BUSINESS SOLUTIONS PARTNERS: 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 SOLUTIONS PARTNERS
Largest movements
- Receivables within one year +€193,613
up €193,613 (+491%), from €39,460 to €233,073
of which Trade receivables: +€200,733
- Tangible fixed assets -€81,702
down €81,702 (-4.9%), from €1.7m to €1.6m
of which Land and buildings: -€84,588
- Current investments +€36,218
up €36,218 (+4.0%), from €912,168 to €948,387
- Other debts +€218,953
up €218,953 (+12.1%), from €1.8m to €2.0m
- Reserves -€114,986
down €114,986 (-7.5%), from €1.5m to €1.4m
of which Distributable reserves: -€113,126
- Tax, wage and social debts +€52,396
up €52,396 (+122%), from €42,834 to €95,231
of which Taxes: +€58,316
- Taxes -€12,616
down €12,616 (-18.5%), from €68,155 to €55,539
- Financial income -€8,104
down €8,104 (-37.6%), from €21,549 to €13,445
of which Financial income: -€10,476
- Staff costs +€4,709
up €4,709 (+13.0%), from €36,208 to €40,917
- Depreciation -€4,601
down €4,601 (-4.7%), from €97,943 to €93,342
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,448,215 | €3,596,095 | +€147,880 | +4.3% |
| Fixed assets | 21/28 | €2,193,960 | €2,112,258 | -€81,702 | -3.7% |
| Tangible fixed assets | 22/27 | €1,673,960 | €1,592,258 | -€81,702 | -4.9% |
| Land and buildings | 22 | €1,658,850 | €1,574,263 | -€84,588 | -5.1% |
| Plant, machinery and equipment | 23 | €3,833 | €560 | -€3,272 | -85.4% |
| Furniture and vehicles | 24 | €975 | €644 | -€331 | -34.0% |
| Other tangible fixed assets | 26 | €10,302 | €16,791 | +€6,489 | +63.0% |
| Financial fixed assets | 28 | €520,000 | €520,000 | = | 0.0% |
| Current assets | 29/58 | €1,254,255 | €1,483,837 | +€229,582 | +18.3% |
| Amounts receivable within one year | 40/41 | €39,460 | €233,073 | +€193,613 | +491% |
| Trade receivables | 40 | €32,341 | €233,073 | +€200,733 | +621% |
| Other amounts receivable | 41 | €7,119 | - | -€7,119 | |
| Current investments | 50/53 | €912,168 | €948,387 | +€36,218 | +4.0% |
| Cash at bank and in hand | 54/58 | €299,250 | €299,810 | +€560 | +0.2% |
| Deferred charges and accrued income | 490/1 | €3,377 | €2,567 | -€810 | -24.0% |
| Total equity and liabilities | 10/49 | €3,448,215 | €3,596,095 | +€147,880 | +4.3% |
| Equity | 10/15 | €1,594,266 | €1,475,747 | -€118,518 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,536,903 | €1,421,918 | -€114,986 | -7.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €1,520,043 | €1,406,918 | -€113,126 | -7.4% |
| Investment grants | 15 | €44,962 | €41,430 | -€3,533 | -7.9% |
| Amounts payable | 17/49 | €1,853,950 | €2,120,347 | +€266,398 | +14.4% |
| Amounts payable within one year | 42/48 | €1,853,950 | €2,120,347 | +€266,398 | +14.4% |
| Trade debts | 44 | €4,952 | - | -€4,952 | |
| Suppliers | 440/4 | €4,952 | - | -€4,952 | |
| Taxes, remuneration and social security | 45 | €42,834 | €95,231 | +€52,396 | +122% |
| Taxes | 450/3 | €31,979 | €90,295 | +€58,316 | +182% |
| Remuneration and social security | 454/9 | €10,856 | €4,936 | -€5,919 | -54.5% |
| Other amounts payable | 47/48 | €1,806,163 | €2,025,116 | +€218,953 | +12.1% |
| Remuneration, social security and pensions | 62 | €36,208 | €40,917 | +€4,709 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,943 | €93,342 | -€4,601 | -4.7% |
| Other operating charges | 640/8 | €12,387 | €13,674 | +€1,287 | +10.4% |
| Gross operating margin | 9900 | €307,851 | €306,509 | -€1,342 | -0.4% |
| Operating profit (loss) | 9901 | €161,313 | €158,576 | -€2,737 | -1.7% |
| Financial income | 75/76B | €21,549 | €13,445 | -€8,104 | -37.6% |
| Recurring financial income | 75 | €21,549 | €11,073 | -€10,476 | -48.6% |
| Non-recurring financial income | 76B | - | €2,372 | +€2,372 | |
| Financial charges | 65/66B | €1,944 | €991 | -€953 | -49.0% |
| Recurring financial charges | 65 | €1,944 | €991 | -€953 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €180,918 | €171,030 | -€9,888 | -5.5% |
| Income taxes | 67/77 | €68,155 | €55,539 | -€12,616 | -18.5% |
| Profit (loss) for the period | 9904 | €112,763 | €115,492 | +€2,728 | +2.4% |
| Transfer from tax-exempt reserves | 789 | €113,920 | - | -€113,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €226,683 | €115,492 | -€111,192 | -49.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.