B&S Immo: 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 Immo
Largest movements
- Tangible fixed assets -€21,147
down €21,147 (-5.8%), from €367,107 to €345,960
- Receivables within one year -€9,727
down €9,727 (-53.3%), from €18,259 to €8,532
of which Other amounts receivable: -€6,720
- Debts after one year -€33,932
down €33,932 (-22.6%), from €149,846 to €115,914
- Reserves +€10,012
up €10,012 (+23.2%), from €43,241 to €53,252
of which Distributable reserves: +€10,012
- Other debts -€5,100
down €5,100 (-3.5%), from €147,617 to €142,517
- Financial charges -€1,312
down €1,312 (-15.1%), from €8,713 to €7,400
- Depreciation -€1,086
down €1,086 (-4.9%), from €22,234 to €21,147
- Gross operating margin -€766
down €766 (-1.7%), from €44,322 to €43,556
- Taxes +€521
up €521 (+17.2%), from €3,023 to €3,544
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,348 | €355,729 | -€30,619 | -7.9% |
| Fixed assets | 21/28 | €367,107 | €345,960 | -€21,147 | -5.8% |
| Tangible fixed assets | 22/27 | €367,107 | €345,960 | -€21,147 | -5.8% |
| Land and buildings | 22 | €367,107 | €345,960 | -€21,147 | -5.8% |
| Current assets | 29/58 | €19,241 | €9,769 | -€9,472 | -49.2% |
| Amounts receivable within one year | 40/41 | €18,259 | €8,532 | -€9,727 | -53.3% |
| Trade receivables | 40 | €10,407 | €7,400 | -€3,007 | -28.9% |
| Other amounts receivable | 41 | €7,852 | €1,132 | -€6,720 | -85.6% |
| Deferred charges and accrued income | 490/1 | €982 | €1,237 | +€255 | +26.0% |
| Total equity and liabilities | 10/49 | €386,348 | €355,729 | -€30,619 | -7.9% |
| Equity | 10/15 | €49,441 | €59,452 | +€10,012 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,241 | €53,252 | +€10,012 | +23.2% |
| 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 | €41,381 | €51,392 | +€10,012 | +24.2% |
| Amounts payable | 17/49 | €336,907 | €296,277 | -€40,631 | -12.1% |
| Amounts payable after more than one year | 17 | €149,846 | €115,914 | -€33,932 | -22.6% |
| Financial debts | 170/4 | €149,846 | €115,914 | -€33,932 | -22.6% |
| Amounts payable within one year | 42/48 | €187,061 | €180,363 | -€6,698 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €34,820 | €33,932 | -€887 | -2.5% |
| Financial debts | 43 | €2,123 | €979 | -€1,145 | -53.9% |
| Credit institutions | 430/8 | €2,123 | €979 | -€1,145 | -53.9% |
| Trade debts | 44 | €978 | €567 | -€411 | -42.0% |
| Suppliers | 440/4 | €978 | €567 | -€411 | -42.0% |
| Taxes, remuneration and social security | 45 | €1,523 | €2,367 | +€844 | +55.4% |
| Taxes | 450/3 | €1,523 | €2,367 | +€844 | +55.4% |
| Other amounts payable | 47/48 | €147,617 | €142,517 | -€5,100 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,234 | €21,147 | -€1,086 | -4.9% |
| Other operating charges | 640/8 | €1,911 | €1,959 | +€49 | +2.5% |
| Gross operating margin | 9900 | €44,322 | €43,556 | -€766 | -1.7% |
| Operating profit (loss) | 9901 | €20,177 | €20,449 | +€272 | +1.3% |
| Financial income | 75/76B | €285 | €507 | +€222 | +78.1% |
| Recurring financial income | 75 | €285 | €507 | +€222 | +78.1% |
| Financial charges | 65/66B | €8,713 | €7,400 | -€1,312 | -15.1% |
| Recurring financial charges | 65 | €8,713 | €7,400 | -€1,312 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €11,749 | €13,556 | +€1,807 | +15.4% |
| Income taxes | 67/77 | €3,023 | €3,544 | +€521 | +17.2% |
| Profit (loss) for the period | 9904 | €8,726 | €10,012 | +€1,286 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,726 | €10,012 | +€1,286 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.