B.S. GROUPE: what changed
B.S. GROUPE
Largest movements
- Receivables within one year -€8,975
down €8,975 (-5.3%), from €169,870 to €160,895
- Tangible fixed assets -€6,141
down €6,141 (-70.5%), from €8,717 to €2,576
- Debts after one year -€14,692
down €14,692 (-91.6%), from €16,039 to €1,347
- Other debts -€7,614
down €7,614 (-23.9%), from €31,876 to €24,262
- Short-term financial debts +€6,106
up €6,106 (+14.4%), from €42,340 to €48,447
- Profit (loss) carried forward +€3,903
up €3,903 (+9.3%), from -€42,036 to -€38,133
- Trade debts -€2,038
down €2,038 (-2.1%), from €97,084 to €95,046
- Gross operating margin +€25,554
up €25,554, from -€14,737 to €10,817
- Staff costs -€21,390
no longer reported in 2025 (was €21,390)
- Financial charges -€6,151
down €6,151 (-81.5%), from €7,545 to €1,394
- Depreciation -€3,010
down €3,010 (-38.9%), from €7,739 to €4,729
- Taxes -€2,500
no longer reported in 2025 (was €2,500)
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,587 | €176,471 | -€15,116 | -7.9% |
| Fixed assets | 21/28 | €8,717 | €2,576 | -€6,141 | -70.5% |
| Tangible fixed assets | 22/27 | €8,717 | €2,576 | -€6,141 | -70.5% |
| Leasing and similar rights | 25 | €8,717 | €2,576 | -€6,141 | -70.5% |
| Current assets | 29/58 | €182,870 | €173,895 | -€8,975 | -4.9% |
| Stocks and contracts in progress | 3 | €13,000 | €13,000 | = | 0.0% |
| Stocks | 30/36 | €13,000 | €13,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €169,870 | €160,895 | -€8,975 | -5.3% |
| Trade receivables | 40 | €169,870 | €160,895 | -€8,975 | -5.3% |
| Total equity and liabilities | 10/49 | €191,587 | €176,471 | -€15,116 | -7.9% |
| Equity | 10/15 | -€23,436 | -€19,533 | +€3,903 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,036 | -€38,133 | +€3,903 | +9.3% |
| Amounts payable | 17/49 | €215,023 | €196,004 | -€19,020 | -8.8% |
| Amounts payable after more than one year | 17 | €16,039 | €1,347 | -€14,692 | -91.6% |
| Financial debts | 170/4 | €16,039 | €1,347 | -€14,692 | -91.6% |
| Amounts payable within one year | 42/48 | €198,985 | €194,657 | -€4,328 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €17,730 | €16,729 | -€1,001 | -5.6% |
| Financial debts | 43 | €42,340 | €48,447 | +€6,106 | +14.4% |
| Credit institutions | 430/8 | €42,340 | €48,447 | +€6,106 | +14.4% |
| Trade debts | 44 | €97,084 | €95,046 | -€2,038 | -2.1% |
| Suppliers | 440/4 | €97,084 | €95,046 | -€2,038 | -2.1% |
| Taxes, remuneration and social security | 45 | €9,955 | €10,173 | +€219 | +2.2% |
| Taxes | 450/3 | €4,486 | €6,438 | +€1,952 | +43.5% |
| Remuneration and social security | 454/9 | €5,469 | €3,735 | -€1,734 | -31.7% |
| Other amounts payable | 47/48 | €31,876 | €24,262 | -€7,614 | -23.9% |
| Remuneration, social security and pensions | 62 | €21,390 | - | -€21,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,739 | €4,729 | -€3,010 | -38.9% |
| Other operating charges | 640/8 | €351 | €791 | +€439 | +125% |
| Gross operating margin | 9900 | -€14,737 | €10,817 | +€25,554 | |
| Operating profit (loss) | 9901 | -€44,217 | €5,297 | +€49,515 | |
| Financial charges | 65/66B | €7,545 | €1,394 | -€6,151 | -81.5% |
| Recurring financial charges | 65 | €7,545 | €1,394 | -€6,151 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | -€51,763 | €3,903 | +€55,666 | |
| Income taxes | 67/77 | €2,500 | - | -€2,500 | |
| Profit (loss) for the period | 9904 | -€54,263 | €3,903 | +€58,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,263 | €3,903 | +€58,166 |
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 8 November 2026 via checked.be.