B & K 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 & K SERVICES
Largest movements
- Deferred charges and accrued income -€20,196
down €20,196 (-92.8%), from €21,751 to €1,556
- Cash +€16,873
up €16,873 (+26.3%), from €64,169 to €81,042
mainly Deferred charges and accrued income (+€20,196) and Tax, wage and social debts (+€11,911)
- Tangible fixed assets -€4,023
down €4,023 (-65.6%), from €6,129 to €2,107
of which Furniture and vehicles: -€3,676
- Receivables within one year +€1,492
up €1,492 (+2.9%), from €51,728 to €53,220
of which Trade receivables: +€12,148
- Trade debts -€16,758
no longer reported in 2025 (was €16,758)
- Tax, wage and social debts +€11,911
up €11,911 (+5.6%), from €211,284 to €223,195
of which Taxes: +€12,711
- Profit (loss) carried forward +€4,714
up €4,714 (+5.1%), from -€92,759 to -€88,045
- Debts after one year -€3,946
no longer reported in 2025 (was €3,946)
- Current portion of long-term debt -€1,774
no longer reported in 2025 (was €1,774)
- Gross operating margin +€141,825
up €141,825 (+7.7%), from €1.9m to €2.0m
- Staff costs +€141,691
up €141,691 (+7.8%), from €1.8m to €2.0m
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 | €149,064 | €143,211 | -€5,853 | -3.9% |
| Fixed assets | 21/28 | €11,415 | €7,392 | -€4,023 | -35.2% |
| Tangible fixed assets | 22/27 | €6,129 | €2,107 | -€4,023 | -65.6% |
| Plant, machinery and equipment | 23 | €615 | €390 | -€226 | -36.7% |
| Furniture and vehicles | 24 | €5,118 | €1,441 | -€3,676 | -71.8% |
| Other tangible fixed assets | 26 | €396 | €276 | -€121 | -30.4% |
| Financial fixed assets | 28 | €5,285 | €5,285 | = | 0.0% |
| Current assets | 29/58 | €137,649 | €135,818 | -€1,830 | -1.3% |
| Amounts receivable within one year | 40/41 | €51,728 | €53,220 | +€1,492 | +2.9% |
| Trade receivables | 40 | - | €12,148 | +€12,148 | |
| Other amounts receivable | 41 | €51,728 | €41,073 | -€10,655 | -20.6% |
| Cash at bank and in hand | 54/58 | €64,169 | €81,042 | +€16,873 | +26.3% |
| Deferred charges and accrued income | 490/1 | €21,751 | €1,556 | -€20,196 | -92.8% |
| Total equity and liabilities | 10/49 | €149,064 | €143,211 | -€5,853 | -3.9% |
| Equity | 10/15 | -€84,699 | -€79,985 | +€4,714 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,759 | -€88,045 | +€4,714 | +5.1% |
| Amounts payable | 17/49 | €233,762 | €223,195 | -€10,567 | -4.5% |
| Amounts payable after more than one year | 17 | €3,946 | - | -€3,946 | |
| Financial debts | 170/4 | €3,946 | - | -€3,946 | |
| Amounts payable within one year | 42/48 | €229,816 | €223,195 | -€6,621 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €1,774 | - | -€1,774 | |
| Trade debts | 44 | €16,758 | - | -€16,758 | |
| Suppliers | 440/4 | €16,758 | - | -€16,758 | |
| Taxes, remuneration and social security | 45 | €211,284 | €223,195 | +€11,911 | +5.6% |
| Taxes | 450/3 | €11,057 | €23,768 | +€12,711 | +115.0% |
| Remuneration and social security | 454/9 | €200,228 | €199,428 | -€800 | -0.4% |
| Remuneration, social security and pensions | 62 | €1,827,460 | €1,969,151 | +€141,691 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,804 | €4,023 | +€218 | +5.7% |
| Other operating charges | 640/8 | €285 | €553 | +€267 | +93.7% |
| Gross operating margin | 9900 | €1,851,461 | €1,993,286 | +€141,825 | +7.7% |
| Operating profit (loss) | 9901 | €19,911 | €19,560 | -€352 | -1.8% |
| Financial income | 75/76B | €2,070 | - | -€2,070 | |
| Recurring financial income | 75 | €2,070 | - | -€2,070 | |
| Financial charges | 65/66B | €3,927 | €309 | -€3,618 | -92.1% |
| Recurring financial charges | 65 | €3,927 | €309 | -€3,618 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €18,055 | €19,251 | +€1,196 | +6.6% |
| Income taxes | 67/77 | €11,057 | €14,537 | +€3,480 | +31.5% |
| Profit (loss) for the period | 9904 | €6,998 | €4,714 | -€2,284 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,998 | €4,714 | -€2,284 | -32.6% |
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 8 October 2026 via checked.be.