B&S-fabriek: what changed
B&S-fabriek
Largest movements
- Receivables within one year -€2,462
down €2,462 (-45.2%), from €5,452 to €2,989
of which Other amounts receivable: -€2,462
- Cash -€510
down €510 (-100%), from €510 to €0
mainly Tax, wage and social debts (-€1,387) and Trade debts (-€894)
- Tax, wage and social debts -€1,387
down €1,387 (-100%), from €1,387 to €0
- Trade debts -€894
down €894 (-100%), from €894 to €0
- Profit (loss) carried forward -€691
down €691 (-2.3%), from -€30,253 to -€30,945
- Gross operating margin +€12,400
up €12,400 (+95.6%), from -€12,971 to -€571
- Other operating charges -€797
down €797 (-86.9%), from €917 to €120
- Financial charges -€145
down €145 (-100%), from €145 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,962 | €2,989 | -€2,972 | -49.9% |
| Current assets | 29/58 | €5,962 | €2,989 | -€2,972 | -49.9% |
| Amounts receivable within one year | 40/41 | €5,452 | €2,989 | -€2,462 | -45.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,452 | €2,989 | -€2,462 | -45.2% |
| Cash at bank and in hand | 54/58 | €510 | €0 | -€510 | -100% |
| Total equity and liabilities | 10/49 | €5,962 | €2,989 | -€2,972 | -49.9% |
| Equity | 10/15 | €3,681 | €2,989 | -€691 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,734 | €27,734 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,874 | €25,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,253 | -€30,945 | -€691 | -2.3% |
| Amounts payable | 17/49 | €2,281 | €0 | -€2,281 | -100% |
| Amounts payable within one year | 42/48 | €2,281 | €0 | -€2,281 | -100% |
| Trade debts | 44 | €894 | €0 | -€894 | -100% |
| Suppliers | 440/4 | €894 | €0 | -€894 | -100% |
| Taxes, remuneration and social security | 45 | €1,387 | €0 | -€1,387 | -100% |
| Taxes | 450/3 | €1,387 | €0 | -€1,387 | -100% |
| Other operating charges | 640/8 | €917 | €120 | -€797 | -86.9% |
| Gross operating margin | 9900 | -€12,971 | -€571 | +€12,400 | +95.6% |
| Operating profit (loss) | 9901 | -€13,888 | -€691 | +€13,197 | +95.0% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €145 | €0 | -€145 | -100% |
| Recurring financial charges | 65 | €145 | €0 | -€145 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€14,024 | -€691 | +€13,333 | +95.1% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | -€14,024 | -€691 | +€13,333 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,024 | -€691 | +€13,333 | +95.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.