B &C° GROUP SERVICES: what changed
What changed
B &C° GROUP SERVICES
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
€102,120
2024 · €141,044-€38,925
Equity
€294,747
2024 · €192,627+€102,120
Cash
€82,614
2024 · €52,755+€29,859
Balance sheet total
€705,617
2024 · €907,758-€202,141
Largest movements
Assets
- Intangible fixed assets -€142,394
down €142,394 (-40.8%), from €348,917 to €206,523
- Receivables within one year -€55,880
down €55,880 (-24.1%), from €231,688 to €175,808
of which Trade receivables: -€54,538
- Tangible fixed assets -€53,265
down €53,265 (-22.5%), from €236,443 to €183,178
of which Land and buildings: -€30,625
- Cash +€29,859
up €29,859 (+56.6%), from €52,755 to €82,614
mainly Depreciation (+€211,904) and Net result for the year (+€102,120)
- Deferred charges and accrued income +€19,539
up €19,539 (+51.5%), from €37,955 to €57,494
Equity and liabilities
- Other debts -€180,700
down €180,700 (-100%), from €180,700 to €0
- Profit (loss) carried forward +€102,120
up €102,120 (+61.4%), from €166,227 to €268,347
- Debts after one year -€69,038
down €69,038 (-54.1%), from €127,587 to €58,549
- Current portion of long-term debt -€48,340
down €48,340 (-41.2%), from €117,378 to €69,038
- Short-term financial debts +€45,548
up €45,548 (+539%), from €8,452 to €54,000
Income statement
- Staff costs +€108,110
up €108,110 (+11.9%), from €911,463 to €1.0m
- Gross operating margin +€50,074
up €50,074 (+3.7%), from €1.3m to €1.4m
- Taxes -€19,733
down €19,733 (-38.7%), from €50,999 to €31,266
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.
Result 2024
€141,044
Gross operating margin
+€50,074
Staff costs
-€108,110
Depreciation
+€754
Other operating charges
-€426
Financial income
-€17
Financial charges
-€932
Taxes
+€19,733
Result 2025
€102,120
raises the resultlowers the result
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.
From operations
+€117,935
Investment
-€16,246
Financing
-€71,830
Cash 2024
€52,755
From operations (derived)
+€117,935
Net result for the year
+€102,120
Depreciation
+€211,904
Receivables within one year
+€55,880
Deferred charges and accrued income
-€19,539
Trade debts
-€24,506
Tax, wage and social debts
-€24,225
Other debts
-€180,700
Accrued charges and deferred income
-€3,000
Investment (derived)
-€16,246
Investment in fixed assets (net)
-€16,246
Financing
-€71,830
Debts after one year
-€69,038
Current portion of long-term debt
-€48,340
Short-term financial debts
+€45,548
Cash 2025
€82,614
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €907,758 | €705,617 | -€202,141 | -22.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €585,360 | €389,702 | -€195,659 | -33.4% |
| Intangible fixed assets | 21 | €348,917 | €206,523 | -€142,394 | -40.8% |
| Tangible fixed assets | 22/27 | €236,443 | €183,178 | -€53,265 | -22.5% |
| Land and buildings | 22 | €89,829 | €59,204 | -€30,625 | -34.1% |
| Plant, machinery and equipment | 23 | €101,155 | €101,388 | +€233 | +0.2% |
| Furniture and vehicles | 24 | €14,819 | €3,857 | -€10,962 | -74.0% |
| Leasing and similar rights | 25 | €30,640 | €18,730 | -€11,910 | -38.9% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €322,398 | €315,916 | -€6,482 | -2.0% |
| Amounts receivable within one year | 40/41 | €231,688 | €175,808 | -€55,880 | -24.1% |
| Trade receivables | 40 | €220,684 | €166,146 | -€54,538 | -24.7% |
| Other amounts receivable | 41 | €11,004 | €9,662 | -€1,342 | -12.2% |
| Cash at bank and in hand | 54/58 | €52,755 | €82,614 | +€29,859 | +56.6% |
| Deferred charges and accrued income | 490/1 | €37,955 | €57,494 | +€19,539 | +51.5% |
| Total equity and liabilities | 10/49 | €907,758 | €705,617 | -€202,141 | -22.3% |
| Equity | 10/15 | €192,627 | €294,747 | +€102,120 | +53.0% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €2,400 | €2,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,227 | €268,347 | +€102,120 | +61.4% |
| Amounts payable | 17/49 | €715,131 | €410,870 | -€304,260 | -42.5% |
| Amounts payable after more than one year | 17 | €127,587 | €58,549 | -€69,038 | -54.1% |
| Financial debts | 170/4 | €127,587 | €58,549 | -€69,038 | -54.1% |
| Amounts payable within one year | 42/48 | €584,544 | €352,321 | -€232,223 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €117,378 | €69,038 | -€48,340 | -41.2% |
| Financial debts | 43 | €8,452 | €54,000 | +€45,548 | +539% |
| Credit institutions | 430/8 | €8,452 | €54,000 | +€45,548 | +539% |
| Trade debts | 44 | €65,918 | €41,412 | -€24,506 | -37.2% |
| Suppliers | 440/4 | €65,918 | €41,412 | -€24,506 | -37.2% |
| Taxes, remuneration and social security | 45 | €212,096 | €187,872 | -€24,225 | -11.4% |
| Taxes | 450/3 | €42,838 | €41,821 | -€1,017 | -2.4% |
| Remuneration and social security | 454/9 | €169,259 | €146,051 | -€23,208 | -13.7% |
| Other amounts payable | 47/48 | €180,700 | €0 | -€180,700 | -100% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | €911,463 | €1,019,573 | +€108,110 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,658 | €211,904 | -€754 | -0.4% |
| Other operating charges | 640/8 | €8,463 | €8,889 | +€426 | +5.0% |
| Gross operating margin | 9900 | €1,339,648 | €1,389,721 | +€50,074 | +3.7% |
| Operating profit (loss) | 9901 | €207,064 | €149,355 | -€57,709 | -27.9% |
| Financial income | 75/76B | €17 | €0 | -€17 | -98.7% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -98.7% |
| Financial charges | 65/66B | €15,037 | €15,969 | +€932 | +6.2% |
| Recurring financial charges | 65 | €15,037 | €15,969 | +€932 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €192,044 | €133,386 | -€58,658 | -30.5% |
| Income taxes | 67/77 | €50,999 | €31,266 | -€19,733 | -38.7% |
| Profit (loss) for the period | 9904 | €141,044 | €102,120 | -€38,925 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,044 | €102,120 | -€38,925 | -27.6% |
Next steps
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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 7 November 2026 via checked.be.