Bautersem 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.
Bautersem Services
Largest movements
- Cash +€110,278
up €110,278 (+58.7%), from €187,854 to €298,132
mainly Net result for the year (+€84,619) and Debts within one year (+€23,325)
- Receivables within one year +€30,491
up €30,491 (+70.9%), from €42,993 to €73,484
- Deferred charges and accrued income -€22,461
down €22,461 (-78.7%), from €28,550 to €6,089
- Tangible fixed assets +€6,383
up €6,383 (+46.9%), from €13,597 to €19,980
of which Plant, machinery and equipment: +€13,078
- Profit (loss) carried forward +€84,617
up €84,617 (+50.3%), from -€168,323 to -€83,706
- Debts within one year +€23,325
up €23,325 (+15.0%), from €155,410 to €178,735
of which Tax, wage and social debts: +€29,836
- Provisions +€17,922
up €17,922 (+7.2%), from €249,161 to €267,083
- Turnover +€185,361
up €185,361 (+12.3%), from €1.5m to €1.7m
- Gross operating margin +€163,415
up €163,415 (+19.3%), from €845,432 to €1.0m
- Purchases and services +€21,946
up €21,946 (+3.3%), from €655,950 to €677,896
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,926 | €410,521 | +€126,595 | +44.6% |
| Fixed assets | 21/28 | €13,597 | €19,980 | +€6,383 | +46.9% |
| Tangible fixed assets | 22/27 | €13,597 | €19,980 | +€6,383 | +46.9% |
| Plant, machinery and equipment | 23 | €6,902 | €19,980 | +€13,078 | +189% |
| Furniture and vehicles | 24 | €6,695 | - | -€6,695 | |
| Current assets | 29/58 | €270,329 | €390,541 | +€120,212 | +44.5% |
| Stocks and contracts in progress | 3 | €10,932 | €12,836 | +€1,904 | +17.4% |
| Stocks | 30/36 | €10,932 | €12,836 | +€1,904 | +17.4% |
| Amounts receivable within one year | 40/41 | €42,993 | €73,484 | +€30,491 | +70.9% |
| Trade receivables | 40 | €42,993 | €73,484 | +€30,491 | +70.9% |
| Cash at bank and in hand | 54/58 | €187,854 | €298,132 | +€110,278 | +58.7% |
| Deferred charges and accrued income | 490/1 | €28,550 | €6,089 | -€22,461 | -78.7% |
| Total equity and liabilities | 10/49 | €283,926 | €410,521 | +€126,595 | +44.6% |
| Equity | 10/15 | -€168,323 | -€83,706 | +€84,617 | +50.3% |
| Profit (loss) carried forward | 14 | -€168,323 | -€83,706 | +€84,617 | +50.3% |
| Provisions and deferred taxes | 16 | €249,161 | €267,083 | +€17,922 | +7.2% |
| Provisions for liabilities and charges | 160/5 | €249,161 | €267,083 | +€17,922 | +7.2% |
| Other liabilities and charges | 164/5 | €249,161 | €267,083 | +€17,922 | +7.2% |
| Amounts payable | 17/49 | €203,088 | €227,144 | +€24,056 | +11.8% |
| Amounts payable within one year | 42/48 | €155,410 | €178,735 | +€23,325 | +15.0% |
| Trade debts | 44 | €59,956 | €47,275 | -€12,681 | -21.2% |
| Suppliers | 440/4 | €59,956 | €47,065 | -€12,891 | -21.5% |
| Bills of exchange payable | 441 | - | €210 | +€210 | |
| Advances received on contracts in progress | 46 | €12,316 | - | -€12,316 | |
| Taxes, remuneration and social security | 45 | €83,138 | €112,974 | +€29,836 | +35.9% |
| Taxes | 450/3 | - | €112,974 | +€112,974 | |
| Remuneration and social security | 454/9 | €83,138 | - | -€83,138 | |
| Accrued charges and deferred income | 492/3 | €47,678 | €48,409 | +€731 | +1.5% |
| Turnover | 70 | €1,501,382 | €1,686,743 | +€185,361 | +12.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €655,950 | €677,896 | +€21,946 | +3.3% |
| Remuneration, social security and pensions | 62 | €811,098 | €813,661 | +€2,563 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,344 | €6,541 | +€1,197 | +22.4% |
| Other operating charges | 640/8 | €66,862 | €79,177 | +€12,315 | +18.4% |
| Gross operating margin | 9900 | €845,432 | €1,008,847 | +€163,415 | +19.3% |
| Operating profit (loss) | 9901 | -€42,600 | €91,546 | +€134,146 | |
| Financial income | 75/76B | €13 | €11 | -€2 | -15.4% |
| Recurring financial income | 75 | €13 | €11 | -€2 | -15.4% |
| Financial charges | 65/66B | €6,825 | €6,938 | +€113 | +1.7% |
| Recurring financial charges | 65 | €6,825 | €6,935 | +€110 | +1.6% |
| Non-recurring financial charges | 66B | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | -€49,412 | €84,619 | +€134,031 | |
| Profit (loss) for the period | 9904 | -€49,412 | €84,619 | +€134,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,412 | €84,619 | +€134,031 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.