B.E.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.E.D SERVICES
Largest movements
- Financial fixed assets +€231,066
up €231,066 (+156.4%), from €147,765 to €378,831
- Receivables within one year -€104,216
down €104,216 (-33.5%), from €311,216 to €207,001
- Tangible fixed assets -€17,998
down €17,998 (-47.2%), from €38,146 to €20,148
of which Furniture and vehicles: -€17,398
- Cash +€6,988
up €6,988 (+586.5%), from €1,191 to €8,180
mainly Receivables within one year (+€104,216) and Tax, wage and social debts (+€80,677)
- Tax, wage and social debts +€80,677
up €80,677 (+44.4%), from €181,637 to €262,314
of which Taxes: +€186,217
- Profit (loss) carried forward +€74,343
up €74,343 (+34.6%), from €214,775 to €289,118
- Trade debts -€39,002
down €39,002 (-40.6%), from €96,118 to €57,115
- Purchases and services +€315,635
up €315,635 (+36.4%), from €866,176 to €1.2m
- Staff costs -€196,771
down €196,771 (-23.5%), from €835,800 to €639,029
- Turnover +€189,191
up €189,191 (+10.9%), from €1.7m to €1.9m
- Gross operating margin -€126,443
down €126,443 (-14.6%), from €869,023 to €742,579
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 | €499,697 | €615,714 | +€116,017 | +23.2% |
| Formation expenses | 20 | €1,378 | €1,378 | = | 0.0% |
| Fixed assets | 21/28 | €185,911 | €398,978 | +€213,068 | +114.6% |
| Tangible fixed assets | 22/27 | €38,146 | €20,148 | -€17,998 | -47.2% |
| Plant, machinery and equipment | 23 | €2,400 | €1,800 | -€600 | -25.0% |
| Furniture and vehicles | 24 | €32,157 | €14,759 | -€17,398 | -54.1% |
| Leasing and similar rights | 25 | €3,589 | €3,589 | = | 0.0% |
| Financial fixed assets | 28 | €147,765 | €378,831 | +€231,066 | +156.4% |
| Current assets | 29/58 | €312,408 | €215,358 | -€97,050 | -31.1% |
| Amounts receivable within one year | 40/41 | €311,216 | €207,001 | -€104,216 | -33.5% |
| Trade receivables | 40 | €311,216 | €207,001 | -€104,216 | -33.5% |
| Cash at bank and in hand | 54/58 | €1,191 | €8,180 | +€6,988 | +586.5% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €499,697 | €615,714 | +€116,017 | +23.2% |
| Equity | 10/15 | €221,942 | €296,285 | +€74,343 | +33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €967 | €967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €967 | €967 | = | 0.0% |
| Reserves not available under the articles | 1311 | €967 | €967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,775 | €289,118 | +€74,343 | +34.6% |
| Amounts payable | 17/49 | €277,755 | €319,429 | +€41,674 | +15.0% |
| Amounts payable within one year | 42/48 | €277,755 | €319,429 | +€41,674 | +15.0% |
| Trade debts | 44 | €96,118 | €57,115 | -€39,002 | -40.6% |
| Suppliers | 440/4 | €96,118 | €57,115 | -€39,002 | -40.6% |
| Taxes, remuneration and social security | 45 | €181,637 | €262,314 | +€80,677 | +44.4% |
| Taxes | 450/3 | €34,338 | €220,555 | +€186,217 | +542.3% |
| Remuneration and social security | 454/9 | €147,300 | €41,759 | -€105,541 | -71.7% |
| Turnover | 70 | €1,735,199 | €1,924,390 | +€189,191 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €866,176 | €1,181,811 | +€315,635 | +36.4% |
| Remuneration, social security and pensions | 62 | €835,800 | €639,029 | -€196,771 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,998 | €17,998 | = | 0.0% |
| Other operating charges | 640/8 | €4,134 | €11,070 | +€6,936 | +167.8% |
| Gross operating margin | 9900 | €869,023 | €742,579 | -€126,443 | -14.6% |
| Operating profit (loss) | 9901 | €11,091 | €74,482 | +€63,391 | +571.6% |
| Financial charges | 65/66B | €241 | €139 | -€102 | -42.2% |
| Recurring financial charges | 65 | €241 | €139 | -€102 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €10,850 | €74,343 | +€63,493 | +585.2% |
| Profit (loss) for the period | 9904 | €10,850 | €74,343 | +€63,493 | +585.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,850 | €74,343 | +€63,493 | +585.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.