BES 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.
BES SERVICES
Largest movements
- Receivables within one year +€7,442
up €7,442 (+106.9%), from €6,964 to €14,406
- Tangible fixed assets -€5,890
down €5,890 (-84.6%), from €6,960 to €1,070
of which Furniture and vehicles: -€5,492
- Cash +€786
up €786 (+38.2%), from €2,056 to €2,842
mainly Depreciation (+€5,890) and Net result for the year (+€1,760)
- Profit (loss) carried forward +€1,760
up €1,760 (+13.6%), from €12,981 to €14,740
- Tax, wage and social debts +€578
new in 2025: €578
- Gross operating margin -€5,062
down €5,062 (-39.9%), from €12,672 to €7,610
- Depreciation +€1,098
up €1,098 (+22.9%), from €4,791 to €5,890
- Other operating charges -€612
down €612 (-62.5%), from €978 to €366
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 | €15,981 | €18,319 | +€2,338 | +14.6% |
| Fixed assets | 21/28 | €6,960 | €1,070 | -€5,890 | -84.6% |
| Tangible fixed assets | 22/27 | €6,960 | €1,070 | -€5,890 | -84.6% |
| Plant, machinery and equipment | 23 | €881 | €483 | -€398 | -45.2% |
| Furniture and vehicles | 24 | €6,079 | €587 | -€5,492 | -90.3% |
| Current assets | 29/58 | €9,021 | €17,248 | +€8,228 | +91.2% |
| Amounts receivable within one year | 40/41 | €6,964 | €14,406 | +€7,442 | +106.9% |
| Other amounts receivable | 41 | €6,964 | €14,406 | +€7,442 | +106.9% |
| Cash at bank and in hand | 54/58 | €2,056 | €2,842 | +€786 | +38.2% |
| Total equity and liabilities | 10/49 | €15,981 | €18,319 | +€2,338 | +14.6% |
| Equity | 10/15 | €15,981 | €17,740 | +€1,760 | +11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,981 | €14,740 | +€1,760 | +13.6% |
| Amounts payable | 17/49 | - | €578 | +€578 | |
| Amounts payable within one year | 42/48 | - | €578 | +€578 | |
| Taxes, remuneration and social security | 45 | - | €578 | +€578 | |
| Taxes | 450/3 | - | €578 | +€578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,791 | €5,890 | +€1,098 | +22.9% |
| Other operating charges | 640/8 | €978 | €366 | -€612 | -62.5% |
| Gross operating margin | 9900 | €12,672 | €7,610 | -€5,062 | -39.9% |
| Operating profit (loss) | 9901 | €6,903 | €1,354 | -€5,549 | -80.4% |
| Financial income | 75/76B | €461 | €555 | +€94 | +20.4% |
| Recurring financial income | 75 | €461 | €555 | +€94 | +20.4% |
| Financial charges | 65/66B | €61 | €149 | +€88 | +143.1% |
| Recurring financial charges | 65 | €61 | €149 | +€88 | +143.1% |
| Profit (loss) for the period before taxes | 9903 | €7,302 | €1,760 | -€5,543 | -75.9% |
| Profit (loss) for the period | 9904 | €7,302 | €1,760 | -€5,543 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,302 | €1,760 | -€5,543 | -75.9% |
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.