BS Company: 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.
BS Company
Largest movements
- Cash +€1,843
new in 2025: €1,843
mainly Other debts (+€22,857) and Tax, wage and social debts (+€1,317)
- Receivables within one year +€81
up €81 (+269%), from €30 to €111
of which Trade receivables: +€57
- Other debts +€22,857
up €22,857 (+309%), from €7,407 to €30,265
- Profit (loss) carried forward -€12,517
down €12,517 (-29.5%), from -€42,488 to -€55,005
- Short-term financial debts -€7,154
no longer reported in 2025 (was €7,154)
- Trade debts -€2,580
no longer reported in 2025 (was €2,580)
- Tax, wage and social debts +€1,317
up €1,317 (+3,856%), from €34 to €1,351
- Gross operating margin +€2,455
up €2,455 (+18.0%), from -€13,663 to -€11,208
- Financial charges +€408
up €408 (+81.2%), from €502 to €909
- Other operating charges +€400
new in 2025: €400
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 | €2,207 | €4,132 | +€1,924 | +87.2% |
| Fixed assets | 21/28 | €2,177 | €2,177 | = | 0.0% |
| Financial fixed assets | 28 | €2,177 | €2,177 | = | 0.0% |
| Current assets | 29/58 | €30 | €1,955 | +€1,924 | +6,396% |
| Amounts receivable within one year | 40/41 | €30 | €111 | +€81 | +269% |
| Trade receivables | 40 | €30 | €87 | +€57 | +189% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | - | €1,843 | +€1,843 | |
| Total equity and liabilities | 10/49 | €2,207 | €4,132 | +€1,924 | +87.2% |
| Equity | 10/15 | -€14,967 | -€27,484 | -€12,517 | -83.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €19,461 | €19,461 | = | 0.0% |
| Distributable reserves | 133 | €19,461 | €19,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,488 | -€55,005 | -€12,517 | -29.5% |
| Amounts payable | 17/49 | €17,174 | €31,615 | +€14,441 | +84.1% |
| Amounts payable within one year | 42/48 | €17,174 | €31,615 | +€14,441 | +84.1% |
| Financial debts | 43 | €7,154 | - | -€7,154 | |
| Credit institutions | 430/8 | €7,154 | - | -€7,154 | |
| Trade debts | 44 | €2,580 | - | -€2,580 | |
| Suppliers | 440/4 | €2,580 | - | -€2,580 | |
| Taxes, remuneration and social security | 45 | €34 | €1,351 | +€1,317 | +3,856% |
| Taxes | 450/3 | €34 | €1,351 | +€1,317 | +3,856% |
| Other amounts payable | 47/48 | €7,407 | €30,265 | +€22,857 | +309% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€13,663 | -€11,208 | +€2,455 | +18.0% |
| Operating profit (loss) | 9901 | -€13,663 | -€11,608 | +€2,055 | +15.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €502 | €909 | +€408 | +81.2% |
| Recurring financial charges | 65 | €502 | €909 | +€408 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,165 | -€12,517 | +€1,649 | +11.6% |
| Profit (loss) for the period | 9904 | -€14,165 | -€12,517 | +€1,649 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,165 | -€12,517 | +€1,649 | +11.6% |
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 29 October 2026 via checked.be.