BSS GESTIONE: 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 GESTIONE
Largest movements
- Stocks and contracts +€227,277
up €227,277 (+108%), from €210,154 to €437,431
- Short-term financial debts +€141,296
up €141,296 (+130%), from €108,704 to €250,000
- Other debts +€82,158
up €82,158 (+84.2%), from €97,587 to €179,745
- Trade debts +€10,630
up €10,630 (+82.2%), from €12,938 to €23,568
- Profit (loss) carried forward -€9,217
down €9,217 (-169%), from -€5,463 to -€14,680
- Financial charges +€5,544
up €5,544 (+273%), from €2,030 to €7,574
- Gross operating margin -€638
down €638 (-80.6%), from -€792 to -€1,430
- Other operating charges +€313
up €313 (+80.9%), from €387 to €700
- Financial income -€75
down €75 (-13.3%), from €562 to €487
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 | €215,766 | €440,633 | +€224,867 | +104% |
| Current assets | 29/58 | €215,766 | €440,633 | +€224,867 | +104% |
| Stocks and contracts in progress | 3 | €210,154 | €437,431 | +€227,277 | +108% |
| Contracts in progress | 37 | €210,154 | €437,431 | +€227,277 | +108% |
| Amounts receivable within one year | 40/41 | €5,409 | €2,523 | -€2,886 | -53.4% |
| Other amounts receivable | 41 | €5,409 | €2,523 | -€2,886 | -53.4% |
| Cash at bank and in hand | 54/58 | €203 | €679 | +€476 | +234% |
| Total equity and liabilities | 10/49 | €215,766 | €440,633 | +€224,867 | +104% |
| Equity | 10/15 | -€3,463 | -€12,680 | -€9,217 | -266% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,463 | -€14,680 | -€9,217 | -169% |
| Amounts payable | 17/49 | €219,229 | €453,313 | +€234,084 | +107% |
| Amounts payable within one year | 42/48 | €219,229 | €453,313 | +€234,084 | +107% |
| Financial debts | 43 | €108,704 | €250,000 | +€141,296 | +130% |
| Credit institutions | 430/8 | €108,704 | €250,000 | +€141,296 | +130% |
| Trade debts | 44 | €12,938 | €23,568 | +€10,630 | +82.2% |
| Suppliers | 440/4 | €12,938 | €23,568 | +€10,630 | +82.2% |
| Other amounts payable | 47/48 | €97,587 | €179,745 | +€82,158 | +84.2% |
| Other operating charges | 640/8 | €387 | €700 | +€313 | +80.9% |
| Gross operating margin | 9900 | -€792 | -€1,430 | -€638 | -80.6% |
| Operating profit (loss) | 9901 | -€1,179 | -€2,130 | -€951 | -80.7% |
| Financial income | 75/76B | €562 | €487 | -€75 | -13.3% |
| Recurring financial income | 75 | €562 | €487 | -€75 | -13.3% |
| Financial charges | 65/66B | €2,030 | €7,574 | +€5,544 | +273% |
| Recurring financial charges | 65 | €2,030 | €7,574 | +€5,544 | +273% |
| Profit (loss) for the period before taxes | 9903 | -€2,647 | -€9,217 | -€6,570 | -248% |
| Profit (loss) for the period | 9904 | -€2,647 | -€9,217 | -€6,570 | -248% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,647 | -€9,217 | -€6,570 | -248% |
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 29 October 2026 via checked.be.