BS IMPORT & EXPORT: 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 IMPORT & EXPORT
Largest movements
- Cash -€67,235
no longer reported in 2025 (was €67,235)
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€55,274)
- Receivables within one year +€55,274
up €55,274 (+16.2%), from €341,812 to €397,085
of which Trade receivables: +€55,258
- Current investments +€49,804
new in 2025: €49,804
- Other debts -€45,550
down €45,550 (-41.3%), from €110,394 to €64,844
- Reserves +€40,000
up €40,000 (+20.7%), from €193,050 to €233,050
of which Non-distributable reserves: +€40,000
- Profit (loss) carried forward +€36,294
up €36,294 (+44.0%), from €82,483 to €118,776
- Turnover -€2.1m
no longer reported in 2025 (was €2.1m)
- Purchases and services -€1.9m
no longer reported in 2025 (was €1.9m)
- Staff costs +€28,280
up €28,280 (+50.7%), from €55,726 to €84,006
- Gross operating margin +€22,993
up €22,993 (+11.1%), from €207,673 to €230,667
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 | €530,699 | €565,474 | +€34,775 | +6.6% |
| Fixed assets | 21/28 | €5,581 | €2,513 | -€3,068 | -55.0% |
| Tangible fixed assets | 22/27 | €5,581 | €2,513 | -€3,068 | -55.0% |
| Furniture and vehicles | 24 | €5,581 | €2,513 | -€3,068 | -55.0% |
| Current assets | 29/58 | €525,118 | €562,961 | +€37,843 | +7.2% |
| Stocks and contracts in progress | 3 | €116,072 | €116,072 | = | 0.0% |
| Stocks | 30/36 | €116,072 | €116,072 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €341,812 | €397,085 | +€55,274 | +16.2% |
| Trade receivables | 40 | €327,712 | €382,969 | +€55,258 | +16.9% |
| Other amounts receivable | 41 | €14,100 | €14,116 | +€16 | +0.1% |
| Current investments | 50/53 | - | €49,804 | +€49,804 | |
| Cash at bank and in hand | 54/58 | €67,235 | - | -€67,235 | |
| Total equity and liabilities | 10/49 | €530,699 | €565,474 | +€34,775 | +6.6% |
| Equity | 10/15 | €297,033 | €373,326 | +€76,294 | +25.7% |
| Contributions | 10/11 | €21,500 | €21,500 | = | 0.0% |
| Reserves | 13 | €193,050 | €233,050 | +€40,000 | +20.7% |
| Non-distributable reserves | 130/1 | €70,000 | €110,000 | +€40,000 | +57.1% |
| Other | 1319 | €70,000 | €110,000 | +€40,000 | +57.1% |
| Distributable reserves | 133 | €123,050 | €123,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,483 | €118,776 | +€36,294 | +44.0% |
| Amounts payable | 17/49 | €233,666 | €192,148 | -€41,518 | -17.8% |
| Amounts payable within one year | 42/48 | €233,666 | €192,148 | -€41,518 | -17.8% |
| Trade debts | 44 | €102,772 | €105,109 | +€2,337 | +2.3% |
| Suppliers | 440/4 | €102,772 | €105,109 | +€2,337 | +2.3% |
| Taxes, remuneration and social security | 45 | €20,499 | €22,194 | +€1,695 | +8.3% |
| Taxes | 450/3 | €20,499 | €22,194 | +€1,695 | +8.3% |
| Other amounts payable | 47/48 | €110,394 | €64,844 | -€45,550 | -41.3% |
| Turnover | 70 | €2,149,085 | - | -€2.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,941,411 | - | -€1.9m | |
| Remuneration, social security and pensions | 62 | €55,726 | €84,006 | +€28,280 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,068 | €3,068 | = | 0.0% |
| Other operating charges | 640/8 | €1,152 | €944 | -€208 | -18.1% |
| Gross operating margin | 9900 | €207,673 | €230,667 | +€22,993 | +11.1% |
| Operating profit (loss) | 9901 | €147,728 | €142,649 | -€5,078 | -3.4% |
| Financial income | 75/76B | €566 | - | -€566 | |
| Recurring financial income | 75 | €566 | - | -€566 | |
| Financial charges | 65/66B | €2,336 | €2,387 | +€52 | +2.2% |
| Recurring financial charges | 65 | €2,336 | €2,387 | +€52 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €145,958 | €140,262 | -€5,696 | -3.9% |
| Income taxes | 67/77 | - | €3,968 | +€3,968 | |
| Profit (loss) for the period | 9904 | €145,958 | €136,294 | -€9,664 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €145,958 | €136,294 | -€9,664 | -6.6% |
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 9 October 2026 via checked.be.