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
- Tangible fixed assets +€844,579
new in 2025: €844,579
- Receivables within one year -€155,181
down €155,181 (-85.7%), from €181,042 to €25,861
of which Trade receivables: -€91,421
- Receivables after one year +€21,000
up €21,000 (+40.0%), from €52,500 to €73,500
- Debts after one year +€787,678
new in 2025: €787,678
- Reserves -€67,566
down €67,566 (-18.2%), from €371,953 to €304,387
- Current portion of long-term debt +€54,878
new in 2025: €54,878
- Short-term financial debts -€29,407
no longer reported in 2025 (was €29,407)
- Other debts -€15,243
down €15,243 (-9.8%), from €155,986 to €140,743
- Other operating charges +€118,779
up €118,779 (+7,061%), from €1,682 to €120,461
- Taxes -€22,211
down €22,211 (-91.1%), from €24,389 to €2,178
- Depreciation +€5,421
new in 2025: €5,421
- Financial income -€1,448
down €1,448 (-2.7%), from €53,023 to €51,575
- Financial charges +€1,123
up €1,123 (+27.5%), from €4,084 to €5,207
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 | €589,803 | €1,315,723 | +€725,920 | +123% |
| Fixed assets | 21/28 | €353,355 | €1,197,934 | +€844,579 | +239% |
| Tangible fixed assets | 22/27 | - | €844,579 | +€844,579 | |
| Land and buildings | 22 | - | €844,579 | +€844,579 | |
| Financial fixed assets | 28 | €353,355 | €353,355 | = | 0.0% |
| Current assets | 29/58 | €236,448 | €117,789 | -€118,659 | -50.2% |
| Amounts receivable after more than one year | 29 | €52,500 | €73,500 | +€21,000 | +40.0% |
| Other amounts receivable | 291 | €52,500 | €73,500 | +€21,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €181,042 | €25,861 | -€155,181 | -85.7% |
| Trade receivables | 40 | €91,421 | - | -€91,421 | |
| Other amounts receivable | 41 | €89,620 | €25,861 | -€63,759 | -71.1% |
| Cash at bank and in hand | 54/58 | €273 | €6,453 | +€6,180 | +2,267% |
| Deferred charges and accrued income | 490/1 | €2,634 | €11,975 | +€9,342 | +355% |
| Total equity and liabilities | 10/49 | €589,803 | €1,315,723 | +€725,920 | +123% |
| Equity | 10/15 | €378,153 | €310,587 | -€67,566 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €371,953 | €304,387 | -€67,566 | -18.2% |
| Distributable reserves | 133 | €371,953 | €304,387 | -€67,566 | -18.2% |
| Amounts payable | 17/49 | €211,650 | €1,005,136 | +€793,486 | +375% |
| Amounts payable after more than one year | 17 | - | €787,678 | +€787,678 | |
| Financial debts | 170/4 | - | €787,678 | +€787,678 | |
| Amounts payable within one year | 42/48 | €211,650 | €211,959 | +€309 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | - | €54,878 | +€54,878 | |
| Financial debts | 43 | €29,407 | - | -€29,407 | |
| Credit institutions | 430/8 | €29,407 | - | -€29,407 | |
| Trade debts | 44 | €16,044 | €4,416 | -€11,629 | -72.5% |
| Suppliers | 440/4 | €16,044 | €4,416 | -€11,629 | -72.5% |
| Taxes, remuneration and social security | 45 | €10,213 | €11,922 | +€1,709 | +16.7% |
| Taxes | 450/3 | €5,201 | €11,922 | +€6,720 | +129% |
| Remuneration and social security | 454/9 | €5,011 | - | -€5,011 | |
| Other amounts payable | 47/48 | €155,986 | €140,743 | -€15,243 | -9.8% |
| Accrued charges and deferred income | 492/3 | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,421 | +€5,421 | |
| Other operating charges | 640/8 | €1,682 | €120,461 | +€118,779 | +7,061% |
| Gross operating margin | 9900 | €101,582 | €102,100 | +€518 | +0.5% |
| Operating profit (loss) | 9901 | €99,900 | -€23,782 | -€123,683 | |
| Financial income | 75/76B | €53,023 | €51,575 | -€1,448 | -2.7% |
| Recurring financial income | 75 | €53,023 | €51,575 | -€1,448 | -2.7% |
| Financial charges | 65/66B | €4,084 | €5,207 | +€1,123 | +27.5% |
| Recurring financial charges | 65 | €4,084 | €5,207 | +€1,123 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €148,839 | €22,586 | -€126,253 | -84.8% |
| Income taxes | 67/77 | €24,389 | €2,178 | -€22,211 | -91.1% |
| Profit (loss) for the period | 9904 | €124,450 | €20,408 | -€104,042 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,450 | €20,408 | -€104,042 | -83.6% |
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 16 October 2026 via checked.be.