B and P SERVICES: 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.
B and P SERVICES
Largest movements
- Cash +€16,751
up €16,751 (+186%), from €9,023 to €25,774
mainly Tax, wage and social debts (+€19,989) and Deferred charges and accrued income (+€8,170)
- Deferred charges and accrued income -€8,170
no longer reported in 2025 (was €8,170)
- Stocks and contracts -€7,102
down €7,102 (-30.0%), from €23,674 to €16,571
- Receivables within one year +€1,523
up €1,523 (+2.1%), from €72,408 to €73,931
of which Trade receivables: +€1,765
- Trade debts -€20,207
down €20,207 (-61.7%), from €32,776 to €12,569
- Tax, wage and social debts +€19,989
up €19,989 (+138%), from €14,453 to €34,442
of which Remuneration and social security: +€20,728
- Profit (loss) carried forward +€7,838
up €7,838 (+44.2%), from €17,728 to €25,566
- Other debts -€5,036
down €5,036 (-36.6%), from €13,744 to €8,708
- Staff costs -€14,530
no longer reported in 2025 (was €14,530)
- Gross operating margin -€13,746
down €13,746 (-55.0%), from €24,982 to €11,237
- Taxes +€718
up €718 (+32.2%), from €2,233 to €2,951
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 | €114,114 | €116,696 | +€2,582 | +2.3% |
| Fixed assets | 21/28 | €840 | €420 | -€420 | -50.0% |
| Tangible fixed assets | 22/27 | €840 | €420 | -€420 | -50.0% |
| Furniture and vehicles | 24 | €840 | €420 | -€420 | -50.0% |
| Current assets | 29/58 | €113,274 | €116,276 | +€3,002 | +2.7% |
| Stocks and contracts in progress | 3 | €23,674 | €16,571 | -€7,102 | -30.0% |
| Stocks | 30/36 | €23,674 | €16,571 | -€7,102 | -30.0% |
| Amounts receivable within one year | 40/41 | €72,408 | €73,931 | +€1,523 | +2.1% |
| Trade receivables | 40 | €72,167 | €73,931 | +€1,765 | +2.4% |
| Other amounts receivable | 41 | €241 | - | -€241 | |
| Cash at bank and in hand | 54/58 | €9,023 | €25,774 | +€16,751 | +186% |
| Deferred charges and accrued income | 490/1 | €8,170 | - | -€8,170 | |
| Total equity and liabilities | 10/49 | €114,114 | €116,696 | +€2,582 | +2.3% |
| Equity | 10/15 | €53,140 | €60,978 | +€7,838 | +14.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,820 | €16,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,070 | €1,070 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,070 | €1,070 | = | 0.0% |
| Distributable reserves | 133 | €15,750 | €15,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,728 | €25,566 | +€7,838 | +44.2% |
| Amounts payable | 17/49 | €60,974 | €55,719 | -€5,255 | -8.6% |
| Amounts payable within one year | 42/48 | €60,974 | €55,719 | -€5,255 | -8.6% |
| Trade debts | 44 | €32,776 | €12,569 | -€20,207 | -61.7% |
| Suppliers | 440/4 | €32,776 | €12,569 | -€20,207 | -61.7% |
| Taxes, remuneration and social security | 45 | €14,453 | €34,442 | +€19,989 | +138% |
| Taxes | 450/3 | €2,233 | €1,493 | -€740 | -33.1% |
| Remuneration and social security | 454/9 | €12,221 | €32,949 | +€20,728 | +170% |
| Other amounts payable | 47/48 | €13,744 | €8,708 | -€5,036 | -36.6% |
| Remuneration, social security and pensions | 62 | €14,530 | - | -€14,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €420 | = | 0.0% |
| Gross operating margin | 9900 | €24,982 | €11,237 | -€13,746 | -55.0% |
| Operating profit (loss) | 9901 | €10,033 | €10,817 | +€784 | +7.8% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €83 | €28 | -€55 | -65.8% |
| Recurring financial charges | 65 | €83 | €28 | -€55 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €9,958 | €10,788 | +€830 | +8.3% |
| Income taxes | 67/77 | €2,233 | €2,951 | +€718 | +32.2% |
| Profit (loss) for the period | 9904 | €7,726 | €7,838 | +€112 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,726 | €7,838 | +€112 | +1.5% |
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.