B&S 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&S SERVICES
Largest movements
- Cash +€60,872
up €60,872 (+82.9%), from €73,435 to €134,308
mainly Net result for the year (+€65,159) and Other debts (+€64,700)
- Receivables within one year -€47,025
down €47,025 (-53.5%), from €87,907 to €40,883
of which Trade receivables: -€50,572
- Tangible fixed assets -€14,136
down €14,136 (-7.9%), from €178,709 to €164,573
of which Land and buildings: -€10,384
- Other debts +€64,700
up €64,700 (+173%), from €37,310 to €102,010
- Profit (loss) carried forward -€34,841
down €34,841 (-40.4%), from €86,318 to €51,477
- Trade debts -€12,325
down €12,325 (-45.8%), from €26,936 to €14,611
- Debts after one year -€10,233
down €10,233 (-7.2%), from €143,074 to €132,841
- Tax, wage and social debts -€7,614
down €7,614 (-25.7%), from €29,615 to €22,001
of which Remuneration and social security: -€7,703
- Gross operating margin +€19,870
up €19,870 (+16.3%), from €121,628 to €141,498
- Staff costs -€17,313
down €17,313 (-35.5%), from €48,714 to €31,401
- Taxes +€12,651
up €12,651 (+113%), from €11,243 to €23,894
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 | €355,732 | €354,066 | -€1,667 | -0.5% |
| Fixed assets | 21/28 | €178,709 | €164,573 | -€14,136 | -7.9% |
| Tangible fixed assets | 22/27 | €178,709 | €164,573 | -€14,136 | -7.9% |
| Land and buildings | 22 | €173,971 | €163,587 | -€10,384 | -6.0% |
| Plant, machinery and equipment | 23 | €1,393 | €202 | -€1,191 | -85.5% |
| Furniture and vehicles | 24 | €3,345 | €784 | -€2,561 | -76.6% |
| Current assets | 29/58 | €177,023 | €189,493 | +€12,470 | +7.0% |
| Amounts receivable within one year | 40/41 | €87,907 | €40,883 | -€47,025 | -53.5% |
| Trade receivables | 40 | €84,797 | €34,225 | -€50,572 | -59.6% |
| Other amounts receivable | 41 | €3,110 | €6,658 | +€3,547 | +114% |
| Current investments | 50/53 | €9,240 | €9,240 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,435 | €134,308 | +€60,872 | +82.9% |
| Deferred charges and accrued income | 490/1 | €6,440 | €5,062 | -€1,378 | -21.4% |
| Total equity and liabilities | 10/49 | €355,732 | €354,066 | -€1,667 | -0.5% |
| Equity | 10/15 | €106,778 | €71,937 | -€34,841 | -32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,318 | €51,477 | -€34,841 | -40.4% |
| Amounts payable | 17/49 | €248,954 | €282,128 | +€33,174 | +13.3% |
| Amounts payable after more than one year | 17 | €143,074 | €132,841 | -€10,233 | -7.2% |
| Financial debts | 170/4 | €143,074 | €132,841 | -€10,233 | -7.2% |
| Amounts payable within one year | 42/48 | €103,899 | €148,855 | +€44,956 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €10,038 | €10,233 | +€195 | +1.9% |
| Trade debts | 44 | €26,936 | €14,611 | -€12,325 | -45.8% |
| Suppliers | 440/4 | €26,936 | €14,611 | -€12,325 | -45.8% |
| Taxes, remuneration and social security | 45 | €29,615 | €22,001 | -€7,614 | -25.7% |
| Taxes | 450/3 | €21,913 | €22,001 | +€89 | +0.4% |
| Remuneration and social security | 454/9 | €7,703 | €0 | -€7,703 | -100% |
| Other amounts payable | 47/48 | €37,310 | €102,010 | +€64,700 | +173% |
| Accrued charges and deferred income | 492/3 | €1,981 | €432 | -€1,549 | -78.2% |
| Non-recurring operating income | 76A | €994 | €0 | -€994 | -100% |
| Remuneration, social security and pensions | 62 | €48,714 | €31,401 | -€17,313 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,436 | €14,136 | -€300 | -2.1% |
| Other operating charges | 640/8 | €1,646 | €1,476 | -€170 | -10.3% |
| Non-recurring operating charges | 66A | €1,285 | €0 | -€1,285 | -100% |
| Gross operating margin | 9900 | €121,628 | €141,498 | +€19,870 | +16.3% |
| Operating profit (loss) | 9901 | €55,547 | €94,484 | +€38,938 | +70.1% |
| Financial income | 75/76B | €9 | €92 | +€82 | +883% |
| Recurring financial income | 75 | €9 | €92 | +€82 | +883% |
| Financial charges | 65/66B | €6,247 | €5,523 | -€724 | -11.6% |
| Recurring financial charges | 65 | €6,247 | €5,523 | -€724 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €49,309 | €89,053 | +€39,745 | +80.6% |
| Income taxes | 67/77 | €11,243 | €23,894 | +€12,651 | +113% |
| Profit (loss) for the period | 9904 | €38,066 | €65,159 | +€27,093 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,066 | €65,159 | +€27,093 | +71.2% |
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 16 October 2026 via checked.be.