b4-it 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.
b4-it Services
Largest movements
- Receivables within one year +€123,642
up €123,642 (+64.4%), from €191,855 to €315,497
of which Trade receivables: +€101,490
- Cash +€92,072
up €92,072 (+77.9%), from €118,229 to €210,301
mainly Net result for the year (+€166,220) and Trade debts (+€139,959)
- Trade debts +€139,959
up €139,959 (+100.3%), from €139,481 to €279,440
- Reserves +€41,444
up €41,444 (+228.6%), from €18,131 to €59,574
- Other debts +€31,177
up €31,177 (+33.3%), from €93,600 to €124,777
- Gross operating margin +€131,738
up €131,738 (+51.0%), from €258,090 to €389,828
- Staff costs +€70,791
up €70,791 (+50.9%), from €139,214 to €210,006
- Taxes +€6,684
up €6,684 (+125.0%), from €5,348 to €12,032
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 | €312,080 | €528,102 | +€216,023 | +69.2% |
| Fixed assets | 21/28 | €1,537 | €1,537 | = | 0.0% |
| Financial fixed assets | 28 | €1,537 | €1,537 | = | 0.0% |
| Current assets | 29/58 | €310,543 | €526,565 | +€216,023 | +69.6% |
| Amounts receivable within one year | 40/41 | €191,855 | €315,497 | +€123,642 | +64.4% |
| Trade receivables | 40 | €191,855 | €293,345 | +€101,490 | +52.9% |
| Other amounts receivable | 41 | - | €22,151 | +€22,151 | |
| Cash at bank and in hand | 54/58 | €118,229 | €210,301 | +€92,072 | +77.9% |
| Deferred charges and accrued income | 490/1 | €459 | €767 | +€308 | +67.2% |
| Total equity and liabilities | 10/49 | €312,080 | €528,102 | +€216,023 | +69.2% |
| Equity | 10/15 | €28,131 | €69,574 | +€41,444 | +147.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,131 | €59,574 | +€41,444 | +228.6% |
| Distributable reserves | 133 | €18,131 | €59,574 | +€41,444 | +228.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €283,949 | €458,528 | +€174,579 | +61.5% |
| Amounts payable within one year | 42/48 | €283,949 | €458,528 | +€174,579 | +61.5% |
| Trade debts | 44 | €139,481 | €279,440 | +€139,959 | +100.3% |
| Suppliers | 440/4 | €139,481 | €279,440 | +€139,959 | +100.3% |
| Taxes, remuneration and social security | 45 | €50,868 | €54,311 | +€3,443 | +6.8% |
| Taxes | 450/3 | €24,226 | €19,966 | -€4,260 | -17.6% |
| Remuneration and social security | 454/9 | €26,642 | €34,344 | +€7,703 | +28.9% |
| Other amounts payable | 47/48 | €93,600 | €124,777 | +€31,177 | +33.3% |
| Remuneration, social security and pensions | 62 | €139,214 | €210,006 | +€70,791 | +50.9% |
| Other operating charges | 640/8 | €851 | €462 | -€389 | -45.8% |
| Gross operating margin | 9900 | €258,090 | €389,828 | +€131,738 | +51.0% |
| Operating profit (loss) | 9901 | €118,024 | €179,361 | +€61,336 | +52.0% |
| Financial income | 75/76B | €25 | €30 | +€5 | +19.9% |
| Recurring financial income | 75 | €25 | €30 | +€5 | +19.9% |
| Financial charges | 65/66B | €971 | €1,138 | +€167 | +17.2% |
| Recurring financial charges | 65 | €971 | €1,138 | +€167 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €117,078 | €178,253 | +€61,174 | +52.3% |
| Income taxes | 67/77 | €5,348 | €12,032 | +€6,684 | +125.0% |
| Profit (loss) for the period | 9904 | €111,731 | €166,220 | +€54,490 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,731 | €166,220 | +€54,490 | +48.8% |
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 8 October 2026 via checked.be.