B & D 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 & D SERVICES
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€93,031
down €93,031 (-9.5%), from €976,391 to €883,360
of which Land and buildings: -€55,110
- Cash +€79,063
up €79,063 (+56.0%), from €141,192 to €220,254
mainly Other debts (+€191,663) and Current investments (+€100,000)
- Receivables within one year -€77,128
down €77,128 (-22.3%), from €345,531 to €268,404
of which Other amounts receivable: -€77,128
- Contributions -€498,505
down €498,505 (-64.3%), from €775,150 to €276,645
- Other debts +€191,663
up €191,663 (+2511.2%), from €7,632 to €199,296
- Reserves +€85,067
up €85,067 (+10.7%), from €797,930 to €882,997
of which Distributable reserves: +€85,067
- Gross operating margin -€26,065
down €26,065 (-11.0%), from €236,577 to €210,512
- Financial income +€19,729
up €19,729 (+87.1%), from €22,638 to €42,367
- Depreciation +€19,413
up €19,413 (+26.4%), from €73,618 to €93,031
- Financial charges +€14,938
up €14,938 (+5137.5%), from €291 to €15,229
- Taxes -€10,751
down €10,751 (-20.5%), from €52,400 to €41,649
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 | €1,629,443 | €1,422,795 | -€206,649 | -12.7% |
| Fixed assets | 21/28 | €976,526 | €883,495 | -€93,031 | -9.5% |
| Tangible fixed assets | 22/27 | €976,391 | €883,360 | -€93,031 | -9.5% |
| Land and buildings | 22 | €806,697 | €751,587 | -€55,110 | -6.8% |
| Plant, machinery and equipment | 23 | €4,673 | €3,590 | -€1,083 | -23.2% |
| Furniture and vehicles | 24 | €165,020 | €128,183 | -€36,837 | -22.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €652,918 | €539,300 | -€113,618 | -17.4% |
| Amounts receivable within one year | 40/41 | €345,531 | €268,404 | -€77,128 | -22.3% |
| Trade receivables | 40 | €15,531 | €15,531 | = | 0.0% |
| Other amounts receivable | 41 | €330,000 | €252,872 | -€77,128 | -23.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €141,192 | €220,254 | +€79,063 | +56.0% |
| Deferred charges and accrued income | 490/1 | €66,195 | €50,642 | -€15,553 | -23.5% |
| Total equity and liabilities | 10/49 | €1,629,443 | €1,422,795 | -€206,649 | -12.7% |
| Equity | 10/15 | €1,573,080 | €1,159,642 | -€413,438 | -26.3% |
| Contributions | 10/11 | €775,150 | €276,645 | -€498,505 | -64.3% |
| Reserves | 13 | €797,930 | €882,997 | +€85,067 | +10.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €797,930 | €882,997 | +€85,067 | +10.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,364 | €263,153 | +€206,789 | +366.9% |
| Amounts payable within one year | 42/48 | €48,337 | €244,898 | +€196,561 | +406.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €22,077 | €21,445 | -€633 | -2.9% |
| Suppliers | 440/4 | €22,077 | €21,445 | -€633 | -2.9% |
| Taxes, remuneration and social security | 45 | €18,627 | €24,158 | +€5,530 | +29.7% |
| Taxes | 450/3 | €18,627 | €24,158 | +€5,530 | +29.7% |
| Other amounts payable | 47/48 | €7,632 | €199,296 | +€191,663 | +2511.2% |
| Accrued charges and deferred income | 492/3 | €8,027 | €18,255 | +€10,228 | +127.4% |
| Non-recurring operating income | 76A | €41,200 | €0 | -€41,200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,618 | €93,031 | +€19,413 | +26.4% |
| Other operating charges | 640/8 | €15,728 | €16,407 | +€679 | +4.3% |
| Gross operating margin | 9900 | €236,577 | €210,512 | -€26,065 | -11.0% |
| Operating profit (loss) | 9901 | €147,231 | €101,074 | -€46,157 | -31.4% |
| Financial income | 75/76B | €22,638 | €42,367 | +€19,729 | +87.1% |
| Recurring financial income | 75 | €22,638 | €42,367 | +€19,729 | +87.1% |
| Financial charges | 65/66B | €291 | €15,229 | +€14,938 | +5137.5% |
| Recurring financial charges | 65 | €291 | €15,229 | +€14,938 | +5137.5% |
| Profit (loss) for the period before taxes | 9903 | €169,578 | €128,211 | -€41,367 | -24.4% |
| Income taxes | 67/77 | €52,400 | €41,649 | -€10,751 | -20.5% |
| Profit (loss) for the period | 9904 | €117,178 | €86,562 | -€30,616 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €117,178 | €86,562 | -€30,616 | -26.1% |
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.