BSBS: 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.
BSBS
Largest movements
- Tangible fixed assets -€773
no longer reported in 2025 (was €773)
of which Furniture and vehicles: -€502
- Intangible fixed assets -€90
no longer reported in 2025 (was €90)
- Profit (loss) carried forward -€1,446
down €1,446 (-15.2%), from -€9,485 to -€10,931
- Accrued charges and deferred income +€520
new in 2025: €520
- Other debts +€110
up €110 (+16.7%), from €660 to €770
- Short-term financial debts -€47
down €47 (-67.4%), from €69 to €23
- Gross operating margin -€520
new in 2025: -€520
- Depreciation -€501
no longer reported in 2025 (was €501)
- Other operating charges -€250
no longer reported in 2025 (was €250)
- Financial charges +€62
up €62 (+4275.9%), from €1 to €63
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €863 | - | -€863 | |
| Fixed assets | 21/28 | €863 | - | -€863 | |
| Intangible fixed assets | 21 | €90 | - | -€90 | |
| Tangible fixed assets | 22/27 | €773 | - | -€773 | |
| Plant, machinery and equipment | 23 | €271 | - | -€271 | |
| Furniture and vehicles | 24 | €502 | - | -€502 | |
| Total equity and liabilities | 10/49 | €863 | - | -€863 | |
| Equity | 10/15 | €134 | -€1,312 | -€1,446 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,419 | €3,419 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,419 | €3,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,485 | -€10,931 | -€1,446 | -15.2% |
| Amounts payable | 17/49 | €729 | €1,312 | +€583 | +80.1% |
| Amounts payable within one year | 42/48 | €729 | €792 | +€63 | +8.7% |
| Financial debts | 43 | €69 | €23 | -€47 | -67.4% |
| Credit institutions | 430/8 | €69 | €23 | -€47 | -67.4% |
| Other amounts payable | 47/48 | €660 | €770 | +€110 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €520 | +€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | - | -€501 | |
| Other operating charges | 640/8 | €250 | - | -€250 | |
| Non-recurring operating charges | 66A | - | €863 | +€863 | |
| Gross operating margin | 9900 | - | -€520 | -€520 | |
| Operating profit (loss) | 9901 | -€751 | -€1,383 | -€631 | -84.0% |
| Financial charges | 65/66B | €1 | €63 | +€62 | +4275.9% |
| Recurring financial charges | 65 | €1 | €63 | +€62 | +4275.9% |
| Profit (loss) for the period before taxes | 9903 | -€753 | -€1,446 | -€693 | -92.1% |
| Profit (loss) for the period | 9904 | -€753 | -€1,446 | -€693 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€753 | -€1,446 | -€693 | -92.1% |
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 28 September 2026 via checked.be.