B & S Beheer: 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.
B & S Beheer
Largest movements
- Stocks and contracts +€65,960
up €65,960 (+44.0%), from €150,073 to €216,032
- Tangible fixed assets -€44,857
down €44,857 (-22.4%), from €200,177 to €155,320
- Debts after one year +€225,892
new in 2025: €225,892
- Other debts -€167,528
down €167,528 (-91.2%), from €183,690 to €16,162
- Profit (loss) carried forward -€48,526
down €48,526 (-1,076%), from -€4,508 to -€53,034
- Trade debts +€46,038
up €46,038 (+763%), from €6,033 to €52,070
- Tax, wage and social debts -€29,304
no longer reported in 2025 (was €29,304)
- Gross operating margin -€959
down €959 (-264%), from -€363 to -€1,322
- Financial charges +€393
up €393 (+54.4%), from €723 to €1,116
- Purchases and services -€363
no longer reported in 2025 (was €363)
- Depreciation -€152
down €152 (-0.3%), from €45,008 to €44,857
- Other operating charges +€117
up €117 (+10.5%), from €1,115 to €1,231
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 | €2,121,381 | €2,158,830 | +€37,449 | +1.8% |
| Fixed assets | 21/28 | €200,177 | €155,320 | -€44,857 | -22.4% |
| Tangible fixed assets | 22/27 | €200,177 | €155,320 | -€44,857 | -22.4% |
| Land and buildings | 22 | €200,177 | €155,320 | -€44,857 | -22.4% |
| Current assets | 29/58 | €1,921,204 | €2,003,510 | +€82,306 | +4.3% |
| Stocks and contracts in progress | 3 | €150,073 | €216,032 | +€65,960 | +44.0% |
| Stocks | 30/36 | €150,073 | €216,032 | +€65,960 | +44.0% |
| Amounts receivable within one year | 40/41 | €1,771,099 | €1,787,477 | +€16,378 | +0.9% |
| Trade receivables | 40 | €44,240 | €60,618 | +€16,378 | +37.0% |
| Other amounts receivable | 41 | €1,726,859 | €1,726,859 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €2,121,381 | €2,158,830 | +€37,449 | +1.8% |
| Equity | 10/15 | €664,384 | €615,858 | -€48,526 | -7.3% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €297,052 | €297,052 | = | 0.0% |
| Distributable reserves | 133 | €297,052 | €297,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,508 | -€53,034 | -€48,526 | -1,076% |
| Amounts payable | 17/49 | €1,456,997 | €1,542,972 | +€85,975 | +5.9% |
| Amounts payable after more than one year | 17 | - | €225,892 | +€225,892 | |
| Other amounts payable | 178/9 | - | €225,892 | +€225,892 | |
| Amounts payable within one year | 42/48 | €1,456,027 | €1,316,199 | -€139,828 | -9.6% |
| Financial debts | 43 | €1,237,000 | €1,247,966 | +€10,966 | +0.9% |
| Credit institutions | 430/8 | €1,237,000 | €1,247,966 | +€10,966 | +0.9% |
| Trade debts | 44 | €6,033 | €52,070 | +€46,038 | +763% |
| Suppliers | 440/4 | €6,033 | €52,070 | +€46,038 | +763% |
| Taxes, remuneration and social security | 45 | €29,304 | - | -€29,304 | |
| Taxes | 450/3 | €29,304 | - | -€29,304 | |
| Other amounts payable | 47/48 | €183,690 | €16,162 | -€167,528 | -91.2% |
| Accrued charges and deferred income | 492/3 | €971 | €882 | -€89 | -9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €363 | - | -€363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,008 | €44,857 | -€152 | -0.3% |
| Other operating charges | 640/8 | €1,115 | €1,231 | +€117 | +10.5% |
| Gross operating margin | 9900 | -€363 | -€1,322 | -€959 | -264% |
| Operating profit (loss) | 9901 | -€46,486 | -€47,410 | -€924 | -2.0% |
| Financial charges | 65/66B | €723 | €1,116 | +€393 | +54.4% |
| Recurring financial charges | 65 | €723 | €1,116 | +€393 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | -€47,208 | -€48,526 | -€1,318 | -2.8% |
| Profit (loss) for the period | 9904 | -€47,208 | -€48,526 | -€1,318 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,208 | -€48,526 | -€1,318 | -2.8% |
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 20 October 2026 via checked.be.