B2 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.
B2 Services
Largest movements
- Cash -€4,387
down €4,387 (-12.1%), from €36,246 to €31,859
mainly Other debts (-€9,563) and Debts after one year (-€5,559)
- Reserves +€10,463
up €10,463 (+37.0%), from €28,241 to €38,704
- Other debts -€9,563
down €9,563 (-36.0%), from €26,543 to €16,980
- Debts after one year -€5,559
down €5,559 (-17.5%), from €31,830 to €26,271
- Gross operating margin +€1,683
up €1,683 (+8.2%), from €20,483 to €22,166
- Other operating charges -€507
down €507 (-70.3%), from €722 to €214
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 | €100,568 | €97,085 | -€3,484 | -3.5% |
| Fixed assets | 21/28 | €63,502 | €63,586 | +€84 | +0.1% |
| Tangible fixed assets | 22/27 | €63,130 | €63,214 | +€84 | +0.1% |
| Land and buildings | 22 | €56,425 | €54,549 | -€1,876 | -3.3% |
| Plant, machinery and equipment | 23 | €4,274 | €4,515 | +€242 | +5.7% |
| Other tangible fixed assets | 26 | €2,432 | €4,151 | +€1,719 | +70.7% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €37,066 | €33,499 | -€3,568 | -9.6% |
| Amounts receivable within one year | 40/41 | - | €704 | +€704 | |
| Trade receivables | 40 | - | €548 | +€548 | |
| Other amounts receivable | 41 | - | €156 | +€156 | |
| Cash at bank and in hand | 54/58 | €36,246 | €31,859 | -€4,387 | -12.1% |
| Deferred charges and accrued income | 490/1 | €820 | €935 | +€115 | +14.0% |
| Total equity and liabilities | 10/49 | €100,568 | €97,085 | -€3,484 | -3.5% |
| Equity | 10/15 | €33,241 | €43,704 | +€10,463 | +31.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,241 | €38,704 | +€10,463 | +37.0% |
| Distributable reserves | 133 | €28,241 | €38,704 | +€10,463 | +37.0% |
| Amounts payable | 17/49 | €67,328 | €53,381 | -€13,947 | -20.7% |
| Amounts payable after more than one year | 17 | €31,830 | €26,271 | -€5,559 | -17.5% |
| Financial debts | 170/4 | €31,830 | €26,271 | -€5,559 | -17.5% |
| Amounts payable within one year | 42/48 | €35,498 | €27,110 | -€8,388 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,461 | €5,559 | +€98 | +1.8% |
| Trade debts | 44 | €526 | €974 | +€448 | +85.0% |
| Suppliers | 440/4 | €526 | €974 | +€448 | +85.0% |
| Taxes, remuneration and social security | 45 | €2,967 | €3,597 | +€630 | +21.2% |
| Taxes | 450/3 | €2,967 | €3,597 | +€630 | +21.2% |
| Other amounts payable | 47/48 | €26,543 | €16,980 | -€9,563 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,675 | €4,810 | +€136 | +2.9% |
| Other operating charges | 640/8 | €722 | €214 | -€507 | -70.3% |
| Non-recurring operating charges | 66A | - | €233 | +€233 | |
| Gross operating margin | 9900 | €20,483 | €22,166 | +€1,683 | +8.2% |
| Operating profit (loss) | 9901 | €15,087 | €16,908 | +€1,821 | +12.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €873 | €848 | -€26 | -2.9% |
| Recurring financial charges | 65 | €873 | €848 | -€26 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €14,213 | €16,060 | +€1,847 | +13.0% |
| Income taxes | 67/77 | €5,394 | €5,597 | +€203 | +3.8% |
| Profit (loss) for the period | 9904 | €8,819 | €10,463 | +€1,644 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,819 | €10,463 | +€1,644 | +18.6% |
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 7 October 2026 via checked.be.