B-expert 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-expert services
Largest movements
- Receivables within one year +€623,195
up €623,195 (+50.2%), from €1.2m to €1.9m
of which Other amounts receivable: +€702,597
- Tangible fixed assets -€43,231
down €43,231 (-11.9%), from €362,092 to €318,861
of which Other tangible fixed assets: -€37,864
- Cash -€33,422
down €33,422 (-73.6%), from €45,398 to €11,976
mainly Contributions, distributions and other (-€1.5m) and Receivables within one year (-€623,195)
- Other debts +€451,219
up €451,219 (+30.0%), from €1.5m to €2.0m
- Short-term financial debts +€42,006
up €42,006 (+198.9%), from €21,118 to €63,124
- Tax, wage and social debts +€36,245
up €36,245 (+124.2%), from €29,185 to €65,431
of which Taxes: +€34,638
- Profit (loss) carried forward +€31,551
up €31,551, from -€31,551 to €0
- Gross operating margin +€61,972
up €61,972 (+2.9%), from €2.2m to €2.2m
- Depreciation +€58,978
up €58,978 (+239.7%), from €24,606 to €83,584
- Write-downs +€37,087
up €37,087 (+80.4%), from -€46,104 to -€9,017
- Other operating charges -€34,245
down €34,245 (-98.5%), from €34,761 to €516
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 | €1,700,949 | €2,247,837 | +€546,888 | +32.2% |
| Fixed assets | 21/28 | €413,842 | €370,611 | -€43,231 | -10.4% |
| Tangible fixed assets | 22/27 | €362,092 | €318,861 | -€43,231 | -11.9% |
| Plant, machinery and equipment | 23 | €20,647 | €21,207 | +€561 | +2.7% |
| Furniture and vehicles | 24 | €9,846 | €3,918 | -€5,928 | -60.2% |
| Other tangible fixed assets | 26 | €331,599 | €293,735 | -€37,864 | -11.4% |
| Financial fixed assets | 28 | €51,750 | €51,750 | = | 0.0% |
| Current assets | 29/58 | €1,287,106 | €1,877,226 | +€590,119 | +45.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,241,709 | €1,864,904 | +€623,195 | +50.2% |
| Trade receivables | 40 | €85,508 | €6,107 | -€79,401 | -92.9% |
| Other amounts receivable | 41 | €1,156,201 | €1,858,798 | +€702,597 | +60.8% |
| Cash at bank and in hand | 54/58 | €45,398 | €11,976 | -€33,422 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €346 | +€346 | |
| Total equity and liabilities | 10/49 | €1,700,949 | €2,247,837 | +€546,888 | +32.2% |
| Equity | 10/15 | €117,129 | €132,846 | +€15,717 | +13.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €88,680 | €72,846 | -€15,834 | -17.9% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,242 | €57,242 | = | 0.0% |
| Distributable reserves | 133 | €25,439 | €9,605 | -€15,834 | -62.2% |
| Profit (loss) carried forward | 14 | -€31,551 | €0 | +€31,551 | |
| Amounts payable | 17/49 | €1,583,820 | €2,114,990 | +€531,171 | +33.5% |
| Amounts payable after more than one year | 17 | €1,335 | €1,335 | = | 0.0% |
| Other amounts payable | 178/9 | €1,335 | €1,335 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,582,485 | €2,106,140 | +€523,656 | +33.1% |
| Financial debts | 43 | €21,118 | €63,124 | +€42,006 | +198.9% |
| Credit institutions | 430/8 | €21,118 | €63,124 | +€42,006 | +198.9% |
| Trade debts | 44 | €29,172 | €23,357 | -€5,815 | -19.9% |
| Suppliers | 440/4 | €29,172 | €23,357 | -€5,815 | -19.9% |
| Taxes, remuneration and social security | 45 | €29,185 | €65,431 | +€36,245 | +124.2% |
| Taxes | 450/3 | €3,586 | €38,223 | +€34,638 | +966.0% |
| Remuneration and social security | 454/9 | €25,599 | €27,207 | +€1,608 | +6.3% |
| Other amounts payable | 47/48 | €1,503,010 | €1,954,229 | +€451,219 | +30.0% |
| Accrued charges and deferred income | 492/3 | - | €7,515 | +€7,515 | |
| Non-recurring operating income | 76A | - | €1,965 | +€1,965 | |
| Remuneration, social security and pensions | 62 | €176,384 | €163,759 | -€12,624 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,606 | €83,584 | +€58,978 | +239.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€46,104 | -€9,017 | +€37,087 | +80.4% |
| Other operating charges | 640/8 | €34,761 | €516 | -€34,245 | -98.5% |
| Gross operating margin | 9900 | €2,153,884 | €2,215,855 | +€61,972 | +2.9% |
| Operating profit (loss) | 9901 | €1,964,236 | €1,977,012 | +€12,776 | +0.7% |
| Financial income | 75/76B | €573 | €77 | -€496 | -86.6% |
| Recurring financial income | 75 | €573 | €77 | -€496 | -86.6% |
| Financial charges | 65/66B | €5,732 | €22,034 | +€16,302 | +284.4% |
| Recurring financial charges | 65 | €5,732 | €12,443 | +€6,711 | +117.1% |
| Non-recurring financial charges | 66B | - | €9,591 | +€9,591 | |
| Profit (loss) for the period before taxes | 9903 | €1,959,077 | €1,955,055 | -€4,022 | -0.2% |
| Income taxes | 67/77 | €492,089 | €489,338 | -€2,751 | -0.6% |
| Profit (loss) for the period | 9904 | €1,466,988 | €1,465,717 | -€1,270 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,466,988 | €1,465,717 | -€1,270 | -0.1% |
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 12 October 2026 via checked.be.