B&S SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€50,760
up €50,760 (+346.0%), from €14,668 to €65,428
mainly Net result for the year (+€46,168) and Tax, wage and social debts (+€14,703)
- Receivables within one year +€9,072
up €9,072 (+79.3%), from €11,446 to €20,518
- Tangible fixed assets +€2,344
new in 2025: €2,344
- Profit (loss) carried forward +€46,168
up €46,168 (+285.8%), from €16,156 to €62,324
- Tax, wage and social debts +€14,703
up €14,703 (+216.8%), from €6,783 to €21,487
- Trade debts +€1,325
up €1,325 (+755.2%), from €175 to €1,500
- Gross operating margin +€37,659
up €37,659 (+165.9%), from €22,695 to €60,354
- Taxes +€7,915
up €7,915 (+181.6%), from €4,358 to €12,273
- Financial charges +€1,029
up €1,029 (+98.7%), from €1,043 to €2,072
- Financial income +€611
up €611 (+539.7%), from €113 to €724
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
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 | €26,115 | €88,311 | +€62,196 | +238.2% |
| Fixed assets | 21/28 | - | €2,344 | +€2,344 | |
| Tangible fixed assets | 22/27 | - | €2,344 | +€2,344 | |
| Furniture and vehicles | 24 | - | €2,344 | +€2,344 | |
| Current assets | 29/58 | €26,115 | €85,967 | +€59,852 | +229.2% |
| Amounts receivable within one year | 40/41 | €11,446 | €20,518 | +€9,072 | +79.3% |
| Other amounts receivable | 41 | €11,446 | €20,518 | +€9,072 | +79.3% |
| Cash at bank and in hand | 54/58 | €14,668 | €65,428 | +€50,760 | +346.0% |
| Deferred charges and accrued income | 490/1 | - | €21 | +€21 | |
| Total equity and liabilities | 10/49 | €26,115 | €88,311 | +€62,196 | +238.2% |
| Equity | 10/15 | €19,156 | €65,324 | +€46,168 | +241.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,156 | €62,324 | +€46,168 | +285.8% |
| Amounts payable | 17/49 | €6,959 | €22,987 | +€16,028 | +230.3% |
| Amounts payable within one year | 42/48 | €6,959 | €22,987 | +€16,028 | +230.3% |
| Trade debts | 44 | €175 | €1,500 | +€1,325 | +755.2% |
| Suppliers | 440/4 | €175 | €1,500 | +€1,325 | +755.2% |
| Taxes, remuneration and social security | 45 | €6,783 | €21,487 | +€14,703 | +216.8% |
| Taxes | 450/3 | €6,783 | €21,487 | +€14,703 | +216.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €399 | +€399 | |
| Other operating charges | 640/8 | €301 | €166 | -€135 | -44.8% |
| Non-recurring operating charges | 66A | €950 | - | -€950 | |
| Gross operating margin | 9900 | €22,695 | €60,354 | +€37,659 | +165.9% |
| Operating profit (loss) | 9901 | €21,443 | €59,788 | +€38,345 | +178.8% |
| Financial income | 75/76B | €113 | €724 | +€611 | +539.7% |
| Recurring financial income | 75 | €113 | €724 | +€611 | +539.7% |
| Financial charges | 65/66B | €1,043 | €2,072 | +€1,029 | +98.7% |
| Recurring financial charges | 65 | €1,043 | €2,072 | +€1,029 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €20,514 | €58,441 | +€37,927 | +184.9% |
| Income taxes | 67/77 | €4,358 | €12,273 | +€7,915 | +181.6% |
| Profit (loss) for the period | 9904 | €16,156 | €46,168 | +€30,012 | +185.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,156 | €46,168 | +€30,012 | +185.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.