B & W 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 & W SERVICES
Largest movements
- Receivables within one year +€2,725
new in 2025: €2,725
- Cash -€1,346
down €1,346 (-24.1%), from €5,594 to €4,248
mainly Receivables within one year (-€2,725)
- Profit (loss) carried forward +€1,019
up €1,019 (+46.2%), from -€2,206 to -€1,186
- Gross operating margin +€2,921
up €2,921, from -€1,248 to €1,673
- Other operating charges +€389
up €389 (+330%), from €118 to €507
- Financial charges +€56
up €56 (+61.2%), from €91 to €147
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 | €87,149 | €88,528 | +€1,379 | +1.6% |
| Fixed assets | 21/28 | €81,555 | €81,555 | = | 0.0% |
| Financial fixed assets | 28 | €81,555 | €81,555 | = | 0.0% |
| Current assets | 29/58 | €5,594 | €6,973 | +€1,379 | +24.7% |
| Amounts receivable within one year | 40/41 | - | €2,725 | +€2,725 | |
| Trade receivables | 40 | - | €2,725 | +€2,725 | |
| Cash at bank and in hand | 54/58 | €5,594 | €4,248 | -€1,346 | -24.1% |
| Total equity and liabilities | 10/49 | €87,149 | €88,528 | +€1,379 | +1.6% |
| Equity | 10/15 | €24,643 | €25,662 | +€1,019 | +4.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,848 | €6,848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €4,848 | €4,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,206 | -€1,186 | +€1,019 | +46.2% |
| Amounts payable | 17/49 | €62,506 | €62,867 | +€360 | +0.6% |
| Amounts payable within one year | 42/48 | €62,506 | €62,867 | +€360 | +0.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,506 | €62,867 | +€360 | +0.6% |
| Other operating charges | 640/8 | €118 | €507 | +€389 | +330% |
| Gross operating margin | 9900 | -€1,248 | €1,673 | +€2,921 | |
| Operating profit (loss) | 9901 | -€1,366 | €1,166 | +€2,532 | |
| Financial charges | 65/66B | €91 | €147 | +€56 | +61.2% |
| Recurring financial charges | 65 | €91 | €147 | +€56 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,457 | €1,019 | +€2,476 | |
| Profit (loss) for the period | 9904 | -€1,457 | €1,019 | +€2,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,457 | €1,019 | +€2,476 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.