BSSI: what changed
Two fiscal 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.
What changed
BSSI
NACE 81.220, Other building cleaning and industrial cleaning
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€129,009
2024 · €56,795+€72,214
Equity
€1.0m
2024 · €872,397+€128,905
Cash
€53,504
2024 · €28,865+€24,639
Balance sheet total
€2.6m
2024 · €2.1m+€464,516
Largest movements
Assets
- Receivables within one year +€304,016
up €304,016 (+51.1%), from €595,454 to €899,470
of which Trade receivables: +€227,521
- Receivables after one year +€191,475
new in 2025: €191,475
- Tangible fixed assets -€54,916
down €54,916 (-3.7%), from €1.5m to €1.4m
Equity and liabilities
- Trade debts +€176,821
up €176,821 (+25.2%), from €701,895 to €878,717
- Profit (loss) carried forward +€128,905
up €128,905 (+15.1%), from €851,497 to €980,402
- Other debts +€118,396
up €118,396 (+282.7%), from €41,888 to €160,284
- Tax, wage and social debts +€80,482
up €80,482 (+45.2%), from €178,146 to €258,628
of which Taxes: +€51,171
- Current portion of long-term debt -€29,652
down €29,652 (-28.1%), from €105,566 to €75,914
Income statement
- Gross operating margin +€787,203
up €787,203 (+35.4%), from €2.2m to €3.0m
- Staff costs +€709,554
up €709,554 (+39.3%), from €1.8m to €2.5m
- Taxes +€37,357
up €37,357 (+75.8%), from €49,304 to €86,661
- Depreciation -€30,774
down €30,774 (-12.0%), from €257,189 to €226,415
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.
Result 2024
€56,795
Gross operating margin
+€787,203
Staff costs
-€709,554
Depreciation
+€30,774
Other operating charges
+€5,440
Financial income
+€23
Financial charges
-€4,315
Taxes
-€37,357
Result 2025
€129,009
Cash bridge derived
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.
From operations
+€241,607
Investment
-€168,999
Financing
-€47,969
Cash 2024
€28,865
From operations (derived)
+€241,607
Net result for the year
+€129,009
Depreciation
+€226,415
Receivables after one year
-€191,475
Receivables within one year
-€304,016
Deferred charges and accrued income
-€1,802
Trade debts
+€176,821
Tax, wage and social debts
+€80,482
Other debts
+€118,396
Accrued charges and deferred income
+€7,777
Investment (derived)
-€168,999
Investment in fixed assets (net)
-€168,999
Financing
-€47,969
Debts after one year
-€21,656
Current portion of long-term debt
-€29,652
Short-term financial debts
+€3,443
Contributions, distributions and other
-€104
Cash 2025
€53,504
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,122,185 | €2,586,701 | +€464,516 | +21.9% |
| Fixed assets | 21/28 | €1,497,866 | €1,440,450 | -€57,416 | -3.8% |
| Tangible fixed assets | 22/27 | €1,468,754 | €1,413,838 | -€54,916 | -3.7% |
| Land and buildings | 22 | €1,283,623 | €1,260,297 | -€23,326 | -1.8% |
| Plant, machinery and equipment | 23 | €7,236 | €1,734 | -€5,503 | -76.0% |
| Furniture and vehicles | 24 | €154,970 | €133,408 | -€21,562 | -13.9% |
| Other tangible fixed assets | 26 | €18,111 | €13,585 | -€4,526 | -25.0% |
| Assets under construction and advance payments | 27 | €4,814 | €4,814 | = | 0.0% |
| Financial fixed assets | 28 | €29,112 | €26,612 | -€2,500 | -8.6% |
| Current assets | 29/58 | €624,319 | €1,146,251 | +€521,932 | +83.6% |
| Amounts receivable after more than one year | 29 | - | €191,475 | +€191,475 | |
| Other amounts receivable | 291 | - | €191,475 | +€191,475 | |
| Amounts receivable within one year | 40/41 | €595,454 | €899,470 | +€304,016 | +51.1% |
| Trade receivables | 40 | €467,020 | €694,541 | +€227,521 | +48.7% |
| Other amounts receivable | 41 | €128,434 | €204,929 | +€76,495 | +59.6% |
| Cash at bank and in hand | 54/58 | €28,865 | €53,504 | +€24,639 | +85.4% |
| Deferred charges and accrued income | 490/1 | - | €1,802 | +€1,802 | |
| Total equity and liabilities | 10/49 | €2,122,185 | €2,586,701 | +€464,516 | +21.9% |
| Equity | 10/15 | €872,397 | €1,001,302 | +€128,905 | +14.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €851,497 | €980,402 | +€128,905 | +15.1% |
| Amounts payable | 17/49 | €1,249,788 | €1,585,399 | +€335,611 | +26.9% |
| Amounts payable after more than one year | 17 | €221,810 | €200,154 | -€21,656 | -9.8% |
| Financial debts | 170/4 | €221,810 | €200,154 | -€21,656 | -9.8% |
| Amounts payable within one year | 42/48 | €1,027,978 | €1,377,469 | +€349,491 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €105,566 | €75,914 | -€29,652 | -28.1% |
| Financial debts | 43 | €484 | €3,927 | +€3,443 | +712.0% |
| Credit institutions | 430/8 | €484 | €3,927 | +€3,443 | +712.0% |
| Trade debts | 44 | €701,895 | €878,717 | +€176,821 | +25.2% |
| Suppliers | 440/4 | €701,895 | €878,717 | +€176,821 | +25.2% |
| Taxes, remuneration and social security | 45 | €178,146 | €258,628 | +€80,482 | +45.2% |
| Taxes | 450/3 | €37,335 | €88,506 | +€51,171 | +137.1% |
| Remuneration and social security | 454/9 | €140,811 | €170,122 | +€29,311 | +20.8% |
| Other amounts payable | 47/48 | €41,888 | €160,284 | +€118,396 | +282.7% |
| Accrued charges and deferred income | 492/3 | - | €7,777 | +€7,777 | |
| Remuneration, social security and pensions | 62 | €1,805,873 | €2,515,427 | +€709,554 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257,189 | €226,415 | -€30,774 | -12.0% |
| Other operating charges | 640/8 | €25,067 | €19,627 | -€5,440 | -21.7% |
| Gross operating margin | 9900 | €2,222,592 | €3,009,795 | +€787,203 | +35.4% |
| Operating profit (loss) | 9901 | €134,462 | €248,325 | +€113,863 | +84.7% |
| Financial income | 75/76B | €129 | €152 | +€23 | +17.4% |
| Recurring financial income | 75 | €129 | €152 | +€23 | +17.4% |
| Financial charges | 65/66B | €28,493 | €32,808 | +€4,315 | +15.1% |
| Recurring financial charges | 65 | €28,243 | €32,808 | +€4,565 | +16.2% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | €106,099 | €215,670 | +€109,571 | +103.3% |
| Income taxes | 67/77 | €49,304 | €86,661 | +€37,357 | +75.8% |
| Profit (loss) for the period | 9904 | €56,795 | €129,009 | +€72,214 | +127.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,795 | €129,009 | +€72,214 | +127.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.