BS Medical: 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 Medical
Largest movements
- Cash -€12,094
down €12,094 (-9.0%), from €134,627 to €122,533
mainly Contributions, distributions and other (-€66,122) and Other debts (-€22,045)
- Receivables after one year -€4,253
down €4,253 (-33.5%), from €12,703 to €8,451
- Deferred charges and accrued income -€2,451
down €2,451 (-45.7%), from €5,357 to €2,906
- Tangible fixed assets +€2,421
up €2,421 (+1008.8%), from €240 to €2,661
of which Furniture and vehicles: +€2,481
- Other debts -€22,045
down €22,045 (-18.2%), from €121,352 to €99,307
- Short-term financial debts +€6,192
new in 2025: €6,192
- Trade debts +€2,254
up €2,254 (+265.2%), from €850 to €3,104
- Gross operating margin -€7,682
down €7,682 (-8.2%), from €94,113 to €86,431
- Depreciation -€1,401
down €1,401 (-78.5%), from €1,785 to €384
- Taxes -€1,054
down €1,054 (-5.2%), from €20,451 to €19,396
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 | €172,215 | €157,017 | -€15,197 | -8.8% |
| Fixed assets | 21/28 | €240 | €2,661 | +€2,421 | +1008.8% |
| Tangible fixed assets | 22/27 | €240 | €2,661 | +€2,421 | +1008.8% |
| Furniture and vehicles | 24 | - | €2,481 | +€2,481 | |
| Other tangible fixed assets | 26 | €240 | €180 | -€60 | -25.0% |
| Current assets | 29/58 | €171,975 | €154,356 | -€17,618 | -10.2% |
| Amounts receivable after more than one year | 29 | €12,703 | €8,451 | -€4,253 | -33.5% |
| Other amounts receivable | 291 | €12,703 | €8,451 | -€4,253 | -33.5% |
| Amounts receivable within one year | 40/41 | €19,287 | €20,467 | +€1,179 | +6.1% |
| Trade receivables | 40 | €16,238 | €16,363 | +€125 | +0.8% |
| Other amounts receivable | 41 | €3,049 | €4,104 | +€1,054 | +34.6% |
| Cash at bank and in hand | 54/58 | €134,627 | €122,533 | -€12,094 | -9.0% |
| Deferred charges and accrued income | 490/1 | €5,357 | €2,906 | -€2,451 | -45.7% |
| Total equity and liabilities | 10/49 | €172,215 | €157,017 | -€15,197 | -8.8% |
| Equity | 10/15 | €48,414 | €48,414 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,814 | €29,814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,954 | €27,954 | = | 0.0% |
| Amounts payable | 17/49 | €123,800 | €108,603 | -€15,197 | -12.3% |
| Amounts payable within one year | 42/48 | €123,800 | €108,603 | -€15,197 | -12.3% |
| Financial debts | 43 | - | €6,192 | +€6,192 | |
| Other loans | 439 | - | €6,192 | +€6,192 | |
| Trade debts | 44 | €850 | €3,104 | +€2,254 | +265.2% |
| Suppliers | 440/4 | €850 | €3,104 | +€2,254 | +265.2% |
| Taxes, remuneration and social security | 45 | €1,599 | - | -€1,599 | |
| Taxes | 450/3 | €1,599 | - | -€1,599 | |
| Other amounts payable | 47/48 | €121,352 | €99,307 | -€22,045 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €384 | -€1,401 | -78.5% |
| Other operating charges | 640/8 | €908 | €943 | +€34 | +3.8% |
| Gross operating margin | 9900 | €94,113 | €86,431 | -€7,682 | -8.2% |
| Operating profit (loss) | 9901 | €91,420 | €85,104 | -€6,316 | -6.9% |
| Financial income | 75/76B | €974 | €947 | -€27 | -2.8% |
| Recurring financial income | 75 | €974 | €947 | -€27 | -2.8% |
| Financial charges | 65/66B | €1,121 | €533 | -€588 | -52.4% |
| Recurring financial charges | 65 | €1,121 | €533 | -€588 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €91,273 | €85,518 | -€5,755 | -6.3% |
| Income taxes | 67/77 | €20,451 | €19,396 | -€1,054 | -5.2% |
| Profit (loss) for the period | 9904 | €70,822 | €66,122 | -€4,701 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,822 | €66,122 | -€4,701 | -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 11 October 2026 via checked.be.