BSS TRANSPORT: 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 TRANSPORT
Largest movements
- Receivables within one year +€13,172
up €13,172 (+76.1%), from €17,305 to €30,477
of which Trade receivables: +€12,505
- Deferred charges and accrued income -€2,184
no longer reported in 2022 (was €2,184)
- Cash -€1,471
down €1,471 (-68.3%), from €2,155 to €684
mainly Receivables within one year (-€13,172)
- Tangible fixed assets -€500
down €500 (-50.0%), from €1,000 to €500
- Profit (loss) carried forward +€6,220
up €6,220 (+54.8%), from €11,358 to €17,578
- Trade debts +€1,884
up €1,884 (+32.3%), from €5,840 to €7,724
- Tax, wage and social debts +€887
up €887 (+47.2%), from €1,880 to €2,767
- Depreciation -€6,000
down €6,000 (-92.3%), from €6,500 to €500
- Gross operating margin +€2,847
up €2,847 (+37.9%), from €7,516 to €10,363
- Taxes +€2,065
up €2,065 (+585%), from €353 to €2,419
- Other operating charges +€918
new in 2022: €918
- Financial income -€308
no longer reported in 2022 (was €308)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,644 | €31,661 | +€9,017 | +39.8% |
| Fixed assets | 21/28 | €1,000 | €500 | -€500 | -50.0% |
| Tangible fixed assets | 22/27 | €1,000 | €500 | -€500 | -50.0% |
| Furniture and vehicles | 24 | €1,000 | €500 | -€500 | -50.0% |
| Current assets | 29/58 | €21,644 | €31,161 | +€9,517 | +44.0% |
| Amounts receivable within one year | 40/41 | €17,305 | €30,477 | +€13,172 | +76.1% |
| Trade receivables | 40 | €8,226 | €20,731 | +€12,505 | +152% |
| Other amounts receivable | 41 | €9,079 | €9,746 | +€667 | +7.3% |
| Cash at bank and in hand | 54/58 | €2,155 | €684 | -€1,471 | -68.3% |
| Deferred charges and accrued income | 490/1 | €2,184 | - | -€2,184 | |
| Total equity and liabilities | 10/49 | €22,644 | €31,661 | +€9,017 | +39.8% |
| Equity | 10/15 | €14,925 | €21,145 | +€6,220 | +41.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €567 | €567 | = | 0.0% |
| Non-distributable reserves | 130/1 | €567 | €567 | = | 0.0% |
| Reserves not available under the articles | 1311 | €567 | €567 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,358 | €17,578 | +€6,220 | +54.8% |
| Amounts payable | 17/49 | €7,719 | €10,516 | +€2,797 | +36.2% |
| Amounts payable within one year | 42/48 | €7,719 | €10,516 | +€2,797 | +36.2% |
| Trade debts | 44 | €5,840 | €7,724 | +€1,884 | +32.3% |
| Suppliers | 440/4 | €5,840 | €7,724 | +€1,884 | +32.3% |
| Taxes, remuneration and social security | 45 | €1,880 | €2,767 | +€887 | +47.2% |
| Taxes | 450/3 | €1,880 | €2,767 | +€887 | +47.2% |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €500 | -€6,000 | -92.3% |
| Other operating charges | 640/8 | - | €918 | +€918 | |
| Gross operating margin | 9900 | €7,516 | €10,363 | +€2,847 | +37.9% |
| Operating profit (loss) | 9901 | €1,016 | €8,946 | +€7,930 | +780% |
| Financial income | 75/76B | €308 | - | -€308 | |
| Recurring financial income | 75 | €308 | - | -€308 | |
| Financial charges | 65/66B | €379 | €307 | -€72 | -19.1% |
| Recurring financial charges | 65 | €379 | €307 | -€72 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €944 | €8,639 | +€7,694 | +815% |
| Income taxes | 67/77 | €353 | €2,419 | +€2,065 | +585% |
| Profit (loss) for the period | 9904 | €591 | €6,220 | +€5,629 | +952% |
| Profit (loss) for the period to be appropriated | 9905 | €591 | €6,220 | +€5,629 | +952% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.