B & M 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 & M SERVICES
Largest movements
- Cash -€9,495
down €9,495 (-67.3%), from €14,100 to €4,606
mainly Current portion of long-term debt (-€7,640) and Net result for the year (-€5,689)
- Tangible fixed assets -€6,969
down €6,969 (-45.1%), from €15,438 to €8,469
of which Furniture and vehicles: -€7,514
- Receivables within one year +€2,414
up €2,414 (+15.5%), from €15,606 to €18,020
of which Trade receivables: +€4,230
- Current portion of long-term debt -€7,640
no longer reported in 2025 (was €7,640)
- Profit (loss) carried forward -€5,689
new in 2025: -€5,689
- Trade debts -€908
down €908 (-84.0%), from €1,081 to €173
- Tax, wage and social debts +€571
new in 2025: €571
- Gross operating margin -€33,065
down €33,065 (-86.2%), from €38,352 to €5,287
- Taxes -€8,215
down €8,215 (-93.5%), from €8,786 to €571
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 | €45,485 | €31,442 | -€14,044 | -30.9% |
| Fixed assets | 21/28 | €15,438 | €8,469 | -€6,969 | -45.1% |
| Tangible fixed assets | 22/27 | €15,438 | €8,469 | -€6,969 | -45.1% |
| Plant, machinery and equipment | 23 | €2,271 | €2,815 | +€545 | +24.0% |
| Furniture and vehicles | 24 | €13,167 | €5,653 | -€7,514 | -57.1% |
| Current assets | 29/58 | €30,047 | €22,973 | -€7,074 | -23.5% |
| Amounts receivable within one year | 40/41 | €15,606 | €18,020 | +€2,414 | +15.5% |
| Trade receivables | 40 | €12,671 | €16,901 | +€4,230 | +33.4% |
| Other amounts receivable | 41 | €2,935 | €1,119 | -€1,816 | -61.9% |
| Cash at bank and in hand | 54/58 | €14,100 | €4,606 | -€9,495 | -67.3% |
| Deferred charges and accrued income | 490/1 | €341 | €348 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €45,485 | €31,442 | -€14,044 | -30.9% |
| Equity | 10/15 | €36,360 | €30,671 | -€5,689 | -15.6% |
| Reserves | 13 | €36,360 | €36,360 | = | 0.0% |
| Distributable reserves | 133 | €36,360 | €36,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,689 | -€5,689 | |
| Amounts payable | 17/49 | €9,125 | €770 | -€8,354 | -91.6% |
| Amounts payable within one year | 42/48 | €9,125 | €770 | -€8,354 | -91.6% |
| Current portion of amounts payable after more than one year | 42 | €7,640 | - | -€7,640 | |
| Trade debts | 44 | €1,081 | €173 | -€908 | -84.0% |
| Suppliers | 440/4 | €1,081 | €173 | -€908 | -84.0% |
| Taxes, remuneration and social security | 45 | - | €571 | +€571 | |
| Taxes | 450/3 | - | €571 | +€571 | |
| Other amounts payable | 47/48 | €403 | €26 | -€377 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,018 | €8,669 | -€348 | -3.9% |
| Other operating charges | 640/8 | €950 | €978 | +€27 | +2.9% |
| Gross operating margin | 9900 | €38,352 | €5,287 | -€33,065 | -86.2% |
| Operating profit (loss) | 9901 | €28,384 | -€4,360 | -€32,744 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €694 | €759 | +€65 | +9.3% |
| Recurring financial charges | 65 | €694 | €597 | -€97 | -14.0% |
| Non-recurring financial charges | 66B | - | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | €27,690 | -€5,118 | -€32,808 | |
| Income taxes | 67/77 | €8,786 | €571 | -€8,215 | -93.5% |
| Profit (loss) for the period | 9904 | €18,904 | -€5,689 | -€24,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,904 | -€5,689 | -€24,593 |
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 7 October 2026 via checked.be.