BE.Fjell 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.
BE.Fjell Services
Largest movements
- Cash -€33,600
down €33,600 (-80.6%), from €41,696 to €8,096
mainly Contributions, distributions and other (-€110,000) and Tax, wage and social debts (-€23,547)
- Tangible fixed assets -€21,119
down €21,119 (-38.1%), from €55,425 to €34,306
of which Furniture and vehicles: -€13,680
- Receivables within one year +€6,988
up €6,988 (+11.0%), from €63,484 to €70,472
of which Trade receivables: +€6,763
- Tax, wage and social debts -€23,547
down €23,547 (-59.6%), from €39,509 to €15,963
of which Taxes: -€21,205
- Other debts -€11,506
down €11,506 (-13.4%), from €85,975 to €74,469
- Debts after one year -€5,043
no longer reported in 2025 (was €5,043)
- Current portion of long-term debt -€5,006
down €5,006 (-49.8%), from €10,049 to €5,043
- Gross operating margin +€6,442
up €6,442 (+4.2%), from €154,657 to €161,099
- Taxes +€1,689
up €1,689 (+5.9%), from €28,579 to €30,268
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 | €164,013 | €116,637 | -€47,376 | -28.9% |
| Fixed assets | 21/28 | €55,455 | €34,336 | -€21,119 | -38.1% |
| Tangible fixed assets | 22/27 | €55,425 | €34,306 | -€21,119 | -38.1% |
| Land and buildings | 22 | €23,705 | €16,265 | -€7,440 | -31.4% |
| Furniture and vehicles | 24 | €31,720 | €18,041 | -€13,680 | -43.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €108,557 | €82,301 | -€26,256 | -24.2% |
| Amounts receivable within one year | 40/41 | €63,484 | €70,472 | +€6,988 | +11.0% |
| Trade receivables | 40 | €63,270 | €70,033 | +€6,763 | +10.7% |
| Other amounts receivable | 41 | €214 | €438 | +€225 | +105% |
| Cash at bank and in hand | 54/58 | €41,696 | €8,096 | -€33,600 | -80.6% |
| Deferred charges and accrued income | 490/1 | €3,377 | €3,733 | +€356 | +10.5% |
| Total equity and liabilities | 10/49 | €164,013 | €116,637 | -€47,376 | -28.9% |
| Equity | 10/15 | €22,570 | €21,061 | -€1,509 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,970 | €2,461 | -€1,509 | -38.0% |
| Amounts payable | 17/49 | €141,443 | €95,576 | -€45,867 | -32.4% |
| Amounts payable after more than one year | 17 | €5,043 | - | -€5,043 | |
| Financial debts | 170/4 | €5,043 | - | -€5,043 | |
| Amounts payable within one year | 42/48 | €136,400 | €95,576 | -€40,824 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €10,049 | €5,043 | -€5,006 | -49.8% |
| Trade debts | 44 | €866 | €101 | -€765 | -88.3% |
| Suppliers | 440/4 | €866 | €101 | -€765 | -88.3% |
| Taxes, remuneration and social security | 45 | €39,509 | €15,963 | -€23,547 | -59.6% |
| Taxes | 450/3 | €37,167 | €15,963 | -€21,205 | -57.1% |
| Remuneration and social security | 454/9 | €2,342 | - | -€2,342 | |
| Other amounts payable | 47/48 | €85,975 | €74,469 | -€11,506 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,104 | €21,119 | +€15 | +0.1% |
| Other operating charges | 640/8 | €936 | €1,017 | +€81 | +8.7% |
| Gross operating margin | 9900 | €154,657 | €161,099 | +€6,442 | +4.2% |
| Operating profit (loss) | 9901 | €132,617 | €138,962 | +€6,345 | +4.8% |
| Financial income | 75/76B | €2 | €16 | +€14 | +691% |
| Recurring financial income | 75 | €2 | €16 | +€14 | +691% |
| Financial charges | 65/66B | €240 | €219 | -€21 | -8.7% |
| Recurring financial charges | 65 | €240 | €219 | -€21 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €132,379 | €138,759 | +€6,381 | +4.8% |
| Income taxes | 67/77 | €28,579 | €30,268 | +€1,689 | +5.9% |
| Profit (loss) for the period | 9904 | €103,799 | €108,491 | +€4,692 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,799 | €108,491 | +€4,692 | +4.5% |
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 26 October 2026 via checked.be.