B & J SERVICE: 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 & J SERVICE
Largest movements
- Stocks and contracts -€16,018
down €16,018 (-21.3%), from €75,226 to €59,208
- Receivables within one year +€12,297
up €12,297 (+44.6%), from €27,545 to €39,842
of which Trade receivables: +€15,004
- Tangible fixed assets -€4,043
down €4,043 (-74.7%), from €5,414 to €1,371
of which Leasing and similar rights: -€4,382
- Trade debts -€13,249
down €13,249 (-36.4%), from €36,361 to €23,112
- Reserves +€7,815
up €7,815 (+28.3%), from €27,598 to €35,413
of which Distributable reserves: +€7,815
- Current portion of long-term debt -€3,940
down €3,940 (-100%), from €3,940 to €0
- Tax, wage and social debts +€2,260
up €2,260 (+599%), from €378 to €2,638
- Gross operating margin +€4,735
up €4,735 (+35.4%), from €13,383 to €18,118
- Taxes +€3,878
up €3,878 (+1,027%), from €378 to €4,255
- Depreciation -€2,933
down €2,933 (-34.3%), from €8,559 to €5,627
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 | €125,474 | €117,883 | -€7,591 | -6.0% |
| Fixed assets | 21/28 | €5,414 | €1,371 | -€4,043 | -74.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,414 | €1,371 | -€4,043 | -74.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,032 | €108 | -€924 | -89.5% |
| Furniture and vehicles | 24 | €0 | €1,263 | +€1,263 | |
| Leasing and similar rights | 25 | €4,382 | €0 | -€4,382 | -100% |
| Current assets | 29/58 | €120,060 | €116,512 | -€3,548 | -3.0% |
| Stocks and contracts in progress | 3 | €75,226 | €59,208 | -€16,018 | -21.3% |
| Stocks | 30/36 | €75,226 | €59,208 | -€16,018 | -21.3% |
| Amounts receivable within one year | 40/41 | €27,545 | €39,842 | +€12,297 | +44.6% |
| Trade receivables | 40 | €24,063 | €39,067 | +€15,004 | +62.4% |
| Other amounts receivable | 41 | €3,482 | €775 | -€2,707 | -77.7% |
| Cash at bank and in hand | 54/58 | €17,289 | €17,462 | +€173 | +1.0% |
| Total equity and liabilities | 10/49 | €125,474 | €117,883 | -€7,591 | -6.0% |
| Equity | 10/15 | €59,922 | €67,736 | +€7,815 | +13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,598 | €35,413 | +€7,815 | +28.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €27,598 | €35,413 | +€7,815 | +28.3% |
| Profit (loss) carried forward | 14 | €19,923 | €19,923 | = | 0.0% |
| Amounts payable | 17/49 | €65,552 | €50,147 | -€15,405 | -23.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €65,552 | €50,147 | -€15,405 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €3,940 | €0 | -€3,940 | -100% |
| Trade debts | 44 | €36,361 | €23,112 | -€13,249 | -36.4% |
| Suppliers | 440/4 | €36,361 | €23,112 | -€13,249 | -36.4% |
| Taxes, remuneration and social security | 45 | €378 | €2,638 | +€2,260 | +599% |
| Taxes | 450/3 | €378 | €2,638 | +€2,260 | +599% |
| Other amounts payable | 47/48 | €24,873 | €24,396 | -€477 | -1.9% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,559 | €5,627 | -€2,933 | -34.3% |
| Other operating charges | 640/8 | €503 | €328 | -€176 | -34.9% |
| Gross operating margin | 9900 | €13,383 | €18,118 | +€4,735 | +35.4% |
| Operating profit (loss) | 9901 | €4,320 | €12,164 | +€7,844 | +182% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.3% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.3% |
| Financial charges | 65/66B | €216 | €94 | -€121 | -56.3% |
| Recurring financial charges | 65 | €216 | €94 | -€121 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €4,154 | €12,070 | +€7,916 | +191% |
| Income taxes | 67/77 | €378 | €4,255 | +€3,878 | +1,027% |
| Profit (loss) for the period | 9904 | €3,776 | €7,815 | +€4,039 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €3,776 | €7,815 | +€4,039 | +107% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.