Bss Build: 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.
Bss Build
Largest movements
- Deferred charges and accrued income +€21,992
up €21,992 (+2,007%), from €1,096 to €23,088
- Receivables within one year +€14,009
up €14,009 (+15.3%), from €91,443 to €105,453
of which Trade receivables: +€17,829
- Other debts +€75,843
new in 2025: €75,843
- Trade debts -€51,451
down €51,451 (-98.1%), from €52,453 to €1,003
- Profit (loss) carried forward +€8,268
up €8,268 (+19.4%), from €42,584 to €50,852
- Tax, wage and social debts +€2,669
up €2,669 (+51.8%), from €5,156 to €7,825
- Depreciation +€2,915
up €2,915 (+275%), from €1,061 to €3,976
- Financial income -€992
down €992 (-58.6%), from €1,692 to €700
- Gross operating margin +€671
up €671 (+3.7%), from €18,222 to €18,893
- Financial charges -€418
down €418 (-60.5%), from €692 to €273
- Other operating charges +€368
up €368 (+19.7%), from €1,869 to €2,236
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 | €102,693 | €138,022 | +€35,329 | +34.4% |
| Fixed assets | 21/28 | €9,658 | €9,314 | -€343 | -3.6% |
| Tangible fixed assets | 22/27 | €9,658 | €9,314 | -€343 | -3.6% |
| Plant, machinery and equipment | 23 | - | €2,142 | +€2,142 | |
| Furniture and vehicles | 24 | €9,658 | €7,172 | -€2,486 | -25.7% |
| Current assets | 29/58 | €93,036 | €128,708 | +€35,673 | +38.3% |
| Amounts receivable within one year | 40/41 | €91,443 | €105,453 | +€14,009 | +15.3% |
| Trade receivables | 40 | €63,001 | €80,830 | +€17,829 | +28.3% |
| Other amounts receivable | 41 | €28,442 | €24,623 | -€3,819 | -13.4% |
| Cash at bank and in hand | 54/58 | €496 | €168 | -€329 | -66.2% |
| Deferred charges and accrued income | 490/1 | €1,096 | €23,088 | +€21,992 | +2,007% |
| Total equity and liabilities | 10/49 | €102,693 | €138,022 | +€35,329 | +34.4% |
| Equity | 10/15 | €45,084 | €53,352 | +€8,268 | +18.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,584 | €50,852 | +€8,268 | +19.4% |
| Amounts payable | 17/49 | €57,609 | €84,671 | +€27,061 | +47.0% |
| Amounts payable within one year | 42/48 | €57,609 | €84,671 | +€27,061 | +47.0% |
| Trade debts | 44 | €52,453 | €1,003 | -€51,451 | -98.1% |
| Suppliers | 440/4 | €52,453 | €1,003 | -€51,451 | -98.1% |
| Taxes, remuneration and social security | 45 | €5,156 | €7,825 | +€2,669 | +51.8% |
| Taxes | 450/3 | €5,156 | €7,825 | +€2,669 | +51.8% |
| Other amounts payable | 47/48 | - | €75,843 | +€75,843 | |
| Non-recurring operating income | 76A | - | €15,159 | +€15,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €3,976 | +€2,915 | +275% |
| Other operating charges | 640/8 | €1,869 | €2,236 | +€368 | +19.7% |
| Gross operating margin | 9900 | €18,222 | €18,893 | +€671 | +3.7% |
| Operating profit (loss) | 9901 | €15,292 | €12,680 | -€2,611 | -17.1% |
| Financial income | 75/76B | €1,692 | €700 | -€992 | -58.6% |
| Recurring financial income | 75 | €1,692 | €700 | -€992 | -58.6% |
| Financial charges | 65/66B | €692 | €273 | -€418 | -60.5% |
| Recurring financial charges | 65 | €692 | €273 | -€418 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €16,292 | €13,107 | -€3,185 | -19.5% |
| Income taxes | 67/77 | €4,680 | €4,839 | +€160 | +3.4% |
| Profit (loss) for the period | 9904 | €11,612 | €8,268 | -€3,344 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,612 | €8,268 | -€3,344 | -28.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.