B & C 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 & C SERVICES
Largest movements
- Current investments +€167,690
up €167,690 (+19.4%), from €866,330 to €1.0m
- Tangible fixed assets -€114,659
down €114,659 (-58.9%), from €194,557 to €79,898
of which Land and buildings: -€107,535
- Cash -€23,167
down €23,167 (-54.9%), from €42,201 to €19,034
mainly Contributions, distributions and other (-€195,548) and Current investments (-€167,690)
- Other debts +€62,482
new in 2025: €62,482
- Reserves -€34,047
down €34,047 (-3.3%), from €1.0m to €999,672
of which Distributable reserves: -€34,047
- Financial income +€36,017
up €36,017 (+131%), from €27,428 to €63,445
- Taxes +€26,154
up €26,154 (+50.1%), from €52,211 to €78,366
- Gross operating margin +€24,219
up €24,219 (+14.4%), from €168,131 to €192,349
- Depreciation +€2,720
up €2,720 (+28.8%), from €9,444 to €12,165
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 | €1,120,518 | €1,161,129 | +€40,611 | +3.6% |
| Fixed assets | 21/28 | €194,557 | €79,898 | -€114,659 | -58.9% |
| Tangible fixed assets | 22/27 | €194,557 | €79,898 | -€114,659 | -58.9% |
| Land and buildings | 22 | €159,154 | €51,619 | -€107,535 | -67.6% |
| Furniture and vehicles | 24 | €35,403 | €28,279 | -€7,124 | -20.1% |
| Current assets | 29/58 | €925,961 | €1,081,231 | +€155,270 | +16.8% |
| Amounts receivable within one year | 40/41 | €15,932 | €27,523 | +€11,592 | +72.8% |
| Trade receivables | 40 | €15,347 | €23,538 | +€8,191 | +53.4% |
| Other amounts receivable | 41 | €584 | €3,985 | +€3,401 | +582% |
| Current investments | 50/53 | €866,330 | €1,034,020 | +€167,690 | +19.4% |
| Cash at bank and in hand | 54/58 | €42,201 | €19,034 | -€23,167 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,499 | €654 | -€845 | -56.4% |
| Total equity and liabilities | 10/49 | €1,120,518 | €1,161,129 | +€40,611 | +3.6% |
| Equity | 10/15 | €1,098,237 | €1,061,672 | -€36,565 | -3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,519 | €0 | -€2,519 | -100% |
| Reserves | 13 | €1,033,718 | €999,672 | -€34,047 | -3.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,027,518 | €993,472 | -€34,047 | -3.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,281 | €99,458 | +€77,176 | +346% |
| Amounts payable within one year | 42/48 | €21,305 | €98,865 | +€77,560 | +364% |
| Trade debts | 44 | €432 | €288 | -€144 | -33.4% |
| Suppliers | 440/4 | €432 | €288 | -€144 | -33.4% |
| Advances received on contracts in progress | 46 | - | €7,015 | +€7,015 | |
| Taxes, remuneration and social security | 45 | €20,873 | €29,081 | +€8,208 | +39.3% |
| Taxes | 450/3 | €20,873 | €29,081 | +€8,208 | +39.3% |
| Other amounts payable | 47/48 | - | €62,482 | +€62,482 | |
| Accrued charges and deferred income | 492/3 | €976 | €592 | -€384 | -39.3% |
| Non-recurring operating income | 76A | €6,612 | €35,024 | +€28,413 | +430% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €12,165 | +€2,720 | +28.8% |
| Other operating charges | 640/8 | €6,095 | €5,441 | -€654 | -10.7% |
| Gross operating margin | 9900 | €168,131 | €192,349 | +€24,219 | +14.4% |
| Operating profit (loss) | 9901 | €152,592 | €174,744 | +€22,153 | +14.5% |
| Financial income | 75/76B | €27,428 | €63,445 | +€36,017 | +131% |
| Recurring financial income | 75 | €27,428 | €63,445 | +€36,017 | +131% |
| Financial charges | 65/66B | €675 | €841 | +€166 | +24.6% |
| Recurring financial charges | 65 | €675 | €841 | +€166 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €179,345 | €237,349 | +€58,004 | +32.3% |
| Income taxes | 67/77 | €52,211 | €78,366 | +€26,154 | +50.1% |
| Profit (loss) for the period | 9904 | €127,134 | €158,983 | +€31,849 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,134 | €158,983 | +€31,849 | +25.1% |
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 25 October 2026 via checked.be.