B&S Technologies: 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 Technologies
Largest movements
- Cash +€50,251
up €50,251 (+295%), from €17,016 to €67,267
mainly Net result for the year (+€58,697) and Tax, wage and social debts (+€6,740)
- Profit (loss) carried forward +€58,697
up €58,697 (+61.0%), from €96,242 to €154,939
- Debts after one year -€13,690
down €13,690 (-10.7%), from €128,267 to €114,577
- Tax, wage and social debts +€6,740
up €6,740 (+71.8%), from €9,389 to €16,129
- Other operating charges -€21,794
down €21,794 (-95.7%), from €22,781 to €987
- Gross operating margin +€5,499
up €5,499 (+7.0%), from €78,459 to €83,958
- Taxes +€5,479
up €5,479 (+55.0%), from €9,954 to €15,432
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 | €254,917 | €307,200 | +€52,282 | +20.5% |
| Fixed assets | 21/28 | €196,136 | €196,597 | +€460 | +0.2% |
| Tangible fixed assets | 22/27 | €196,136 | €196,597 | +€460 | +0.2% |
| Land and buildings | 22 | €195,000 | €195,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,136 | €1,597 | +€460 | +40.5% |
| Current assets | 29/58 | €58,781 | €110,603 | +€51,822 | +88.2% |
| Amounts receivable within one year | 40/41 | €41,562 | €43,124 | +€1,563 | +3.8% |
| Trade receivables | 40 | €34,515 | €43,124 | +€8,609 | +24.9% |
| Other amounts receivable | 41 | €7,046 | - | -€7,046 | |
| Cash at bank and in hand | 54/58 | €17,016 | €67,267 | +€50,251 | +295% |
| Deferred charges and accrued income | 490/1 | €203 | €211 | +€8 | +4.0% |
| Total equity and liabilities | 10/49 | €254,917 | €307,200 | +€52,282 | +20.5% |
| Equity | 10/15 | €98,742 | €157,439 | +€58,697 | +59.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,242 | €154,939 | +€58,697 | +61.0% |
| Amounts payable | 17/49 | €156,175 | €149,760 | -€6,415 | -4.1% |
| Amounts payable after more than one year | 17 | €128,267 | €114,577 | -€13,690 | -10.7% |
| Financial debts | 170/4 | €128,267 | €114,577 | -€13,690 | -10.7% |
| Amounts payable within one year | 42/48 | €27,908 | €35,183 | +€7,275 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €13,147 | €13,690 | +€543 | +4.1% |
| Trade debts | 44 | €5,024 | €5,016 | -€8 | -0.2% |
| Suppliers | 440/4 | €5,024 | €5,016 | -€8 | -0.2% |
| Taxes, remuneration and social security | 45 | €9,389 | €16,129 | +€6,740 | +71.8% |
| Taxes | 450/3 | €9,389 | €16,129 | +€6,740 | +71.8% |
| Other amounts payable | 47/48 | €348 | €348 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €896 | +€693 | +343% |
| Other operating charges | 640/8 | €22,781 | €987 | -€21,794 | -95.7% |
| Gross operating margin | 9900 | €78,459 | €83,958 | +€5,499 | +7.0% |
| Operating profit (loss) | 9901 | €55,475 | €82,075 | +€26,600 | +47.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,175 | €7,946 | -€229 | -2.8% |
| Recurring financial charges | 65 | €8,175 | €7,946 | -€229 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €47,300 | €74,130 | +€26,829 | +56.7% |
| Income taxes | 67/77 | €9,954 | €15,432 | +€5,479 | +55.0% |
| Profit (loss) for the period | 9904 | €37,347 | €58,697 | +€21,351 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,347 | €58,697 | +€21,351 | +57.2% |
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 19 October 2026 via checked.be.