B&S MANAGEMENT: 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 MANAGEMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €1,120,388 | €1,118,713 | -€1,674 | -0.1% |
| Fixed assets | 21/28 | €1,115,000 | €1,115,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,115,000 | €1,115,000 | = | 0.0% |
| Current assets | 29/58 | €5,388 | €3,713 | -€1,674 | -31.1% |
| Amounts receivable within one year | 40/41 | €1,780 | €2,943 | +€1,164 | +65.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,780 | €2,943 | +€1,164 | +65.4% |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,582 | €671 | -€2,911 | -81.3% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €1,120,388 | €1,118,713 | -€1,674 | -0.1% |
| Equity | 10/15 | €869,290 | €862,637 | -€6,653 | -0.8% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Revaluation surpluses | 12 | €112,500 | €112,500 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €624,790 | €618,137 | -€6,653 | -1.1% |
| Amounts payable | 17/49 | €251,097 | €256,076 | +€4,979 | +2.0% |
| Amounts payable within one year | 42/48 | €251,097 | €256,076 | +€4,979 | +2.0% |
| Trade debts | 44 | €221 | €200 | -€21 | -9.5% |
| Suppliers | 440/4 | €221 | €200 | -€21 | -9.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €250,877 | €255,877 | +€5,000 | +2.0% |
| Gross operating margin | 9900 | -€6,584 | -€6,566 | +€18 | +0.3% |
| Operating profit (loss) | 9901 | -€6,584 | -€6,566 | +€18 | +0.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €112 | €88 | -€24 | -21.5% |
| Recurring financial charges | 65 | €112 | €88 | -€24 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,696 | -€6,653 | +€43 | +0.6% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€6,696 | -€6,653 | +€42 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,696 | -€6,653 | +€42 | +0.6% |
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 14 October 2026 via checked.be.