B&S WOONCONCEPT: what changed
B&S WOONCONCEPT
Largest movements
- Receivables within one year +€40,600
up €40,600 (+83.0%), from €48,897 to €89,497
of which Trade receivables: +€32,204
- Tangible fixed assets -€9,267
down €9,267 (-24.2%), from €38,280 to €29,014
of which Leasing and similar rights: -€8,760
- Cash -€6,880
down €6,880 (-20.5%), from €33,553 to €26,673
mainly Receivables within one year (-€40,600) and Debts after one year (-€8,374)
- Deferred charges and accrued income +€2,312
up €2,312 (+501%), from €462 to €2,773
- Other debts +€17,012
up €17,012 (+91.9%), from €18,511 to €35,523
- Reserves +€13,544
up €13,544 (+117%), from €11,611 to €25,155
- Debts after one year -€8,374
down €8,374 (-29.3%), from €28,566 to €20,192
- Tax, wage and social debts +€3,393
up €3,393 (+56.2%), from €6,038 to €9,431
of which Taxes: +€3,347
- Trade debts +€1,556
up €1,556 (+5.3%), from €29,127 to €30,683
- Gross operating margin +€17,034
up €17,034 (+25.9%), from €65,674 to €82,708
- Taxes +€3,219
up €3,219 (+161%), from €2,005 to €5,224
- Depreciation +€1,720
up €1,720 (+22.8%), from €7,547 to €9,267
- Staff costs +€1,440
up €1,440 (+2.9%), from €49,940 to €51,381
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,192 | €147,957 | +€26,765 | +22.1% |
| Fixed assets | 21/28 | €38,280 | €29,014 | -€9,267 | -24.2% |
| Tangible fixed assets | 22/27 | €38,280 | €29,014 | -€9,267 | -24.2% |
| Furniture and vehicles | 24 | €1,898 | €1,392 | -€506 | -26.7% |
| Leasing and similar rights | 25 | €36,382 | €27,622 | -€8,760 | -24.1% |
| Current assets | 29/58 | €82,912 | €118,943 | +€36,032 | +43.5% |
| Amounts receivable within one year | 40/41 | €48,897 | €89,497 | +€40,600 | +83.0% |
| Trade receivables | 40 | €26,215 | €58,419 | +€32,204 | +123% |
| Other amounts receivable | 41 | €22,682 | €31,078 | +€8,397 | +37.0% |
| Cash at bank and in hand | 54/58 | €33,553 | €26,673 | -€6,880 | -20.5% |
| Deferred charges and accrued income | 490/1 | €462 | €2,773 | +€2,312 | +501% |
| Total equity and liabilities | 10/49 | €121,192 | €147,957 | +€26,765 | +22.1% |
| Equity | 10/15 | €30,211 | €43,755 | +€13,544 | +44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,611 | €25,155 | +€13,544 | +117% |
| Distributable reserves | 133 | €11,611 | €25,155 | +€13,544 | +117% |
| Amounts payable | 17/49 | €90,982 | €104,202 | +€13,221 | +14.5% |
| Amounts payable after more than one year | 17 | €28,566 | €20,192 | -€8,374 | -29.3% |
| Financial debts | 170/4 | €28,566 | €20,192 | -€8,374 | -29.3% |
| Amounts payable within one year | 42/48 | €62,416 | €84,011 | +€21,595 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €8,740 | €8,374 | -€366 | -4.2% |
| Trade debts | 44 | €29,127 | €30,683 | +€1,556 | +5.3% |
| Suppliers | 440/4 | €29,127 | €30,683 | +€1,556 | +5.3% |
| Taxes, remuneration and social security | 45 | €6,038 | €9,431 | +€3,393 | +56.2% |
| Taxes | 450/3 | €3,938 | €7,285 | +€3,347 | +85.0% |
| Remuneration and social security | 454/9 | €2,101 | €2,146 | +€46 | +2.2% |
| Other amounts payable | 47/48 | €18,511 | €35,523 | +€17,012 | +91.9% |
| Remuneration, social security and pensions | 62 | €49,940 | €51,381 | +€1,440 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,547 | €9,267 | +€1,720 | +22.8% |
| Other operating charges | 640/8 | €2,443 | €1,802 | -€641 | -26.2% |
| Gross operating margin | 9900 | €65,674 | €82,708 | +€17,034 | +25.9% |
| Operating profit (loss) | 9901 | €5,744 | €20,258 | +€14,515 | +253% |
| Financial income | 75/76B | €38 | €2 | -€36 | -94.7% |
| Recurring financial income | 75 | €38 | €2 | -€36 | -94.7% |
| Financial charges | 65/66B | €1,435 | €1,492 | +€57 | +3.9% |
| Recurring financial charges | 65 | €1,435 | €1,492 | +€57 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €4,346 | €18,768 | +€14,422 | +332% |
| Income taxes | 67/77 | €2,005 | €5,224 | +€3,219 | +161% |
| Profit (loss) for the period | 9904 | €2,341 | €13,544 | +€11,203 | +478% |
| Profit (loss) for the period to be appropriated | 9905 | €2,341 | €13,544 | +€11,203 | +478% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.