BST HEADSET SOLUTIONS: 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.
BST HEADSET SOLUTIONS
Largest movements
- Receivables within one year -€16,317
down €16,317 (-24.2%), from €67,432 to €51,115
of which Trade receivables: -€17,799
- Cash +€7,155
up €7,155 (+28.6%), from €25,059 to €32,214
mainly Net result for the year (+€19,555) and Receivables within one year (+€16,317)
- Trade debts -€23,953
down €23,953 (-60.7%), from €39,480 to €15,527
- Reserves +€19,555
up €19,555 (+859%), from €2,276 to €21,831
- Tax, wage and social debts -€5,246
down €5,246 (-60.7%), from €8,637 to €3,391
- Gross operating margin -€15,635
down €15,635 (-36.4%), from €42,932 to €27,297
- Taxes -€597
down €597 (-8.4%), from €7,115 to €6,518
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 | €93,068 | €83,906 | -€9,162 | -9.8% |
| Fixed assets | 21/28 | €550 | €550 | = | 0.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €92,518 | €83,356 | -€9,162 | -9.9% |
| Amounts receivable within one year | 40/41 | €67,432 | €51,115 | -€16,317 | -24.2% |
| Trade receivables | 40 | €67,432 | €49,633 | -€17,799 | -26.4% |
| Other amounts receivable | 41 | - | €1,482 | +€1,482 | |
| Cash at bank and in hand | 54/58 | €25,059 | €32,214 | +€7,155 | +28.6% |
| Deferred charges and accrued income | 490/1 | €27 | €27 | +€0 | +0.6% |
| Total equity and liabilities | 10/49 | €93,068 | €83,906 | -€9,162 | -9.8% |
| Equity | 10/15 | €20,876 | €40,431 | +€19,555 | +93.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,276 | €21,831 | +€19,555 | +859% |
| Distributable reserves | 133 | €2,276 | €21,831 | +€19,555 | +859% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €72,193 | €43,475 | -€28,718 | -39.8% |
| Amounts payable within one year | 42/48 | €72,193 | €43,475 | -€28,718 | -39.8% |
| Trade debts | 44 | €39,480 | €15,527 | -€23,953 | -60.7% |
| Suppliers | 440/4 | €39,480 | €15,527 | -€23,953 | -60.7% |
| Taxes, remuneration and social security | 45 | €8,637 | €3,391 | -€5,246 | -60.7% |
| Taxes | 450/3 | €8,637 | €3,391 | -€5,246 | -60.7% |
| Other amounts payable | 47/48 | €24,075 | €24,557 | +€482 | +2.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | €42,932 | €27,297 | -€15,635 | -36.4% |
| Operating profit (loss) | 9901 | €42,342 | €26,689 | -€15,652 | -37.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €595 | €616 | +€21 | +3.5% |
| Recurring financial charges | 65 | €595 | €616 | +€21 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €41,747 | €26,074 | -€15,673 | -37.5% |
| Income taxes | 67/77 | €7,115 | €6,518 | -€597 | -8.4% |
| Profit (loss) for the period | 9904 | €34,632 | €19,555 | -€15,077 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,632 | €19,555 | -€15,077 | -43.5% |
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 21 October 2026 via checked.be.