BS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€11,873
up €11,873 (+5,232%), from €227 to €12,100
of which Trade receivables: +€12,100
- Cash +€9,989
up €9,989 (+328%), from €3,050 to €13,039
mainly Other debts (+€9,355) and Net result for the year (+€8,098)
- Other debts +€9,355
up €9,355 (+18,711%), from €50 to €9,405
- Profit (loss) carried forward +€8,098
up €8,098, from -€1,986 to €6,112
- Tax, wage and social debts +€6,619
new in 2025: €6,619
- Trade debts -€2,211
down €2,211 (-99.9%), from €2,213 to €3
- Gross operating margin +€12,884
up €12,884, from -€1,936 to €10,948
- Taxes +€1,897
new in 2025: €1,897
- Other operating charges +€737
up €737 (+1,474%), from €50 to €787
- Financial charges +€167
new in 2025: €167
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 | €3,277 | €25,139 | +€21,862 | +667% |
| Current assets | 29/58 | €3,277 | €25,139 | +€21,862 | +667% |
| Amounts receivable within one year | 40/41 | €227 | €12,100 | +€11,873 | +5,232% |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €227 | €0 | -€227 | -100% |
| Cash at bank and in hand | 54/58 | €3,050 | €13,039 | +€9,989 | +328% |
| Total equity and liabilities | 10/49 | €3,277 | €25,139 | +€21,862 | +667% |
| Equity | 10/15 | €1,014 | €9,112 | +€8,098 | +799% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,986 | €6,112 | +€8,098 | |
| Amounts payable | 17/49 | €2,263 | €16,027 | +€13,764 | +608% |
| Amounts payable within one year | 42/48 | €2,263 | €16,027 | +€13,764 | +608% |
| Trade debts | 44 | €2,213 | €3 | -€2,211 | -99.9% |
| Suppliers | 440/4 | €2,213 | €3 | -€2,211 | -99.9% |
| Taxes, remuneration and social security | 45 | - | €6,619 | +€6,619 | |
| Taxes | 450/3 | - | €6,619 | +€6,619 | |
| Other amounts payable | 47/48 | €50 | €9,405 | +€9,355 | +18,711% |
| Other operating charges | 640/8 | €50 | €787 | +€737 | +1,474% |
| Gross operating margin | 9900 | -€1,936 | €10,948 | +€12,884 | |
| Operating profit (loss) | 9901 | -€1,986 | €10,161 | +€12,147 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €167 | +€167 | |
| Recurring financial charges | 65 | - | €167 | +€167 | |
| Profit (loss) for the period before taxes | 9903 | -€1,986 | €9,994 | +€11,981 | |
| Income taxes | 67/77 | - | €1,897 | +€1,897 | |
| Profit (loss) for the period | 9904 | -€1,986 | €8,098 | +€10,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,986 | €8,098 | +€10,084 |
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 15 October 2026 via checked.be.