B&R Payroll 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&R Payroll Services
Largest movements
- Receivables within one year +€32,429
up €32,429 (+16.0%), from €202,048 to €234,477
of which Other amounts receivable: +€33,956
- Cash +€8,081
up €8,081 (+29.7%), from €27,252 to €35,333
mainly Other debts (+€38,862) and Net result for the year (+€30,082)
- Other debts +€38,862
up €38,862 (+36.7%), from €106,000 to €144,862
- Tax, wage and social debts +€26,294
up €26,294, from €0 to €26,294
- Profit (loss) carried forward -€19,918
down €19,918 (-89.2%), from €22,342 to €2,424
- Trade debts -€4,728
down €4,728 (-10.2%), from €46,500 to €41,773
- Gross operating margin +€61,559
up €61,559 (+349%), from €17,650 to €79,209
- Taxes +€44,906
up €44,906, from -€1,631 to €43,275
- Financial income -€7,531
down €7,531 (-100%), from €7,531 to €0
- Financial charges +€5,220
up €5,220 (+4,620%), from €113 to €5,333
- Other operating charges -€2,564
down €2,564 (-83.1%), from €3,084 to €520
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 | €229,300 | €269,810 | +€40,510 | +17.7% |
| Current assets | 29/58 | €229,300 | €269,810 | +€40,510 | +17.7% |
| Amounts receivable within one year | 40/41 | €202,048 | €234,477 | +€32,429 | +16.0% |
| Trade receivables | 40 | €41,992 | €40,465 | -€1,527 | -3.6% |
| Other amounts receivable | 41 | €160,056 | €194,012 | +€33,956 | +21.2% |
| Cash at bank and in hand | 54/58 | €27,252 | €35,333 | +€8,081 | +29.7% |
| Total equity and liabilities | 10/49 | €229,300 | €269,810 | +€40,510 | +17.7% |
| Equity | 10/15 | €76,800 | €56,882 | -€19,918 | -25.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,958 | €51,958 | = | 0.0% |
| Distributable reserves | 133 | €51,958 | €51,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,342 | €2,424 | -€19,918 | -89.2% |
| Amounts payable | 17/49 | €152,500 | €212,928 | +€60,428 | +39.6% |
| Amounts payable within one year | 42/48 | €152,500 | €212,928 | +€60,428 | +39.6% |
| Trade debts | 44 | €46,500 | €41,773 | -€4,728 | -10.2% |
| Suppliers | 440/4 | €46,500 | €41,773 | -€4,728 | -10.2% |
| Taxes, remuneration and social security | 45 | €0 | €26,294 | +€26,294 | |
| Taxes | 450/3 | €0 | €26,294 | +€26,294 | |
| Other amounts payable | 47/48 | €106,000 | €144,862 | +€38,862 | +36.7% |
| Other operating charges | 640/8 | €3,084 | €520 | -€2,564 | -83.1% |
| Gross operating margin | 9900 | €17,650 | €79,209 | +€61,559 | +349% |
| Operating profit (loss) | 9901 | €14,567 | €78,690 | +€64,123 | +440% |
| Financial income | 75/76B | €7,531 | €0 | -€7,531 | -100% |
| Recurring financial income | 75 | €7,531 | €0 | -€7,531 | -100% |
| Financial charges | 65/66B | €113 | €5,333 | +€5,220 | +4,620% |
| Recurring financial charges | 65 | €113 | €5,333 | +€5,220 | +4,620% |
| Profit (loss) for the period before taxes | 9903 | €21,984 | €73,357 | +€51,373 | +234% |
| Income taxes | 67/77 | -€1,631 | €43,275 | +€44,906 | |
| Profit (loss) for the period | 9904 | €23,615 | €30,082 | +€6,466 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,615 | €30,082 | +€6,466 | +27.4% |
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 29 October 2026 via checked.be.