BS & CO BELGIUM: what changed
What changed
BS & CO BELGIUM
NACE 47.242, Retail sale of chocolate and confectionery
filed annual accounts (NBB)
Net result for the year
€3,784
2024 · €3,812-€28
Equity
€42,514
2024 · €38,729+€3,784
Cash
€19,352
2024 · €18,834+€519
Balance sheet total
€55,852
2024 · €48,266+€7,587
Largest movements
Assets
- Stocks and contracts +€9,001
up €9,001 (+35.6%), from €25,263 to €34,264
- Receivables within one year -€1,493
down €1,493 (-85.0%), from €1,756 to €264
of which Trade receivables: -€1,101
Equity and liabilities
- Trade debts +€3,972
up €3,972 (+59.3%), from €6,702 to €10,674
- Profit (loss) carried forward +€3,784
up €3,784 (+20.2%), from €18,729 to €22,514
Income statement
- Turnover -€584,210
no longer reported in 2025 (was €584,210)
- Purchases and services -€578,174
no longer reported in 2025 (was €578,174)
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.
Result 2024
€3,812
Gross operating margin
-€32
Depreciation
+€72
Other operating charges
+€382
Financial charges
-€206
Taxes
-€244
Result 2025
€3,784
raises the resultlowers the result
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.
From operations
+€519
Investment
€0
Financing
€0
Cash 2024
€18,834
From operations (derived)
+€519
Net result for the year
+€3,784
Depreciation
+€440
Stocks and contracts
-€9,001
Receivables within one year
+€1,493
Trade debts
+€3,972
Tax, wage and social debts
-€45
Other debts
-€125
Cash 2025
€19,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,266 | €55,852 | +€7,587 | +15.7% |
| Fixed assets | 21/28 | €2,413 | €1,973 | -€440 | -18.3% |
| Tangible fixed assets | 22/27 | €583 | €143 | -€440 | -75.6% |
| Plant, machinery and equipment | 23 | €583 | €143 | -€440 | -75.6% |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €45,853 | €53,880 | +€8,027 | +17.5% |
| Stocks and contracts in progress | 3 | €25,263 | €34,264 | +€9,001 | +35.6% |
| Stocks | 30/36 | €25,263 | €34,264 | +€9,001 | +35.6% |
| Amounts receivable within one year | 40/41 | €1,756 | €264 | -€1,493 | -85.0% |
| Trade receivables | 40 | €1,101 | - | -€1,101 | |
| Other amounts receivable | 41 | €655 | €264 | -€391 | -59.7% |
| Cash at bank and in hand | 54/58 | €18,834 | €19,352 | +€519 | +2.8% |
| Total equity and liabilities | 10/49 | €48,266 | €55,852 | +€7,587 | +15.7% |
| Equity | 10/15 | €38,729 | €42,514 | +€3,784 | +9.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,729 | €22,514 | +€3,784 | +20.2% |
| Amounts payable | 17/49 | €9,537 | €13,339 | +€3,802 | +39.9% |
| Amounts payable within one year | 42/48 | €9,537 | €13,339 | +€3,802 | +39.9% |
| Trade debts | 44 | €6,702 | €10,674 | +€3,972 | +59.3% |
| Suppliers | 440/4 | €6,702 | €10,674 | +€3,972 | +59.3% |
| Taxes, remuneration and social security | 45 | €1,263 | €1,219 | -€45 | -3.5% |
| Taxes | 450/3 | €1,263 | €1,219 | -€45 | -3.5% |
| Other amounts payable | 47/48 | €1,571 | €1,446 | -€125 | -8.0% |
| Turnover | 70 | €584,210 | - | -€584,210 | |
| Goods, raw materials, services and sundry goods | 60/61 | €578,174 | - | -€578,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €440 | -€72 | -14.1% |
| Other operating charges | 640/8 | €580 | €197 | -€382 | -65.9% |
| Gross operating margin | 9900 | €6,036 | €6,004 | -€32 | -0.5% |
| Operating profit (loss) | 9901 | €4,944 | €5,366 | +€422 | +8.5% |
| Financial charges | 65/66B | €165 | €371 | +€206 | +125% |
| Recurring financial charges | 65 | €165 | €371 | +€206 | +125% |
| Profit (loss) for the period before taxes | 9903 | €4,779 | €4,995 | +€216 | +4.5% |
| Income taxes | 67/77 | €967 | €1,211 | +€244 | +25.3% |
| Profit (loss) for the period | 9904 | €3,812 | €3,784 | -€28 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,812 | €3,784 | -€28 | -0.7% |
Next steps
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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 4 November 2026 via checked.be.