B & S INTERIEUR DESIGN: what changed
Two financial 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 INTERIEUR DESIGN
Largest movements
- Receivables within one year +€34,211
up €34,211 (+52.3%), from €65,444 to €99,655
of which Trade receivables: +€39,738
- Tangible fixed assets -€26,865
down €26,865 (-9.1%), from €295,800 to €268,935
of which Plant, machinery and equipment: -€23,426
- Cash -€23,114
down €23,114 (-44.7%), from €51,766 to €28,653
mainly Contributions, distributions and other (-€101,092) and Short-term financial debts (-€60,000)
- Stocks and contracts -€7,006
down €7,006 (-8.5%), from €82,454 to €75,447
- Other debts +€101,092
new in 2025: €101,092
- Reserves -€96,168
down €96,168 (-33.6%), from €286,099 to €189,930
- Short-term financial debts -€60,000
down €60,000 (-100%), from €60,000 to €0
- Debts after one year +€35,450
up €35,450 (+197%), from €18,015 to €53,465
- Current portion of long-term debt -€19,542
down €19,542 (-38.2%), from €51,091 to €31,549
- Gross operating margin -€124,904
down €124,904 (-25.5%), from €490,319 to €365,414
- Staff costs -€53,155
down €53,155 (-16.5%), from €322,749 to €269,593
- Taxes -€12,716
down €12,716 (-79.9%), from €15,907 to €3,191
- Financial charges -€7,389
down €7,389 (-58.6%), from €12,614 to €5,225
- Depreciation -€7,170
down €7,170 (-8.5%), from €84,443 to €77,273
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.
Derived cash bridge
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 | €507,218 | €481,308 | -€25,910 | -5.1% |
| Fixed assets | 21/28 | €295,800 | €268,935 | -€26,865 | -9.1% |
| Tangible fixed assets | 22/27 | €295,800 | €268,935 | -€26,865 | -9.1% |
| Land and buildings | 22 | €156,049 | €132,781 | -€23,268 | -14.9% |
| Plant, machinery and equipment | 23 | €60,021 | €36,595 | -€23,426 | -39.0% |
| Furniture and vehicles | 24 | €42,161 | €72,889 | +€30,727 | +72.9% |
| Leasing and similar rights | 25 | €6,253 | €1,215 | -€5,038 | -80.6% |
| Other tangible fixed assets | 26 | €31,316 | €25,456 | -€5,860 | -18.7% |
| Current assets | 29/58 | €211,418 | €212,373 | +€955 | +0.5% |
| Stocks and contracts in progress | 3 | €82,454 | €75,447 | -€7,006 | -8.5% |
| Stocks | 30/36 | €82,454 | €75,447 | -€7,006 | -8.5% |
| Amounts receivable within one year | 40/41 | €65,444 | €99,655 | +€34,211 | +52.3% |
| Trade receivables | 40 | €22,333 | €62,071 | +€39,738 | +178% |
| Other amounts receivable | 41 | €43,111 | €37,584 | -€5,527 | -12.8% |
| Cash at bank and in hand | 54/58 | €51,766 | €28,653 | -€23,114 | -44.7% |
| Deferred charges and accrued income | 490/1 | €11,754 | €8,618 | -€3,136 | -26.7% |
| Total equity and liabilities | 10/49 | €507,218 | €481,308 | -€25,910 | -5.1% |
| Equity | 10/15 | €304,699 | €208,530 | -€96,168 | -31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €286,099 | €189,930 | -€96,168 | -33.6% |
| Distributable reserves | 133 | €286,099 | €189,930 | -€96,168 | -33.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €202,519 | €272,778 | +€70,258 | +34.7% |
| Amounts payable after more than one year | 17 | €18,015 | €53,465 | +€35,450 | +197% |
| Financial debts | 170/4 | €18,015 | €53,465 | +€35,450 | +197% |
| Amounts payable within one year | 42/48 | €184,504 | €219,313 | +€34,809 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €51,091 | €31,549 | -€19,542 | -38.2% |
| Financial debts | 43 | €60,000 | €0 | -€60,000 | -100% |
| Credit institutions | 430/8 | €60,000 | €0 | -€60,000 | -100% |
| Trade debts | 44 | €51,604 | €58,160 | +€6,556 | +12.7% |
| Suppliers | 440/4 | €51,604 | €58,160 | +€6,556 | +12.7% |
| Taxes, remuneration and social security | 45 | €21,809 | €28,512 | +€6,703 | +30.7% |
| Taxes | 450/3 | €5,395 | €12,528 | +€7,133 | +132% |
| Remuneration and social security | 454/9 | €16,414 | €15,984 | -€429 | -2.6% |
| Other amounts payable | 47/48 | - | €101,092 | +€101,092 | |
| Remuneration, social security and pensions | 62 | €322,749 | €269,593 | -€53,155 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,443 | €77,273 | -€7,170 | -8.5% |
| Other operating charges | 640/8 | €14,554 | €7,959 | -€6,595 | -45.3% |
| Gross operating margin | 9900 | €490,319 | €365,414 | -€124,904 | -25.5% |
| Operating profit (loss) | 9901 | €68,573 | €10,589 | -€57,984 | -84.6% |
| Financial income | 75/76B | €1,533 | €2,750 | +€1,217 | +79.4% |
| Recurring financial income | 75 | €1,533 | €2,750 | +€1,217 | +79.4% |
| Financial charges | 65/66B | €12,614 | €5,225 | -€7,389 | -58.6% |
| Recurring financial charges | 65 | €12,614 | €5,225 | -€7,389 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €57,492 | €8,114 | -€49,378 | -85.9% |
| Income taxes | 67/77 | €15,907 | €3,191 | -€12,716 | -79.9% |
| Profit (loss) for the period | 9904 | €41,585 | €4,923 | -€36,662 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,585 | €4,923 | -€36,662 | -88.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.