B-SYS: 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-SYS
Largest movements
- Tangible fixed assets -€11,349
down €11,349 (-21.2%), from €53,520 to €42,171
- Cash -€8,946
down €8,946 (-46.6%), from €19,192 to €10,246
mainly Net result for the year (-€29,322) and Debts after one year (-€6,946)
- Intangible fixed assets -€4,750
down €4,750 (-33.3%), from €14,250 to €9,500
- Receivables within one year -€3,710
down €3,710 (-11.9%), from €31,208 to €27,499
of which Other amounts receivable: -€3,193
- Deferred charges and accrued income +€1,545
up €1,545 (+115.8%), from €1,334 to €2,879
- Profit (loss) carried forward -€29,322
down €29,322 (-96.1%), from -€30,506 to -€59,828
- Tax, wage and social debts +€12,193
up €12,193 (+3637.1%), from €335 to €12,528
of which Remuneration and social security: +€11,452
- Debts after one year -€6,946
down €6,946 (-16.8%), from €41,462 to €34,516
- Trade debts -€5,474
down €5,474 (-63.4%), from €8,631 to €3,158
- Other debts +€2,255
up €2,255 (+2.5%), from €88,823 to €91,078
- Gross operating margin -€68,723
down €68,723, from €59,145 to -€9,579
- Depreciation +€8,124
up €8,124 (+101.9%), from €7,975 to €16,099
- Financial income -€5,078
down €5,078 (-99.3%), from €5,112 to €34
of which Non-recurring financial income: -€5,112
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 | €138,376 | €111,167 | -€27,210 | -19.7% |
| Fixed assets | 21/28 | €70,955 | €54,857 | -€16,099 | -22.7% |
| Intangible fixed assets | 21 | €14,250 | €9,500 | -€4,750 | -33.3% |
| Tangible fixed assets | 22/27 | €53,520 | €42,171 | -€11,349 | -21.2% |
| Furniture and vehicles | 24 | €53,520 | €42,171 | -€11,349 | -21.2% |
| Financial fixed assets | 28 | €3,186 | €3,186 | = | 0.0% |
| Current assets | 29/58 | €67,421 | €56,310 | -€11,111 | -16.5% |
| Stocks and contracts in progress | 3 | €15,686 | €15,686 | = | 0.0% |
| Stocks | 30/36 | €15,686 | €15,686 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,208 | €27,499 | -€3,710 | -11.9% |
| Trade receivables | 40 | €27,546 | €27,029 | -€517 | -1.9% |
| Other amounts receivable | 41 | €3,662 | €470 | -€3,193 | -87.2% |
| Cash at bank and in hand | 54/58 | €19,192 | €10,246 | -€8,946 | -46.6% |
| Deferred charges and accrued income | 490/1 | €1,334 | €2,879 | +€1,545 | +115.8% |
| Total equity and liabilities | 10/49 | €138,376 | €111,167 | -€27,210 | -19.7% |
| Equity | 10/15 | -€20,506 | -€49,828 | -€29,322 | -143.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,506 | -€59,828 | -€29,322 | -96.1% |
| Amounts payable | 17/49 | €158,882 | €160,995 | +€2,113 | +1.3% |
| Amounts payable after more than one year | 17 | €41,462 | €34,516 | -€6,946 | -16.8% |
| Financial debts | 170/4 | €41,462 | €34,516 | -€6,946 | -16.8% |
| Amounts payable within one year | 42/48 | €117,383 | €126,460 | +€9,078 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €19,593 | €19,696 | +€103 | +0.5% |
| Trade debts | 44 | €8,631 | €3,158 | -€5,474 | -63.4% |
| Suppliers | 440/4 | €8,631 | €3,158 | -€5,474 | -63.4% |
| Taxes, remuneration and social security | 45 | €335 | €12,528 | +€12,193 | +3637.1% |
| Taxes | 450/3 | €335 | €1,076 | +€741 | +221.0% |
| Remuneration and social security | 454/9 | - | €11,452 | +€11,452 | |
| Other amounts payable | 47/48 | €88,823 | €91,078 | +€2,255 | +2.5% |
| Accrued charges and deferred income | 492/3 | €37 | €19 | -€19 | -49.8% |
| Remuneration, social security and pensions | 62 | -€194 | - | +€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,975 | €16,099 | +€8,124 | +101.9% |
| Other operating charges | 640/8 | €2,889 | €2,454 | -€435 | -15.1% |
| Gross operating margin | 9900 | €59,145 | -€9,579 | -€68,723 | |
| Operating profit (loss) | 9901 | €48,475 | -€28,131 | -€76,606 | |
| Financial income | 75/76B | €5,112 | €34 | -€5,078 | -99.3% |
| Recurring financial income | 75 | €0 | €34 | +€34 | +341500.0% |
| Non-recurring financial income | 76B | €5,112 | - | -€5,112 | |
| Financial charges | 65/66B | €759 | €663 | -€97 | -12.8% |
| Recurring financial charges | 65 | €759 | €663 | -€97 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €52,828 | -€28,760 | -€81,588 | |
| Income taxes | 67/77 | €65 | €563 | +€498 | +771.4% |
| Profit (loss) for the period | 9904 | €52,763 | -€29,322 | -€82,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,763 | -€29,322 | -€82,086 |
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 12 October 2026 via checked.be.