B & M - 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 & M - Services
Largest movements
- Receivables within one year -€134,810
down €134,810 (-34.1%), from €395,189 to €260,380
of which Trade receivables: -€128,116
- Tangible fixed assets -€16,435
down €16,435 (-3.5%), from €474,769 to €458,334
of which Land and buildings: -€19,234
- Short-term financial debts -€113,000
down €113,000 (-50.3%), from €224,500 to €111,500
- Other debts +€44,993
new in 2025: €44,993
- Accrued charges and deferred income -€27,542
down €27,542 (-48.3%), from €57,017 to €29,475
- Reserves -€25,460
down €25,460 (-4.7%), from €542,906 to €517,446
of which Distributable reserves: -€25,460
- Trade debts -€23,706
down €23,706 (-49.5%), from €47,893 to €24,187
- Gross operating margin -€8,128
down €8,128 (-9.4%), from €86,796 to €78,668
- Taxes -€1,803
down €1,803 (-15.6%), from €11,556 to €9,753
- Depreciation -€1,794
down €1,794 (-6.8%), from €26,533 to €24,740
- Financial charges +€1,038
up €1,038 (+6.1%), from €17,048 to €18,085
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 | €898,983 | €753,817 | -€145,165 | -16.1% |
| Fixed assets | 21/28 | €474,769 | €458,334 | -€16,435 | -3.5% |
| Tangible fixed assets | 22/27 | €474,769 | €458,334 | -€16,435 | -3.5% |
| Land and buildings | 22 | €231,899 | €212,665 | -€19,234 | -8.3% |
| Plant, machinery and equipment | 23 | €9,955 | €15,827 | +€5,872 | +59.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €14,400 | €13,200 | -€1,200 | -8.3% |
| Other tangible fixed assets | 26 | €218,515 | €216,643 | -€1,872 | -0.9% |
| Current assets | 29/58 | €424,214 | €295,483 | -€128,731 | -30.3% |
| Amounts receivable within one year | 40/41 | €395,189 | €260,380 | -€134,810 | -34.1% |
| Trade receivables | 40 | €386,116 | €258,000 | -€128,116 | -33.2% |
| Other amounts receivable | 41 | €9,073 | €2,380 | -€6,693 | -73.8% |
| Cash at bank and in hand | 54/58 | €25,357 | €30,470 | +€5,112 | +20.2% |
| Deferred charges and accrued income | 490/1 | €3,667 | €4,633 | +€966 | +26.4% |
| Total equity and liabilities | 10/49 | €898,983 | €753,817 | -€145,165 | -16.1% |
| Equity | 10/15 | €549,875 | €524,253 | -€25,622 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €542,906 | €517,446 | -€25,460 | -4.7% |
| Tax-exempt reserves | 132 | €9,841 | €9,841 | = | 0.0% |
| Distributable reserves | 133 | €533,065 | €507,605 | -€25,460 | -4.8% |
| Profit (loss) carried forward | 14 | €769 | €607 | -€162 | -21.1% |
| Amounts payable | 17/49 | €349,108 | €229,564 | -€119,544 | -34.2% |
| Amounts payable after more than one year | 17 | €13,200 | €12,000 | -€1,200 | -9.1% |
| Financial debts | 170/4 | €13,200 | €12,000 | -€1,200 | -9.1% |
| Amounts payable within one year | 42/48 | €278,891 | €188,089 | -€90,801 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €1,200 | €1,200 | = | 0.0% |
| Financial debts | 43 | €224,500 | €111,500 | -€113,000 | -50.3% |
| Other loans | 439 | €224,500 | €111,500 | -€113,000 | -50.3% |
| Trade debts | 44 | €47,893 | €24,187 | -€23,706 | -49.5% |
| Suppliers | 440/4 | €47,893 | €24,187 | -€23,706 | -49.5% |
| Taxes, remuneration and social security | 45 | €5,297 | €6,209 | +€911 | +17.2% |
| Taxes | 450/3 | €2,512 | €3,424 | +€911 | +36.3% |
| Remuneration and social security | 454/9 | €2,785 | €2,785 | = | 0.0% |
| Other amounts payable | 47/48 | - | €44,993 | +€44,993 | |
| Accrued charges and deferred income | 492/3 | €57,017 | €29,475 | -€27,542 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,533 | €24,740 | -€1,794 | -6.8% |
| Other operating charges | 640/8 | €2,541 | €2,604 | +€62 | +2.5% |
| Gross operating margin | 9900 | €86,796 | €78,668 | -€8,128 | -9.4% |
| Operating profit (loss) | 9901 | €57,721 | €51,324 | -€6,397 | -11.1% |
| Financial income | 75/76B | €172 | €352 | +€181 | +105.4% |
| Recurring financial income | 75 | €172 | €352 | +€181 | +105.4% |
| Financial charges | 65/66B | €17,048 | €18,085 | +€1,038 | +6.1% |
| Recurring financial charges | 65 | €17,048 | €18,085 | +€1,038 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €40,844 | €33,591 | -€7,254 | -17.8% |
| Income taxes | 67/77 | €11,556 | €9,753 | -€1,803 | -15.6% |
| Profit (loss) for the period | 9904 | €29,289 | €23,838 | -€5,451 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,289 | €23,838 | -€5,451 | -18.6% |
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 9 October 2026 via checked.be.