BSSP: 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.
BSSP
Largest movements
- Receivables within one year +€2,630
up €2,630 (+810.0%), from €325 to €2,955
of which Other amounts receivable: +€2,660
- Cash +€791
up €791 (+273.6%), from €289 to €1,079
mainly Contributions, distributions and other (+€28,380) and Deferred charges and accrued income (+€370)
- Deferred charges and accrued income -€370
no longer reported in 2025 (was €370)
- Financial fixed assets -€195
no longer reported in 2025 (was €195)
- Contributions +€28,380
up €28,380 (+8.9%), from €318,600 to €346,980
- Other debts -€13,883
down €13,883 (-39.4%), from €35,215 to €21,332
- Profit (loss) carried forward -€5,903
down €5,903 (-1.6%), from -€359,875 to -€365,778
- Trade debts -€5,723
down €5,723 (-79.2%), from €7,223 to €1,500
- Depreciation -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin +€5,970
up €5,970 (+53.8%), from -€11,087 to -€5,117
- Other operating charges +€198
up €198 (+44.0%), from €451 to €649
- Financial charges -€155
down €155 (-45.7%), from €340 to €184
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,179 | €4,034 | +€2,855 | +242.3% |
| Fixed assets | 21/28 | €195 | - | -€195 | |
| Financial fixed assets | 28 | €195 | - | -€195 | |
| Current assets | 29/58 | €984 | €4,034 | +€3,050 | +310.1% |
| Amounts receivable within one year | 40/41 | €325 | €2,955 | +€2,630 | +810.0% |
| Trade receivables | 40 | €30 | - | -€30 | |
| Other amounts receivable | 41 | €295 | €2,955 | +€2,660 | +902.7% |
| Cash at bank and in hand | 54/58 | €289 | €1,079 | +€791 | +273.6% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €1,179 | €4,034 | +€2,855 | +242.3% |
| Equity | 10/15 | -€41,275 | -€18,798 | +€22,477 | +54.5% |
| Contributions | 10/11 | €318,600 | €346,980 | +€28,380 | +8.9% |
| Capital | 10 | €318,600 | €346,980 | +€28,380 | +8.9% |
| Issued capital | 100 | €318,600 | €346,980 | +€28,380 | +8.9% |
| Profit (loss) carried forward | 14 | -€359,875 | -€365,778 | -€5,903 | -1.6% |
| Amounts payable | 17/49 | €42,454 | €22,832 | -€19,622 | -46.2% |
| Amounts payable within one year | 42/48 | €42,438 | €22,832 | -€19,606 | -46.2% |
| Trade debts | 44 | €7,223 | €1,500 | -€5,723 | -79.2% |
| Suppliers | 440/4 | €7,223 | €1,500 | -€5,723 | -79.2% |
| Other amounts payable | 47/48 | €35,215 | €21,332 | -€13,883 | -39.4% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,000 | - | -€11,000 | |
| Other operating charges | 640/8 | €451 | €649 | +€198 | +44.0% |
| Gross operating margin | 9900 | -€11,087 | -€5,117 | +€5,970 | +53.8% |
| Operating profit (loss) | 9901 | -€22,538 | -€5,766 | +€16,771 | +74.4% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €340 | €184 | -€155 | -45.7% |
| Recurring financial charges | 65 | €340 | €184 | -€155 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,877 | -€5,903 | +€16,975 | +74.2% |
| Profit (loss) for the period | 9904 | -€22,877 | -€5,903 | +€16,975 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,877 | -€5,903 | +€16,975 | +74.2% |
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 2 October 2026 via checked.be.