B&S Constructions: 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.
B&S Constructions
Largest movements
- Cash -€11,374
down €11,374 (-47.6%), from €23,917 to €12,543
mainly Other debts (-€13,614) and Net result for the year (-€8,279)
- Receivables within one year -€10,519
down €10,519 (-85.0%), from €12,378 to €1,859
of which Other amounts receivable: -€10,519
- Other debts -€13,614
down €13,614 (-97.2%), from €14,000 to €386
- Profit (loss) carried forward -€4,789
new in 2025: -€4,789
- Reserves -€3,490
no longer reported in 2025 (was €3,490)
- Gross operating margin -€4,553
down €4,553 (-157.3%), from -€2,895 to -€7,448
- Financial income -€347
down €347 (-52.7%), from €659 to €312
- Financial charges -€214
down €214 (-25.6%), from €838 to €624
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.
Cash bridge derived
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 | €36,295 | €14,402 | -€21,893 | -60.3% |
| Current assets | 29/58 | €36,295 | €14,402 | -€21,893 | -60.3% |
| Amounts receivable within one year | 40/41 | €12,378 | €1,859 | -€10,519 | -85.0% |
| Trade receivables | 40 | €721 | €721 | = | 0.0% |
| Other amounts receivable | 41 | €11,657 | €1,137 | -€10,519 | -90.2% |
| Cash at bank and in hand | 54/58 | €23,917 | €12,543 | -€11,374 | -47.6% |
| Total equity and liabilities | 10/49 | €36,295 | €14,402 | -€21,893 | -60.3% |
| Equity | 10/15 | €22,090 | €13,811 | -€8,279 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,490 | - | -€3,490 | |
| Distributable reserves | 133 | €3,490 | - | -€3,490 | |
| Profit (loss) carried forward | 14 | - | -€4,789 | -€4,789 | |
| Amounts payable | 17/49 | €14,205 | €591 | -€13,614 | -95.8% |
| Amounts payable within one year | 42/48 | €14,205 | €591 | -€13,614 | -95.8% |
| Trade debts | 44 | €205 | €205 | = | 0.0% |
| Suppliers | 440/4 | €205 | €205 | = | 0.0% |
| Other amounts payable | 47/48 | €14,000 | €386 | -€13,614 | -97.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,895 | -€7,448 | -€4,553 | -157.3% |
| Operating profit (loss) | 9901 | -€3,400 | -€7,967 | -€4,567 | -134.3% |
| Financial income | 75/76B | €659 | €312 | -€347 | -52.7% |
| Recurring financial income | 75 | €659 | €312 | -€347 | -52.7% |
| Financial charges | 65/66B | €838 | €624 | -€214 | -25.6% |
| Recurring financial charges | 65 | €838 | €624 | -€214 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,579 | -€8,279 | -€4,700 | -131.3% |
| Profit (loss) for the period | 9904 | -€3,579 | -€8,279 | -€4,700 | -131.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,579 | -€8,279 | -€4,700 | -131.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.