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
- Receivables within one year +€18,566
up €18,566 (+483.4%), from €3,841 to €22,407
of which Trade receivables: +€16,218
- Cash +€11,672
up €11,672 (+137.0%), from €8,520 to €20,192
mainly Net result for the year (+€37,152) and Tax, wage and social debts (+€8,854)
- Tangible fixed assets +€4,264
up €4,264 (+76.6%), from €5,565 to €9,829
- Stocks and contracts +€3,737
up €3,737 (+25.4%), from €14,700 to €18,437
- Deferred charges and accrued income -€779
no longer reported in 2025 (was €779)
- Profit (loss) carried forward +€37,152
up €37,152 (+9795.9%), from €379 to €37,531
- Advances received -€12,200
no longer reported in 2025 (was €12,200)
- Tax, wage and social debts +€8,854
up €8,854 (+447.1%), from €1,980 to €10,834
- Trade debts +€4,478
up €4,478 (+287.2%), from €1,559 to €6,037
- Other debts -€824
down €824 (-34.9%), from €2,363 to €1,539
- Gross operating margin +€43,394
up €43,394 (+479.6%), from €9,049 to €52,442
- Taxes +€8,150
up €8,150 (+607.4%), from €1,342 to €9,492
- Other operating charges +€2,268
up €2,268 (+180.2%), from €1,259 to €3,527
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 | €33,482 | €70,942 | +€37,460 | +111.9% |
| Fixed assets | 21/28 | €5,643 | €9,907 | +€4,264 | +75.6% |
| Tangible fixed assets | 22/27 | €5,565 | €9,829 | +€4,264 | +76.6% |
| Furniture and vehicles | 24 | €5,565 | €9,829 | +€4,264 | +76.6% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €27,839 | €61,035 | +€33,196 | +119.2% |
| Stocks and contracts in progress | 3 | €14,700 | €18,437 | +€3,737 | +25.4% |
| Stocks | 30/36 | €14,700 | €18,437 | +€3,737 | +25.4% |
| Amounts receivable within one year | 40/41 | €3,841 | €22,407 | +€18,566 | +483.4% |
| Trade receivables | 40 | €3,841 | €20,059 | +€16,218 | +422.3% |
| Other amounts receivable | 41 | - | €2,348 | +€2,348 | |
| Cash at bank and in hand | 54/58 | €8,520 | €20,192 | +€11,672 | +137.0% |
| Deferred charges and accrued income | 490/1 | €779 | - | -€779 | |
| Total equity and liabilities | 10/49 | €33,482 | €70,942 | +€37,460 | +111.9% |
| Equity | 10/15 | €15,379 | €52,531 | +€37,152 | +241.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €379 | €37,531 | +€37,152 | +9795.9% |
| Amounts payable | 17/49 | €18,102 | €18,410 | +€308 | +1.7% |
| Amounts payable within one year | 42/48 | €18,102 | €18,410 | +€308 | +1.7% |
| Trade debts | 44 | €1,559 | €6,037 | +€4,478 | +287.2% |
| Suppliers | 440/4 | €1,559 | €6,037 | +€4,478 | +287.2% |
| Advances received on contracts in progress | 46 | €12,200 | - | -€12,200 | |
| Taxes, remuneration and social security | 45 | €1,980 | €10,834 | +€8,854 | +447.1% |
| Taxes | 450/3 | €1,980 | €10,834 | +€8,854 | +447.1% |
| Other amounts payable | 47/48 | €2,363 | €1,539 | -€824 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €2,093 | -€79 | -3.6% |
| Other operating charges | 640/8 | €1,259 | €3,527 | +€2,268 | +180.2% |
| Gross operating margin | 9900 | €9,049 | €52,442 | +€43,394 | +479.6% |
| Operating profit (loss) | 9901 | €5,618 | €46,822 | +€41,204 | +733.5% |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €90 | €177 | +€87 | +96.2% |
| Recurring financial charges | 65 | €90 | €177 | +€87 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €5,677 | €46,644 | +€40,967 | +721.6% |
| Income taxes | 67/77 | €1,342 | €9,492 | +€8,150 | +607.4% |
| Profit (loss) for the period | 9904 | €4,335 | €37,152 | +€32,817 | +757.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,335 | €37,152 | +€32,817 | +757.0% |
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 6 October 2026 via checked.be.