BEDROSSIAN SERVAES: 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.
BEDROSSIAN SERVAES
Largest movements
- Cash +€48,231
up €48,231 (+1,039%), from €4,641 to €52,872
mainly Other debts (+€200,000) and Net result for the year (+€79,582)
- Receivables within one year +€33,403
up €33,403 (+17.0%), from €196,925 to €230,328
of which Trade receivables: +€26,617
- Financial fixed assets +€5,000
up €5,000 (+3,269%), from €153 to €5,153
- Other debts +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€120,418
down €120,418 (-88.6%), from €135,973 to €15,555
- Tax, wage and social debts +€10,165
up €10,165 (+17.6%), from €57,872 to €68,037
of which Taxes: +€10,465
- Accrued charges and deferred income -€5,227
no longer reported in 2025 (was €5,227)
- Debts after one year -€3,384
down €3,384 (-40.9%), from €8,264 to €4,880
- Other operating charges -€18,961
down €18,961 (-94.9%), from €19,981 to €1,020
- Gross operating margin +€14,107
up €14,107 (+15.0%), from €93,803 to €107,910
- Taxes +€4,431
up €4,431 (+17.6%), from €25,199 to €29,629
- Financial income +€1,644
up €1,644 (+25.4%), from €6,478 to €8,122
- Depreciation +€1,626
up €1,626 (+54.3%), from €2,993 to €4,619
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 | €220,679 | €305,315 | +€84,636 | +38.4% |
| Fixed assets | 21/28 | €18,732 | €21,356 | +€2,624 | +14.0% |
| Tangible fixed assets | 22/27 | €18,579 | €16,203 | -€2,376 | -12.8% |
| Plant, machinery and equipment | 23 | €16,030 | €11,950 | -€4,079 | -25.4% |
| Furniture and vehicles | 24 | - | €2,003 | +€2,003 | |
| Other tangible fixed assets | 26 | €2,550 | €2,250 | -€300 | -11.8% |
| Financial fixed assets | 28 | €153 | €5,153 | +€5,000 | +3,269% |
| Current assets | 29/58 | €201,947 | €283,960 | +€82,013 | +40.6% |
| Amounts receivable within one year | 40/41 | €196,925 | €230,328 | +€33,403 | +17.0% |
| Trade receivables | 40 | €57,688 | €84,305 | +€26,617 | +46.1% |
| Other amounts receivable | 41 | €139,237 | €146,024 | +€6,787 | +4.9% |
| Cash at bank and in hand | 54/58 | €4,641 | €52,872 | +€48,231 | +1,039% |
| Deferred charges and accrued income | 490/1 | €381 | €760 | +€379 | +99.4% |
| Total equity and liabilities | 10/49 | €220,679 | €305,315 | +€84,636 | +38.4% |
| Equity | 10/15 | €139,973 | €19,555 | -€120,418 | -86.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,973 | €15,555 | -€120,418 | -88.6% |
| Amounts payable | 17/49 | €80,706 | €285,761 | +€205,054 | +254% |
| Amounts payable after more than one year | 17 | €8,264 | €4,880 | -€3,384 | -40.9% |
| Financial debts | 170/4 | €8,264 | €4,880 | -€3,384 | -40.9% |
| Amounts payable within one year | 42/48 | €67,216 | €280,881 | +€213,665 | +318% |
| Current portion of amounts payable after more than one year | 42 | €3,164 | €3,384 | +€220 | +6.9% |
| Trade debts | 44 | €6,180 | €9,460 | +€3,280 | +53.1% |
| Suppliers | 440/4 | €6,180 | €9,460 | +€3,280 | +53.1% |
| Taxes, remuneration and social security | 45 | €57,872 | €68,037 | +€10,165 | +17.6% |
| Taxes | 450/3 | €57,572 | €68,037 | +€10,465 | +18.2% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €5,227 | - | -€5,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,993 | €4,619 | +€1,626 | +54.3% |
| Other operating charges | 640/8 | €19,981 | €1,020 | -€18,961 | -94.9% |
| Gross operating margin | 9900 | €93,803 | €107,910 | +€14,107 | +15.0% |
| Operating profit (loss) | 9901 | €70,829 | €102,271 | +€31,442 | +44.4% |
| Financial income | 75/76B | €6,478 | €8,122 | +€1,644 | +25.4% |
| Recurring financial income | 75 | €6,478 | €8,122 | +€1,644 | +25.4% |
| Financial charges | 65/66B | €1,641 | €1,182 | -€460 | -28.0% |
| Recurring financial charges | 65 | €1,641 | €1,182 | -€460 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €75,665 | €109,211 | +€33,546 | +44.3% |
| Income taxes | 67/77 | €25,199 | €29,629 | +€4,431 | +17.6% |
| Profit (loss) for the period | 9904 | €50,467 | €79,582 | +€29,115 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,467 | €79,582 | +€29,115 | +57.7% |
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 25 October 2026 via checked.be.