B-SERVICES: what changed
What changed
B-SERVICES
NACE 47.400, Retail sale of information and communication equipment
filed annual accounts (NBB)
Net result for the year
€11,783
2024 · €43,951-€32,168
Equity
€424,677
2024 · €412,894+€11,783
Cash
€118,347
2024 · €113,092+€5,255
Balance sheet total
€737,911
2024 · €701,631+€36,279
Largest movements
Assets
- Tangible fixed assets +€31,145
up €31,145 (+6.9%), from €452,927 to €484,072
of which Land and buildings: +€32,480
Equity and liabilities
- Debts after one year +€21,566
up €21,566 (+11.7%), from €184,331 to €205,897
- Reserves +€11,783
up €11,783 (+3.0%), from €394,294 to €406,077
of which Distributable reserves: +€11,783
- Other debts -€8,303
down €8,303 (-47.8%), from €17,387 to €9,084
Income statement
- Gross operating margin -€39,101
down €39,101 (-38.7%), from €100,907 to €61,806
- Taxes -€14,349
down €14,349 (-88.1%), from €16,290 to €1,941
- Financial charges +€6,834
up €6,834 (+115%), from €5,928 to €12,762
- Depreciation +€3,135
up €3,135 (+10.3%), from €30,507 to €33,642
- Other operating charges -€2,415
down €2,415 (-49.1%), from €4,914 to €2,499
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,951
Gross operating margin
-€39,101
Staff costs
+€937
Depreciation
-€3,135
Other operating charges
+€2,415
Financial income
-€799
Financial charges
-€6,834
Taxes
+€14,349
Result 2025
€11,783
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,440
Investment
-€64,787
Financing
+€29,603
Cash 2024
€113,092
From operations (derived)
+€40,440
Net result for the year
+€11,783
Depreciation
+€33,642
Receivables within one year
+€5,055
Deferred charges and accrued income
-€4,934
Trade debts
-€792
Tax, wage and social debts
+€515
Other debts
-€8,303
Accrued charges and deferred income
+€3,473
Investment (derived)
-€64,787
Investment in fixed assets (net)
-€64,787
Financing
+€29,603
Debts after one year
+€21,566
Current portion of long-term debt
+€6,985
Short-term financial debts
+€1,052
Cash 2025
€118,347
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,631 | €737,911 | +€36,279 | +5.2% |
| Fixed assets | 21/28 | €552,927 | €584,072 | +€31,145 | +5.6% |
| Tangible fixed assets | 22/27 | €452,927 | €484,072 | +€31,145 | +6.9% |
| Land and buildings | 22 | €446,706 | €479,185 | +€32,480 | +7.3% |
| Plant, machinery and equipment | 23 | €2,563 | €544 | -€2,019 | -78.8% |
| Furniture and vehicles | 24 | €3,658 | €4,343 | +€685 | +18.7% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €148,705 | €153,839 | +€5,134 | +3.5% |
| Amounts receivable within one year | 40/41 | €34,304 | €29,249 | -€5,055 | -14.7% |
| Trade receivables | 40 | €21,335 | €5,520 | -€15,815 | -74.1% |
| Other amounts receivable | 41 | €12,969 | €23,730 | +€10,760 | +83.0% |
| Cash at bank and in hand | 54/58 | €113,092 | €118,347 | +€5,255 | +4.6% |
| Deferred charges and accrued income | 490/1 | €1,309 | €6,242 | +€4,934 | +377% |
| Total equity and liabilities | 10/49 | €701,631 | €737,911 | +€36,279 | +5.2% |
| Equity | 10/15 | €412,894 | €424,677 | +€11,783 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €394,294 | €406,077 | +€11,783 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,096 | €54,096 | = | 0.0% |
| Distributable reserves | 133 | €338,338 | €350,121 | +€11,783 | +3.5% |
| Amounts payable | 17/49 | €288,738 | €313,234 | +€24,496 | +8.5% |
| Amounts payable after more than one year | 17 | €184,331 | €205,897 | +€21,566 | +11.7% |
| Financial debts | 170/4 | €184,331 | €205,897 | +€21,566 | +11.7% |
| Amounts payable within one year | 42/48 | €104,406 | €103,864 | -€543 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €29,767 | €36,751 | +€6,985 | +23.5% |
| Financial debts | 43 | - | €1,052 | +€1,052 | |
| Credit institutions | 430/8 | - | €1,052 | +€1,052 | |
| Trade debts | 44 | €51,718 | €50,926 | -€792 | -1.5% |
| Suppliers | 440/4 | €51,718 | €50,926 | -€792 | -1.5% |
| Taxes, remuneration and social security | 45 | €5,535 | €6,050 | +€515 | +9.3% |
| Taxes | 450/3 | €4,035 | €4,550 | +€515 | +12.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €17,387 | €9,084 | -€8,303 | -47.8% |
| Accrued charges and deferred income | 492/3 | - | €3,473 | +€3,473 | |
| Non-recurring operating income | 76A | - | €405 | +€405 | |
| Remuneration, social security and pensions | 62 | €961 | €24 | -€937 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,507 | €33,642 | +€3,135 | +10.3% |
| Other operating charges | 640/8 | €4,914 | €2,499 | -€2,415 | -49.1% |
| Gross operating margin | 9900 | €100,907 | €61,806 | -€39,101 | -38.7% |
| Operating profit (loss) | 9901 | €64,524 | €25,641 | -€38,883 | -60.3% |
| Financial income | 75/76B | €1,644 | €845 | -€799 | -48.6% |
| Recurring financial income | 75 | €1,644 | €845 | -€799 | -48.6% |
| Financial charges | 65/66B | €5,928 | €12,762 | +€6,834 | +115% |
| Recurring financial charges | 65 | €5,928 | €12,762 | +€6,834 | +115% |
| Profit (loss) for the period before taxes | 9903 | €60,241 | €13,723 | -€46,517 | -77.2% |
| Income taxes | 67/77 | €16,290 | €1,941 | -€14,349 | -88.1% |
| Profit (loss) for the period | 9904 | €43,951 | €11,783 | -€32,168 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,951 | €11,783 | -€32,168 | -73.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.