Business Performance 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.
Business Performance Solutions
Largest movements
- Cash +€55,019
up €55,019 (+192%), from €28,634 to €83,653
mainly Receivables within one year (+€21,583) and Net result for the year (+€19,667)
- Receivables within one year -€21,583
down €21,583 (-81.8%), from €26,397 to €4,815
of which Trade receivables: -€18,522
- Tangible fixed assets -€4,233
down €4,233 (-35.6%), from €11,888 to €7,655
of which Furniture and vehicles: -€3,713
- Profit (loss) carried forward +€19,667
up €19,667 (+62.3%), from -€31,554 to -€11,887
- Other debts +€7,936
up €7,936 (+17.1%), from €46,400 to €54,336
- Trade debts +€1,589
up €1,589, from €0 to €1,589
- Gross operating margin +€53,457
up €53,457, from -€24,872 to €28,585
- Financial charges +€1,013
up €1,013 (+39.8%), from €2,546 to €3,559
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 | €66,920 | €96,123 | +€29,203 | +43.6% |
| Fixed assets | 21/28 | €11,888 | €7,655 | -€4,233 | -35.6% |
| Tangible fixed assets | 22/27 | €11,888 | €7,655 | -€4,233 | -35.6% |
| Plant, machinery and equipment | 23 | €2,246 | €1,726 | -€520 | -23.2% |
| Furniture and vehicles | 24 | €9,642 | €5,929 | -€3,713 | -38.5% |
| Current assets | 29/58 | €55,031 | €88,468 | +€33,437 | +60.8% |
| Amounts receivable within one year | 40/41 | €26,397 | €4,815 | -€21,583 | -81.8% |
| Trade receivables | 40 | €19,331 | €810 | -€18,522 | -95.8% |
| Other amounts receivable | 41 | €7,066 | €4,005 | -€3,061 | -43.3% |
| Cash at bank and in hand | 54/58 | €28,634 | €83,653 | +€55,019 | +192% |
| Total equity and liabilities | 10/49 | €66,920 | €96,123 | +€29,203 | +43.6% |
| Equity | 10/15 | €18,206 | €37,873 | +€19,667 | +108% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,160 | €31,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,300 | €29,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,554 | -€11,887 | +€19,667 | +62.3% |
| Amounts payable | 17/49 | €48,714 | €58,250 | +€9,536 | +19.6% |
| Amounts payable within one year | 42/48 | €48,714 | €58,250 | +€9,536 | +19.6% |
| Trade debts | 44 | €0 | €1,589 | +€1,589 | |
| Suppliers | 440/4 | €0 | €1,589 | +€1,589 | |
| Taxes, remuneration and social security | 45 | €2,314 | €2,325 | +€11 | +0.5% |
| Taxes | 450/3 | €2,314 | €2,325 | +€11 | +0.5% |
| Other amounts payable | 47/48 | €46,400 | €54,336 | +€7,936 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,114 | €4,233 | +€119 | +2.9% |
| Other operating charges | 640/8 | €578 | €833 | +€256 | +44.3% |
| Gross operating margin | 9900 | -€24,872 | €28,585 | +€53,457 | |
| Operating profit (loss) | 9901 | -€29,564 | €23,518 | +€53,082 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,546 | €3,559 | +€1,013 | +39.8% |
| Recurring financial charges | 65 | €2,546 | €3,559 | +€1,013 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,109 | €19,960 | +€52,069 | |
| Income taxes | 67/77 | €286 | €293 | +€7 | +2.4% |
| Profit (loss) for the period | 9904 | -€32,395 | €19,667 | +€52,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,395 | €19,667 | +€52,063 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.