B & B SERVICES: what changed
Two fiscal 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 & B SERVICES
Largest movements
- Cash +€15,184
up €15,184 (+699.2%), from €2,172 to €17,356
mainly Net result for the year (+€31,210) and Tax, wage and social debts (+€2,221)
- Receivables within one year -€2,096
down €2,096 (-21.1%), from €9,937 to €7,841
of which Trade receivables: -€1,577
- Reserves +€31,210
up €31,210 (+26.7%), from €117,016 to €148,225
of which Distributable reserves: +€31,210
- Other debts -€20,348
down €20,348 (-100.0%), from €20,348 to €0
- Tax, wage and social debts +€2,221
new in 2025: €2,221
- Gross operating margin +€46,773
up €46,773, from -€6,251 to €40,523
- Taxes +€8,221
up €8,221, from €0 to €8,221
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 | €146,266 | €159,355 | +€13,088 | +8.9% |
| Fixed assets | 21/28 | €134,157 | €134,157 | = | 0.0% |
| Financial fixed assets | 28 | €134,157 | €134,157 | = | 0.0% |
| Current assets | 29/58 | €12,109 | €25,197 | +€13,088 | +108.1% |
| Amounts receivable within one year | 40/41 | €9,937 | €7,841 | -€2,096 | -21.1% |
| Trade receivables | 40 | €1,577 | €0 | -€1,577 | -100.0% |
| Other amounts receivable | 41 | €8,360 | €7,841 | -€518 | -6.2% |
| Cash at bank and in hand | 54/58 | €2,172 | €17,356 | +€15,184 | +699.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €146,266 | €159,355 | +€13,088 | +8.9% |
| Equity | 10/15 | €123,224 | €154,433 | +€31,210 | +25.3% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €117,016 | €148,225 | +€31,210 | +26.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €117,016 | €148,225 | +€31,210 | +26.7% |
| Amounts payable | 17/49 | €23,043 | €4,921 | -€18,121 | -78.6% |
| Amounts payable within one year | 42/48 | €22,518 | €4,875 | -€17,643 | -78.4% |
| Trade debts | 44 | €2,170 | €2,654 | +€484 | +22.3% |
| Suppliers | 440/4 | €2,170 | €2,654 | +€484 | +22.3% |
| Taxes, remuneration and social security | 45 | - | €2,221 | +€2,221 | |
| Taxes | 450/3 | - | €2,221 | +€2,221 | |
| Other amounts payable | 47/48 | €20,348 | €0 | -€20,348 | -100.0% |
| Accrued charges and deferred income | 492/3 | €525 | €46 | -€478 | -91.2% |
| Non-recurring operating income | 76A | - | €46,000 | +€46,000 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €574 | €900 | +€326 | +56.8% |
| Gross operating margin | 9900 | -€6,251 | €40,523 | +€46,773 | |
| Operating profit (loss) | 9901 | -€6,825 | €39,623 | +€46,447 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €549 | €192 | -€357 | -65.0% |
| Recurring financial charges | 65 | €549 | €192 | -€357 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,373 | €39,431 | +€46,804 | |
| Income taxes | 67/77 | €0 | €8,221 | +€8,221 | |
| Profit (loss) for the period | 9904 | -€7,373 | €31,210 | +€38,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,373 | €31,210 | +€38,583 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.