B-SYS: what changed
B-SYS
Largest movements
- Tangible fixed assets -€11,349
down €11,349 (-21.2%), from €53,520 to €42,171
- Cash -€8,946
down €8,946 (-46.6%), from €19,192 to €10,246
mainly Net result for the year (-€29,322) and Debts after one year (-€6,946)
- Intangible fixed assets -€4,750
down €4,750 (-33.3%), from €14,250 to €9,500
- Receivables within one year -€3,710
down €3,710 (-11.9%), from €31,208 to €27,499
of which Other amounts receivable: -€3,193
- Deferred charges and accrued income +€1,545
up €1,545 (+116%), from €1,334 to €2,879
- Profit (loss) carried forward -€29,322
down €29,322 (-96.1%), from -€30,506 to -€59,828
- Tax, wage and social debts +€12,193
up €12,193 (+3,637%), from €335 to €12,528
of which Remuneration and social security: +€11,452
- Debts after one year -€6,946
down €6,946 (-16.8%), from €41,462 to €34,516
- Trade debts -€5,474
down €5,474 (-63.4%), from €8,631 to €3,158
- Other debts +€2,255
up €2,255 (+2.5%), from €88,823 to €91,078
- Gross operating margin -€68,723
down €68,723, from €59,145 to -€9,579
- Depreciation +€8,124
up €8,124 (+102%), from €7,975 to €16,099
- Financial income -€5,078
down €5,078 (-99.3%), from €5,112 to €34
of which Non-recurring financial income: -€5,112
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,376 | €111,167 | -€27,210 | -19.7% |
| Fixed assets | 21/28 | €70,955 | €54,857 | -€16,099 | -22.7% |
| Intangible fixed assets | 21 | €14,250 | €9,500 | -€4,750 | -33.3% |
| Tangible fixed assets | 22/27 | €53,520 | €42,171 | -€11,349 | -21.2% |
| Furniture and vehicles | 24 | €53,520 | €42,171 | -€11,349 | -21.2% |
| Financial fixed assets | 28 | €3,186 | €3,186 | = | 0.0% |
| Current assets | 29/58 | €67,421 | €56,310 | -€11,111 | -16.5% |
| Stocks and contracts in progress | 3 | €15,686 | €15,686 | = | 0.0% |
| Stocks | 30/36 | €15,686 | €15,686 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,208 | €27,499 | -€3,710 | -11.9% |
| Trade receivables | 40 | €27,546 | €27,029 | -€517 | -1.9% |
| Other amounts receivable | 41 | €3,662 | €470 | -€3,193 | -87.2% |
| Cash at bank and in hand | 54/58 | €19,192 | €10,246 | -€8,946 | -46.6% |
| Deferred charges and accrued income | 490/1 | €1,334 | €2,879 | +€1,545 | +116% |
| Total equity and liabilities | 10/49 | €138,376 | €111,167 | -€27,210 | -19.7% |
| Equity | 10/15 | -€20,506 | -€49,828 | -€29,322 | -143% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,506 | -€59,828 | -€29,322 | -96.1% |
| Amounts payable | 17/49 | €158,882 | €160,995 | +€2,113 | +1.3% |
| Amounts payable after more than one year | 17 | €41,462 | €34,516 | -€6,946 | -16.8% |
| Financial debts | 170/4 | €41,462 | €34,516 | -€6,946 | -16.8% |
| Amounts payable within one year | 42/48 | €117,383 | €126,460 | +€9,078 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €19,593 | €19,696 | +€103 | +0.5% |
| Trade debts | 44 | €8,631 | €3,158 | -€5,474 | -63.4% |
| Suppliers | 440/4 | €8,631 | €3,158 | -€5,474 | -63.4% |
| Taxes, remuneration and social security | 45 | €335 | €12,528 | +€12,193 | +3,637% |
| Taxes | 450/3 | €335 | €1,076 | +€741 | +221% |
| Remuneration and social security | 454/9 | - | €11,452 | +€11,452 | |
| Other amounts payable | 47/48 | €88,823 | €91,078 | +€2,255 | +2.5% |
| Accrued charges and deferred income | 492/3 | €37 | €19 | -€19 | -49.8% |
| Remuneration, social security and pensions | 62 | -€194 | - | +€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,975 | €16,099 | +€8,124 | +102% |
| Other operating charges | 640/8 | €2,889 | €2,454 | -€435 | -15.1% |
| Gross operating margin | 9900 | €59,145 | -€9,579 | -€68,723 | |
| Operating profit (loss) | 9901 | €48,475 | -€28,131 | -€76,606 | |
| Financial income | 75/76B | €5,112 | €34 | -€5,078 | -99.3% |
| Recurring financial income | 75 | €0 | €34 | +€34 | +341,500% |
| Non-recurring financial income | 76B | €5,112 | - | -€5,112 | |
| Financial charges | 65/66B | €759 | €663 | -€97 | -12.8% |
| Recurring financial charges | 65 | €759 | €663 | -€97 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €52,828 | -€28,760 | -€81,588 | |
| Income taxes | 67/77 | €65 | €563 | +€498 | +771% |
| Profit (loss) for the period | 9904 | €52,763 | -€29,322 | -€82,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,763 | -€29,322 | -€82,086 |
Next steps
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 2 November 2026 via checked.be.