B.S. Internationaal: 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. Internationaal
Largest movements
- Cash +€40,865
up €40,865 (+105%), from €38,990 to €79,856
- Stocks and contracts -€20,398
down €20,398 (-48.6%), from €41,975 to €21,577
- Receivables within one year -€2,538
down €2,538 (-14.7%), from €17,223 to €14,685
- Reserves +€30,912
up €30,912 (+58.8%), from €52,585 to €83,497
of which Distributable reserves: +€30,912
- Trade debts -€10,778
down €10,778 (-54.3%), from €19,866 to €9,089
- Tax, wage and social debts -€2,482
down €2,482 (-32.8%), from €7,574 to €5,093
- Gross operating margin -€10,265
down €10,265 (-30.6%), from €33,508 to €23,243
- Depreciation -€4,284
no longer reported in 2025 (was €4,284)
- Other operating charges +€3,684
up €3,684 (+145%), from €2,545 to €6,228
- Taxes -€2,323
down €2,323 (-39.0%), from €5,949 to €3,626
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,626 | €116,278 | +€17,652 | +17.9% |
| Fixed assets | 21/28 | €150 | €160 | +€10 | +6.7% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Financial fixed assets | 28 | €150 | €160 | +€10 | +6.7% |
| Current assets | 29/58 | €98,476 | €116,118 | +€17,642 | +17.9% |
| Stocks and contracts in progress | 3 | €41,975 | €21,577 | -€20,398 | -48.6% |
| Stocks | 30/36 | €41,975 | €21,577 | -€20,398 | -48.6% |
| Amounts receivable within one year | 40/41 | €17,223 | €14,685 | -€2,538 | -14.7% |
| Other amounts receivable | 41 | €17,223 | €14,685 | -€2,538 | -14.7% |
| Cash at bank and in hand | 54/58 | €38,990 | €79,856 | +€40,865 | +105% |
| Deferred charges and accrued income | 490/1 | €287 | - | -€287 | |
| Total equity and liabilities | 10/49 | €98,626 | €116,278 | +€17,652 | +17.9% |
| Equity | 10/15 | €71,185 | €102,097 | +€30,912 | +43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,585 | €83,497 | +€30,912 | +58.8% |
| Non-distributable reserves | 130/1 | €240 | €240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €240 | €240 | = | 0.0% |
| Distributable reserves | 133 | €52,345 | €83,257 | +€30,912 | +59.1% |
| Amounts payable | 17/49 | €27,441 | €14,181 | -€13,259 | -48.3% |
| Amounts payable within one year | 42/48 | €27,441 | €14,181 | -€13,259 | -48.3% |
| Trade debts | 44 | €19,866 | €9,089 | -€10,778 | -54.3% |
| Suppliers | 440/4 | €19,866 | €9,089 | -€10,778 | -54.3% |
| Taxes, remuneration and social security | 45 | €7,574 | €5,093 | -€2,482 | -32.8% |
| Taxes | 450/3 | €7,574 | €5,093 | -€2,482 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,284 | - | -€4,284 | |
| Other operating charges | 640/8 | €2,545 | €6,228 | +€3,684 | +145% |
| Gross operating margin | 9900 | €33,508 | €23,243 | -€10,265 | -30.6% |
| Operating profit (loss) | 9901 | €26,679 | €17,015 | -€9,664 | -36.2% |
| Financial income | 75/76B | €1,182 | €980 | -€202 | -17.1% |
| Recurring financial income | 75 | €1,182 | €980 | -€202 | -17.1% |
| Financial charges | 65/66B | €336 | €339 | +€3 | +0.9% |
| Recurring financial charges | 65 | €336 | €339 | +€3 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €27,525 | €17,656 | -€9,869 | -35.9% |
| Income taxes | 67/77 | €5,949 | €3,626 | -€2,323 | -39.0% |
| Profit (loss) for the period | 9904 | €21,577 | €14,030 | -€7,546 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,577 | €14,030 | -€7,546 | -35.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.