BSQ: 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.
BSQ
Largest movements
- Deferred charges and accrued income +€1,408
new in 2025: €1,408
- Cash -€569
down €569 (-15.1%), from €3,774 to €3,205
mainly Net result for the year (-€6,882) and Other debts (-€1,988)
- Tax, wage and social debts +€9,738
up €9,738 (+383%), from €2,543 to €12,281
of which Taxes: +€9,344
- Profit (loss) carried forward -€6,882
down €6,882 (-30.9%), from -€22,264 to -€29,146
- Other debts -€1,988
down €1,988 (-8.5%), from €23,466 to €21,478
- Turnover +€58,326
new in 2025: €58,326
- Purchases and services +€48,651
new in 2025: €48,651
- Gross operating margin +€28,505
up €28,505, from -€18,830 to €9,675
- Staff costs +€14,905
new in 2025: €14,905
- Other operating charges -€2,108
down €2,108 (-68.7%), from €3,069 to €961
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 | €3,774 | €4,613 | +€839 | +22.2% |
| Current assets | 29/58 | €3,774 | €4,613 | +€839 | +22.2% |
| Cash at bank and in hand | 54/58 | €3,774 | €3,205 | -€569 | -15.1% |
| Deferred charges and accrued income | 490/1 | - | €1,408 | +€1,408 | |
| Total equity and liabilities | 10/49 | €3,774 | €4,613 | +€839 | +22.2% |
| Equity | 10/15 | -€22,264 | -€29,146 | -€6,882 | -30.9% |
| Profit (loss) carried forward | 14 | -€22,264 | -€29,146 | -€6,882 | -30.9% |
| Amounts payable | 17/49 | €26,038 | €33,759 | +€7,721 | +29.7% |
| Amounts payable within one year | 42/48 | €26,038 | €33,759 | +€7,721 | +29.7% |
| Trade debts | 44 | €29 | - | -€29 | |
| Suppliers | 440/4 | €29 | - | -€29 | |
| Taxes, remuneration and social security | 45 | €2,543 | €12,281 | +€9,738 | +383% |
| Taxes | 450/3 | €2,543 | €11,887 | +€9,344 | +367% |
| Remuneration and social security | 454/9 | - | €393 | +€393 | |
| Other amounts payable | 47/48 | €23,466 | €21,478 | -€1,988 | -8.5% |
| Turnover | 70 | - | €58,326 | +€58,326 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €48,651 | +€48,651 | |
| Remuneration, social security and pensions | 62 | - | €14,905 | +€14,905 | |
| Other operating charges | 640/8 | €3,069 | €961 | -€2,108 | -68.7% |
| Gross operating margin | 9900 | -€18,830 | €9,675 | +€28,505 | |
| Operating profit (loss) | 9901 | -€21,899 | -€6,191 | +€15,708 | +71.7% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €365 | €721 | +€356 | +97.5% |
| Recurring financial charges | 65 | €365 | €721 | +€356 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,264 | -€6,882 | +€15,382 | +69.1% |
| Profit (loss) for the period | 9904 | -€22,264 | -€6,882 | +€15,382 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,264 | -€6,882 | +€15,382 | +69.1% |
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.