BE 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 SERVICES
Largest movements
- Cash +€63,847
up €63,847 (+43.1%), from €147,991 to €211,838
mainly Net result for the year (+€74,509) and Other debts (+€39,861)
- Receivables within one year -€15,980
down €15,980 (-48.3%), from €33,053 to €17,073
of which Trade receivables: -€14,724
- Other debts +€39,861
up €39,861, from €0 to €39,861
- Reserves +€34,648
up €34,648 (+23.3%), from €148,482 to €183,129
- Trade debts -€14,289
down €14,289 (-55.5%), from €25,754 to €11,465
- Tax, wage and social debts -€8,686
down €8,686 (-46.4%), from €18,738 to €10,053
- Current portion of long-term debt -€4,217
down €4,217 (-83.2%), from €5,066 to €849
- Gross operating margin +€26,168
up €26,168 (+29.4%), from €88,895 to €115,063
- Taxes +€8,783
up €8,783 (+33.8%), from €26,011 to €34,793
- Depreciation -€1,319
down €1,319 (-21.9%), from €6,012 to €4,693
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 | €201,890 | €248,782 | +€46,893 | +23.2% |
| Fixed assets | 21/28 | €20,637 | €19,554 | -€1,083 | -5.2% |
| Tangible fixed assets | 22/27 | €20,637 | €19,554 | -€1,083 | -5.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,005 | €5,632 | -€4,373 | -43.7% |
| Assets under construction and advance payments | 27 | €10,632 | €13,922 | +€3,290 | +30.9% |
| Current assets | 29/58 | €181,253 | €229,228 | +€47,976 | +26.5% |
| Amounts receivable within one year | 40/41 | €33,053 | €17,073 | -€15,980 | -48.3% |
| Trade receivables | 40 | €30,804 | €16,079 | -€14,724 | -47.8% |
| Other amounts receivable | 41 | €2,249 | €994 | -€1,256 | -55.8% |
| Cash at bank and in hand | 54/58 | €147,991 | €211,838 | +€63,847 | +43.1% |
| Deferred charges and accrued income | 490/1 | €209 | €318 | +€109 | +52.1% |
| Total equity and liabilities | 10/49 | €201,890 | €248,782 | +€46,893 | +23.2% |
| Equity | 10/15 | €151,482 | €186,129 | +€34,648 | +22.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €148,482 | €183,129 | +€34,648 | +23.3% |
| Distributable reserves | 133 | €148,482 | €183,129 | +€34,648 | +23.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,408 | €62,653 | +€12,245 | +24.3% |
| Amounts payable after more than one year | 17 | €849 | €0 | -€849 | -100.0% |
| Financial debts | 170/4 | €849 | €0 | -€849 | -100.0% |
| Amounts payable within one year | 42/48 | €49,559 | €62,228 | +€12,669 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €5,066 | €849 | -€4,217 | -83.2% |
| Trade debts | 44 | €25,754 | €11,465 | -€14,289 | -55.5% |
| Suppliers | 440/4 | €25,754 | €11,465 | -€14,289 | -55.5% |
| Taxes, remuneration and social security | 45 | €18,738 | €10,053 | -€8,686 | -46.4% |
| Taxes | 450/3 | €18,738 | €10,053 | -€8,686 | -46.4% |
| Other amounts payable | 47/48 | €0 | €39,861 | +€39,861 | |
| Accrued charges and deferred income | 492/3 | €0 | €425 | +€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,012 | €4,693 | -€1,319 | -21.9% |
| Other operating charges | 640/8 | €731 | €675 | -€56 | -7.6% |
| Non-recurring operating charges | 66A | - | €252 | +€252 | |
| Gross operating margin | 9900 | €88,895 | €115,063 | +€26,168 | +29.4% |
| Operating profit (loss) | 9901 | €82,152 | €109,443 | +€27,291 | +33.2% |
| Financial income | 75/76B | €67 | €57 | -€10 | -14.3% |
| Recurring financial income | 75 | €67 | €57 | -€10 | -14.3% |
| Financial charges | 65/66B | €279 | €198 | -€81 | -29.1% |
| Recurring financial charges | 65 | €279 | €198 | -€81 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €81,940 | €109,302 | +€27,362 | +33.4% |
| Income taxes | 67/77 | €26,011 | €34,793 | +€8,783 | +33.8% |
| Profit (loss) for the period | 9904 | €55,929 | €74,509 | +€18,579 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,929 | €74,509 | +€18,579 | +33.2% |
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 10 October 2026 via checked.be.