BSS TECHNICS: what changed
BSS TECHNICS
Largest movements
- Receivables within one year +€24,817
up €24,817 (+44.9%), from €55,295 to €80,112
of which Other amounts receivable: +€14,063
- Cash +€16,940
up €16,940 (+83.6%), from €20,273 to €37,213
mainly Net result for the year (+€29,890) and Tax, wage and social debts (+€18,812)
- Tangible fixed assets +€7,030
up €7,030 (+456%), from €1,541 to €8,571
of which Furniture and vehicles: +€4,899
- Deferred charges and accrued income +€5,707
up €5,707 (+6,071%), from €94 to €5,801
- Profit (loss) carried forward +€29,890
up €29,890 (+55.0%), from €54,368 to €84,258
- Tax, wage and social debts +€18,812
up €18,812 (+102%), from €18,426 to €37,238
of which Taxes: +€20,874
- Advances received +€6,152
new in 2025: €6,152
- Other debts -€3,109
no longer reported in 2025 (was €3,109)
- Trade debts +€2,749
new in 2025: €2,749
- Gross operating margin -€8,108
down €8,108 (-11.4%), from €70,986 to €62,878
- Taxes -€4,885
down €4,885 (-40.0%), from €12,222 to €7,337
- Staff costs -€2,666
down €2,666 (-10.3%), from €25,926 to €23,260
- Financial charges +€871
up €871 (+316%), from €276 to €1,147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,203 | €131,697 | +€54,494 | +70.6% |
| Fixed assets | 21/28 | €1,541 | €8,571 | +€7,030 | +456% |
| Tangible fixed assets | 22/27 | €1,541 | €8,571 | +€7,030 | +456% |
| Plant, machinery and equipment | 23 | €710 | €2,841 | +€2,131 | +300% |
| Furniture and vehicles | 24 | €831 | €5,730 | +€4,899 | +590% |
| Current assets | 29/58 | €75,662 | €123,126 | +€47,464 | +62.7% |
| Amounts receivable within one year | 40/41 | €55,295 | €80,112 | +€24,817 | +44.9% |
| Trade receivables | 40 | €48,960 | €59,714 | +€10,754 | +22.0% |
| Other amounts receivable | 41 | €6,335 | €20,398 | +€14,063 | +222% |
| Cash at bank and in hand | 54/58 | €20,273 | €37,213 | +€16,940 | +83.6% |
| Deferred charges and accrued income | 490/1 | €94 | €5,801 | +€5,707 | +6,071% |
| Total equity and liabilities | 10/49 | €77,203 | €131,697 | +€54,494 | +70.6% |
| Equity | 10/15 | €55,668 | €85,558 | +€29,890 | +53.7% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,368 | €84,258 | +€29,890 | +55.0% |
| Amounts payable | 17/49 | €21,535 | €46,139 | +€24,604 | +114% |
| Amounts payable within one year | 42/48 | €21,535 | €46,139 | +€24,604 | +114% |
| Trade debts | 44 | - | €2,749 | +€2,749 | |
| Suppliers | 440/4 | - | €2,749 | +€2,749 | |
| Advances received on contracts in progress | 46 | - | €6,152 | +€6,152 | |
| Taxes, remuneration and social security | 45 | €18,426 | €37,238 | +€18,812 | +102% |
| Taxes | 450/3 | €10,763 | €31,637 | +€20,874 | +194% |
| Remuneration and social security | 454/9 | €7,663 | €5,601 | -€2,062 | -26.9% |
| Other amounts payable | 47/48 | €3,109 | - | -€3,109 | |
| Remuneration, social security and pensions | 62 | €25,926 | €23,260 | -€2,666 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €890 | -€222 | -20.0% |
| Other operating charges | 640/8 | €387 | €522 | +€135 | +34.9% |
| Gross operating margin | 9900 | €70,986 | €62,878 | -€8,108 | -11.4% |
| Operating profit (loss) | 9901 | €43,561 | €38,206 | -€5,355 | -12.3% |
| Financial income | 75/76B | €53 | €168 | +€115 | +217% |
| Recurring financial income | 75 | €53 | €168 | +€115 | +217% |
| Financial charges | 65/66B | €276 | €1,147 | +€871 | +316% |
| Recurring financial charges | 65 | €276 | €1,147 | +€871 | +316% |
| Profit (loss) for the period before taxes | 9903 | €43,338 | €37,227 | -€6,111 | -14.1% |
| Income taxes | 67/77 | €12,222 | €7,337 | -€4,885 | -40.0% |
| Profit (loss) for the period | 9904 | €31,116 | €29,890 | -€1,226 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,116 | €29,890 | -€1,226 | -3.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.