxes | 450/3 | - | €58,671 | +€58,671 | |
| Remuneration and social security | 454/9 | - | €3,654 | +€3,654 | |
| Other amounts payable | 47/48 | €236,034 | €244,242 | +€8,208 | +3.5% |
| Remuneration, social security and pensions | 62 | €111,958 | €92,669 | -€19,289 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,884 | €43,129 | -€5,755 | -11.8% |
| Other operating charges | 640/8 | €5,013 | €7,451 | +€2,438 | +48.6% |
| Non-recurring operating charges | 66A | - | €2,215 | +€2,215 | |
| Gross operating margin | 9900 | €206,632 | €218,103 | +€11,471 | +5.6% |
| Operating profit (loss) | 9901 | €40,778 | €72,640 | +€31,861 | +78.1% |
| Financial income | 75/76B | - | €4,338 | +€4,338 | |
| Recurring financial income | 75 | - | €4,338 | +€4,338 | |
| Financial charges | 65/66B | €13,902 | €21,617 | +€7,715 | +55.5% |
| Recurring financial charges | 65 | €13,902 | €21,617 | +€7,715 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €26,877 | €55,361 | +€28,485 | +106% |
| Income taxes | 67/77 | €15,297 | €21,926 | +€6,630 | +43.3% |
| Profit (loss) for the period | 9904 | €11,580 | €33,435 | +€21,855 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €11,580 | €33,435 | +€21,855 | +189% |
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 15 October 2026 via checked.be.