BSS GROUP: 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 GROUP
Largest movements
- Tangible fixed assets +€121,066
up €121,066 (+176%), from €68,608 to €189,673
of which Leasing and similar rights: +€138,608
- Cash -€89,134
down €89,134 (-98.1%), from €90,855 to €1,721
mainly Investment in fixed assets (net) (-€202,054) and Receivables within one year (-€72,194)
- Receivables within one year +€72,194
up €72,194 (+28.3%), from €254,961 to €327,155
of which Other amounts receivable: +€240,950
- Financial fixed assets +€34,000
up €34,000 (+28,333%), from €120 to €34,120
- Debts after one year +€142,357
up €142,357 (+584%), from €24,378 to €166,735
- Profit (loss) carried forward -€29,936
down €29,936 (-10.0%), from €298,504 to €268,569
- Current portion of long-term debt +€19,022
up €19,022 (+72.5%), from €26,220 to €45,242
- Short-term financial debts +€10,000
up €10,000 (+66.7%), from €14,982 to €24,982
- Other debts -€9,685
no longer reported in 2025 (was €9,685)
- Depreciation +€27,877
up €27,877 (+146%), from €19,111 to €46,988
- Staff costs +€20,259
up €20,259 (+43.7%), from €46,405 to €66,664
- Other operating charges +€17,074
up €17,074 (+229%), from €7,458 to €24,532
- Financial income +€7,488
up €7,488 (+74,883,800%), from €0 to €7,488
- Taxes -€7,060
down €7,060 (-62.3%), from €11,332 to €4,272
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 | €415,102 | €553,511 | +€138,409 | +33.3% |
| Fixed assets | 21/28 | €68,728 | €223,793 | +€155,066 | +226% |
| Tangible fixed assets | 22/27 | €68,608 | €189,673 | +€121,066 | +176% |
| Furniture and vehicles | 24 | €68,608 | €51,065 | -€17,542 | -25.6% |
| Leasing and similar rights | 25 | - | €138,608 | +€138,608 | |
| Financial fixed assets | 28 | €120 | €34,120 | +€34,000 | +28,333% |
| Current assets | 29/58 | €346,375 | €329,718 | -€16,657 | -4.8% |
| Stocks and contracts in progress | 3 | €250 | - | -€250 | |
| Stocks | 30/36 | €250 | - | -€250 | |
| Amounts receivable within one year | 40/41 | €254,961 | €327,155 | +€72,194 | +28.3% |
| Trade receivables | 40 | €235,792 | €67,037 | -€168,755 | -71.6% |
| Other amounts receivable | 41 | €19,169 | €260,118 | +€240,950 | +1,257% |
| Cash at bank and in hand | 54/58 | €90,855 | €1,721 | -€89,134 | -98.1% |
| Deferred charges and accrued income | 490/1 | €308 | €842 | +€533 | +173% |
| Total equity and liabilities | 10/49 | €415,102 | €553,511 | +€138,409 | +33.3% |
| Equity | 10/15 | €318,964 | €289,029 | -€29,936 | -9.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,504 | €268,569 | -€29,936 | -10.0% |
| Amounts payable | 17/49 | €96,138 | €264,483 | +€168,345 | +175% |
| Amounts payable after more than one year | 17 | €24,378 | €166,735 | +€142,357 | +584% |
| Financial debts | 170/4 | €24,378 | €166,735 | +€142,357 | +584% |
| Amounts payable within one year | 42/48 | €71,760 | €97,748 | +€25,988 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €26,220 | €45,242 | +€19,022 | +72.5% |
| Financial debts | 43 | €14,982 | €24,982 | +€10,000 | +66.7% |
| Credit institutions | 430/8 | €14,982 | €24,982 | +€10,000 | +66.7% |
| Trade debts | 44 | €3,924 | €10,766 | +€6,842 | +174% |
| Suppliers | 440/4 | €3,924 | €10,766 | +€6,842 | +174% |
| Taxes, remuneration and social security | 45 | €16,950 | €16,758 | -€191 | -1.1% |
| Taxes | 450/3 | €8,792 | €7,212 | -€1,580 | -18.0% |
| Remuneration and social security | 454/9 | €8,158 | €9,546 | +€1,389 | +17.0% |
| Other amounts payable | 47/48 | €9,685 | - | -€9,685 | |
| Non-recurring operating income | 76A | - | €279 | +€279 | |
| Remuneration, social security and pensions | 62 | €46,405 | €66,664 | +€20,259 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,111 | €46,988 | +€27,877 | +146% |
| Other operating charges | 640/8 | €7,458 | €24,532 | +€17,074 | +229% |
| Non-recurring operating charges | 66A | - | €10,889 | +€10,889 | |
| Gross operating margin | 9900 | €120,685 | €123,398 | +€2,713 | +2.2% |
| Operating profit (loss) | 9901 | €47,712 | -€25,674 | -€73,386 | |
| Financial income | 75/76B | €0 | €7,488 | +€7,488 | +74,883,800% |
| Recurring financial income | 75 | €0 | €7,488 | +€7,488 | +74,883,800% |
| Financial charges | 65/66B | €5,408 | €7,478 | +€2,070 | +38.3% |
| Recurring financial charges | 65 | €5,408 | €7,478 | +€2,070 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €42,304 | -€25,664 | -€67,968 | |
| Income taxes | 67/77 | €11,332 | €4,272 | -€7,060 | -62.3% |
| Profit (loss) for the period | 9904 | €30,972 | -€29,936 | -€60,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,972 | -€29,936 | -€60,908 |
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.