B&T SERVICE: what changed
B&T SERVICE
Largest movements
- Cash +€23,338
up €23,338 (+155%), from €15,019 to €38,357
mainly Receivables within one year (+€15,147) and Net result for the year (+€13,608)
- Receivables within one year -€15,147
down €15,147 (-60.3%), from €25,121 to €9,975
of which Trade receivables: -€12,497
- Tangible fixed assets -€7,582
down €7,582 (-26.0%), from €29,183 to €21,601
- Trade debts -€15,811
down €15,811 (-94.8%), from €16,678 to €867
- Profit (loss) carried forward +€13,608
up €13,608 (+26.9%), from €50,622 to €64,230
- Tax, wage and social debts +€2,812
up €2,812 (+185%), from €1,524 to €4,337
- Staff costs +€11,722
up €11,722 (+63.7%), from €18,408 to €30,130
- Gross operating margin +€10,780
up €10,780 (+19.3%), from €55,775 to €66,555
- Taxes +€6,377
new in 2025: €6,377
- Other operating charges +€4,691
up €4,691 (+152%), from €3,078 to €7,769
- Financial income +€1,019
new in 2025: €1,019
of which Financial income: +€1,019
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,324 | €69,933 | +€609 | +0.9% |
| Fixed assets | 21/28 | €29,183 | €21,601 | -€7,582 | -26.0% |
| Tangible fixed assets | 22/27 | €29,183 | €21,601 | -€7,582 | -26.0% |
| Furniture and vehicles | 24 | €29,183 | €21,601 | -€7,582 | -26.0% |
| Current assets | 29/58 | €40,141 | €48,332 | +€8,191 | +20.4% |
| Amounts receivable within one year | 40/41 | €25,121 | €9,975 | -€15,147 | -60.3% |
| Trade receivables | 40 | €18,008 | €5,511 | -€12,497 | -69.4% |
| Other amounts receivable | 41 | €7,114 | €4,464 | -€2,650 | -37.2% |
| Cash at bank and in hand | 54/58 | €15,019 | €38,357 | +€23,338 | +155% |
| Total equity and liabilities | 10/49 | €69,324 | €69,933 | +€609 | +0.9% |
| Equity | 10/15 | €51,122 | €64,730 | +€13,608 | +26.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,622 | €64,230 | +€13,608 | +26.9% |
| Amounts payable | 17/49 | €18,202 | €5,203 | -€12,998 | -71.4% |
| Amounts payable within one year | 42/48 | €18,202 | €5,203 | -€12,998 | -71.4% |
| Trade debts | 44 | €16,678 | €867 | -€15,811 | -94.8% |
| Suppliers | 440/4 | €16,678 | €867 | -€15,811 | -94.8% |
| Taxes, remuneration and social security | 45 | €1,524 | €4,337 | +€2,812 | +185% |
| Remuneration and social security | 454/9 | €1,524 | €4,337 | +€2,812 | +185% |
| Remuneration, social security and pensions | 62 | €18,408 | €30,130 | +€11,722 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,108 | €9,490 | +€381 | +4.2% |
| Other operating charges | 640/8 | €3,078 | €7,769 | +€4,691 | +152% |
| Gross operating margin | 9900 | €55,775 | €66,555 | +€10,780 | +19.3% |
| Operating profit (loss) | 9901 | €25,182 | €19,167 | -€6,015 | -23.9% |
| Financial income | 75/76B | - | €1,019 | +€1,019 | |
| Recurring financial income | 75 | - | €1,019 | +€1,019 | |
| Non-recurring financial income | 76B | - | €1,019 | +€1,019 | |
| Financial charges | 65/66B | €177 | €202 | +€25 | +14.0% |
| Recurring financial charges | 65 | €172 | €202 | +€30 | +17.3% |
| Non-recurring financial charges | 66B | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | €25,005 | €19,985 | -€5,020 | -20.1% |
| Income taxes | 67/77 | - | €6,377 | +€6,377 | |
| Profit (loss) for the period | 9904 | €25,005 | €13,608 | -€11,397 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,005 | €13,608 | -€11,397 | -45.6% |
Next steps
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 4 November 2026 via checked.be.