B&S TRANSPORT: 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 TRANSPORT
Largest movements
- Receivables within one year +€29,964
up €29,964 (+222%), from €13,495 to €43,459
of which Trade receivables: +€41,092
- Tangible fixed assets -€16,301
down €16,301 (-57.5%), from €28,335 to €12,034
- Cash -€1,901
down €1,901 (-52.5%), from €3,617 to €1,717
mainly Receivables within one year (-€29,964) and Other debts (-€24,329)
- Current portion of long-term debt +€58,559
new in 2025: €58,559
- Other debts -€24,329
no longer reported in 2025 (was €24,329)
- Tax, wage and social debts -€13,559
no longer reported in 2025 (was €13,559)
- Contributions -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€2,944
no longer reported in 2025 (was €2,944)
- Gross operating margin -€18,698
down €18,698, from €17,348 to -€1,350
- Depreciation -€8,437
no longer reported in 2025 (was €8,437)
- Other operating charges -€230
no longer reported in 2025 (was €230)
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 | €45,447 | €57,209 | +€11,762 | +25.9% |
| Fixed assets | 21/28 | €28,335 | €12,034 | -€16,301 | -57.5% |
| Tangible fixed assets | 22/27 | €28,335 | €12,034 | -€16,301 | -57.5% |
| Furniture and vehicles | 24 | €28,335 | €12,034 | -€16,301 | -57.5% |
| Current assets | 29/58 | €17,112 | €45,175 | +€28,063 | +164% |
| Amounts receivable within one year | 40/41 | €13,495 | €43,459 | +€29,964 | +222% |
| Trade receivables | 40 | €2,074 | €43,166 | +€41,092 | +1,981% |
| Other amounts receivable | 41 | €11,421 | €293 | -€11,128 | -97.4% |
| Cash at bank and in hand | 54/58 | €3,617 | €1,717 | -€1,901 | -52.5% |
| Total equity and liabilities | 10/49 | €45,447 | €57,209 | +€11,762 | +25.9% |
| Equity | 10/15 | €4,614 | -€1,350 | -€5,965 | |
| Contributions | 10/11 | €5,000 | - | -€5,000 | |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€386 | -€1,350 | -€965 | -250% |
| Amounts payable | 17/49 | €40,832 | €58,559 | +€17,727 | +43.4% |
| Amounts payable within one year | 42/48 | €40,832 | €58,559 | +€17,727 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | - | €58,559 | +€58,559 | |
| Trade debts | 44 | €2,944 | - | -€2,944 | |
| Suppliers | 440/4 | €2,944 | - | -€2,944 | |
| Taxes, remuneration and social security | 45 | €13,559 | - | -€13,559 | |
| Taxes | 450/3 | €13,559 | - | -€13,559 | |
| Other amounts payable | 47/48 | €24,329 | - | -€24,329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | - | -€8,437 | |
| Other operating charges | 640/8 | €230 | - | -€230 | |
| Non-recurring operating charges | 66A | €8,979 | - | -€8,979 | |
| Gross operating margin | 9900 | €17,348 | -€1,350 | -€18,698 | |
| Operating profit (loss) | 9901 | -€298 | -€1,350 | -€1,052 | -353% |
| Financial charges | 65/66B | €88 | - | -€88 | |
| Recurring financial charges | 65 | €88 | - | -€88 | |
| Profit (loss) for the period before taxes | 9903 | -€386 | -€1,350 | -€965 | -250% |
| Profit (loss) for the period | 9904 | -€386 | -€1,350 | -€965 | -250% |
| Profit (loss) for the period to be appropriated | 9905 | -€386 | -€1,350 | -€965 | -250% |
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.