BSB Holding: 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.
BSB Holding
Largest movements
- Receivables within one year +€7,951
up €7,951 (+135.9%), from €5,849 to €13,799
of which Trade receivables: +€7,951
- Cash -€7,947
down €7,947 (-100.0%), from €7,951 to €4
mainly Receivables within one year (-€7,951) and Net result for the year (-€5,807)
- Tangible fixed assets -€2,967
down €2,967 (-39.5%), from €7,518 to €4,552
- Profit (loss) carried forward -€5,807
down €5,807 (-152.0%), from -€3,820 to -€9,627
- Other debts +€1,765
new in 2024: €1,765
- Trade debts +€1,079
up €1,079 (+5.1%), from €21,138 to €22,217
- Purchases and services -€14,596
no longer reported in 2024 (was €14,596)
- Turnover -€12,646
no longer reported in 2024 (was €12,646)
- Depreciation +€1,585
up €1,585 (+114.7%), from €1,382 to €2,967
- Gross operating margin -€295
down €295 (-15.1%), from -€1,950 to -€2,245
- Financial charges +€244
new in 2024: €244
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.
Cash bridge derived
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 | €21,318 | €18,355 | -€2,963 | -13.9% |
| Fixed assets | 21/28 | €7,518 | €4,552 | -€2,967 | -39.5% |
| Tangible fixed assets | 22/27 | €7,518 | €4,552 | -€2,967 | -39.5% |
| Furniture and vehicles | 24 | €7,518 | €4,552 | -€2,967 | -39.5% |
| Current assets | 29/58 | €13,799 | €13,803 | +€4 | 0.0% |
| Amounts receivable within one year | 40/41 | €5,849 | €13,799 | +€7,951 | +135.9% |
| Trade receivables | 40 | €4,695 | €12,646 | +€7,951 | +169.3% |
| Other amounts receivable | 41 | €1,153 | €1,153 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,951 | €4 | -€7,947 | -100.0% |
| Total equity and liabilities | 10/49 | €21,318 | €18,355 | -€2,963 | -13.9% |
| Equity | 10/15 | €180 | -€5,627 | -€5,807 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,820 | -€9,627 | -€5,807 | -152.0% |
| Amounts payable | 17/49 | €21,138 | €23,982 | +€2,844 | +13.5% |
| Amounts payable within one year | 42/48 | €21,138 | €23,982 | +€2,844 | +13.5% |
| Trade debts | 44 | €21,138 | €22,217 | +€1,079 | +5.1% |
| Suppliers | 440/4 | €21,138 | €22,217 | +€1,079 | +5.1% |
| Other amounts payable | 47/48 | - | €1,765 | +€1,765 | |
| Turnover | 70 | €12,646 | - | -€12,646 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,596 | - | -€14,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €2,967 | +€1,585 | +114.7% |
| Other operating charges | 640/8 | €489 | €352 | -€137 | -28.0% |
| Gross operating margin | 9900 | -€1,950 | -€2,245 | -€295 | -15.1% |
| Operating profit (loss) | 9901 | -€3,820 | -€5,563 | -€1,743 | -45.6% |
| Financial charges | 65/66B | - | €244 | +€244 | |
| Recurring financial charges | 65 | - | €244 | +€244 | |
| Profit (loss) for the period before taxes | 9903 | -€3,820 | -€5,807 | -€1,987 | -52.0% |
| Profit (loss) for the period | 9904 | -€3,820 | -€5,807 | -€1,987 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,820 | -€5,807 | -€1,987 | -52.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.