B-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-SERVICES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,610
up €2,610 (+17.4%), from €14,988 to €17,597
- Taxes +€2,000
up €2,000 (+12.5%), from €16,000 to €18,000
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 | €402,444 | €402,538 | +€94 | 0.0% |
| Current assets | 29/58 | €402,444 | €402,538 | +€94 | 0.0% |
| Cash at bank and in hand | 54/58 | €402,444 | €402,538 | +€94 | 0.0% |
| Total equity and liabilities | 10/49 | €402,444 | €402,538 | +€94 | 0.0% |
| Equity | 10/15 | €401,623 | €401,221 | -€403 | -0.1% |
| Contributions | 10/11 | €282,395 | €282,395 | = | 0.0% |
| Reserves | 13 | €119,229 | €118,826 | -€403 | -0.3% |
| Distributable reserves | 133 | €119,229 | €118,826 | -€403 | -0.3% |
| Amounts payable | 17/49 | €821 | €1,317 | +€497 | +60.5% |
| Amounts payable within one year | 42/48 | €821 | €1,317 | +€497 | +60.5% |
| Taxes, remuneration and social security | 45 | €821 | €1,317 | +€497 | +60.5% |
| Taxes | 450/3 | €821 | €1,317 | +€497 | +60.5% |
| Gross operating margin | 9900 | €14,988 | €17,597 | +€2,610 | +17.4% |
| Operating profit (loss) | 9901 | €14,988 | €17,597 | +€2,610 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €14,988 | €17,597 | +€2,610 | +17.4% |
| Income taxes | 67/77 | €16,000 | €18,000 | +€2,000 | +12.5% |
| Profit (loss) for the period | 9904 | -€1,012 | -€403 | +€610 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,012 | -€403 | +€610 | +60.2% |
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 5 October 2026 via checked.be.