B.S.D.: what changed
What changed
B.S.D.
NACE 46.412, Wholesale of household textiles and bedding
filed annual accounts (NBB)
Net result for the year
€3,763
2025 · €8,224-€4,461
Equity
€72,526
2025 · €68,763+€3,763
Cash
€0
2025 · €606-€606
Balance sheet total
€140,484
2025 · €158,274-€17,790
Largest movements
Assets
- Tangible fixed assets -€9,264
down €9,264 (-87.1%), from €10,631 to €1,367
of which Furniture and vehicles: -€8,721
- Stocks and contracts -€3,458
down €3,458 (-2.6%), from €132,406 to €128,948
- Receivables within one year -€2,687
down €2,687 (-24.2%), from €11,107 to €8,419
of which Trade receivables: -€3,025
Equity and liabilities
- Other debts -€7,347
down €7,347 (-21.5%), from €34,230 to €26,883
- Current portion of long-term debt -€6,721
down €6,721 (-83.2%), from €8,078 to €1,356
- Trade debts -€3,975
down €3,975 (-29.3%), from €13,571 to €9,597
- Reserves +€3,763
up €3,763 (+7.5%), from €50,171 to €53,934
of which Distributable reserves: +€3,763
- Tax, wage and social debts -€2,618
down €2,618 (-36.0%), from €7,276 to €4,658
Income statement
- Gross operating margin -€6,133
down €6,133 (-27.3%), from €22,449 to €16,316
- Taxes -€1,829
down €1,829 (-58.2%), from €3,142 to €1,312
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€8,224
Gross operating margin
-€6,133
Other operating charges
-€41
Financial income
-€194
Financial charges
+€76
Taxes
+€1,829
Result 2026
€3,763
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,108
Investment
+€900
Financing
-€7,613
Cash 2025
€606
From operations (derived)
+€6,108
Net result for the year
+€3,763
Depreciation
+€9,264
Stocks and contracts
+€3,458
Receivables within one year
+€2,687
Deferred charges and accrued income
+€875
Trade debts
-€3,975
Tax, wage and social debts
-€2,618
Other debts
-€7,347
Investment (derived)
+€900
Investment in fixed assets (net)
+€900
Financing
-€7,613
Debts after one year
-€1,356
Current portion of long-term debt
-€6,721
Short-term financial debts
+€464
Cash 2026
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,274 | €140,484 | -€17,790 | -11.2% |
| Fixed assets | 21/28 | €13,281 | €3,117 | -€10,164 | -76.5% |
| Tangible fixed assets | 22/27 | €10,631 | €1,367 | -€9,264 | -87.1% |
| Land and buildings | 22 | €730 | €487 | -€243 | -33.3% |
| Plant, machinery and equipment | 23 | €343 | €44 | -€299 | -87.1% |
| Furniture and vehicles | 24 | €9,558 | €836 | -€8,721 | -91.2% |
| Financial fixed assets | 28 | €2,650 | €1,750 | -€900 | -34.0% |
| Current assets | 29/58 | €144,994 | €137,367 | -€7,626 | -5.3% |
| Stocks and contracts in progress | 3 | €132,406 | €128,948 | -€3,458 | -2.6% |
| Stocks | 30/36 | €132,406 | €128,948 | -€3,458 | -2.6% |
| Amounts receivable within one year | 40/41 | €11,107 | €8,419 | -€2,687 | -24.2% |
| Trade receivables | 40 | €10,756 | €7,732 | -€3,025 | -28.1% |
| Other amounts receivable | 41 | €350 | €688 | +€337 | +96.2% |
| Cash at bank and in hand | 54/58 | €606 | €0 | -€606 | -100% |
| Deferred charges and accrued income | 490/1 | €875 | €0 | -€875 | -100% |
| Total equity and liabilities | 10/49 | €158,274 | €140,484 | -€17,790 | -11.2% |
| Equity | 10/15 | €68,763 | €72,526 | +€3,763 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,171 | €53,934 | +€3,763 | +7.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €48,312 | €52,075 | +€3,763 | +7.8% |
| Amounts payable | 17/49 | €89,511 | €67,958 | -€21,553 | -24.1% |
| Amounts payable after more than one year | 17 | €26,356 | €25,000 | -€1,356 | -5.1% |
| Financial debts | 170/4 | €26,356 | €25,000 | -€1,356 | -5.1% |
| Amounts payable within one year | 42/48 | €63,155 | €42,958 | -€20,196 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €8,078 | €1,356 | -€6,721 | -83.2% |
| Financial debts | 43 | - | €464 | +€464 | |
| Credit institutions | 430/8 | - | €464 | +€464 | |
| Trade debts | 44 | €13,571 | €9,597 | -€3,975 | -29.3% |
| Suppliers | 440/4 | €13,571 | €9,597 | -€3,975 | -29.3% |
| Taxes, remuneration and social security | 45 | €7,276 | €4,658 | -€2,618 | -36.0% |
| Taxes | 450/3 | €7,276 | €4,658 | -€2,618 | -36.0% |
| Other amounts payable | 47/48 | €34,230 | €26,883 | -€7,347 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,264 | €9,264 | = | 0.0% |
| Other operating charges | 640/8 | €1,477 | €1,517 | +€41 | +2.8% |
| Gross operating margin | 9900 | €22,449 | €16,316 | -€6,133 | -27.3% |
| Operating profit (loss) | 9901 | €11,709 | €5,535 | -€6,174 | -52.7% |
| Financial income | 75/76B | €750 | €556 | -€194 | -25.8% |
| Recurring financial income | 75 | €750 | €556 | -€194 | -25.8% |
| Financial charges | 65/66B | €1,093 | €1,016 | -€76 | -7.0% |
| Recurring financial charges | 65 | €1,093 | €1,016 | -€76 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €11,366 | €5,075 | -€6,291 | -55.3% |
| Income taxes | 67/77 | €3,142 | €1,312 | -€1,829 | -58.2% |
| Profit (loss) for the period | 9904 | €8,224 | €3,763 | -€4,461 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,224 | €3,763 | -€4,461 | -54.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.