BEservicePUB: 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.
BEservicePUB
Largest movements
- Tangible fixed assets -€11,312
down €11,312 (-3.2%), from €352,589 to €341,277
of which Land and buildings: -€8,727
- Debts after one year -€9,649
down €9,649 (-3.1%), from €315,597 to €305,948
- Profit (loss) carried forward -€5,746
down €5,746 (-9.2%), from €62,559 to €56,813
- Financial income -€36,906
down €36,906 (-52.7%), from €70,000 to €33,094
- Taxes -€10,740
no longer reported in 2025 (was €10,740)
- Financial charges +€10,310
up €10,310 (+77.0%), from €13,391 to €23,701
- Gross operating margin +€4,741
up €4,741 (+52.1%), from -€9,098 to -€4,357
- Purchases and services -€4,741
down €4,741 (-52.1%), from €9,098 to €4,357
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 | €485,880 | €470,237 | -€15,643 | -3.2% |
| Fixed assets | 21/28 | €482,171 | €470,237 | -€11,934 | -2.5% |
| Intangible fixed assets | 21 | €1,082 | €460 | -€622 | -57.5% |
| Tangible fixed assets | 22/27 | €352,589 | €341,277 | -€11,312 | -3.2% |
| Land and buildings | 22 | €305,249 | €296,522 | -€8,727 | -2.9% |
| Other tangible fixed assets | 26 | €47,340 | €44,755 | -€2,585 | -5.5% |
| Financial fixed assets | 28 | €128,500 | €128,500 | = | 0.0% |
| Current assets | 29/58 | €3,709 | - | -€3,709 | |
| Cash at bank and in hand | 54/58 | €3,709 | - | -€3,709 | |
| Total equity and liabilities | 10/49 | €485,880 | €470,237 | -€15,643 | -3.2% |
| Equity | 10/15 | €65,559 | €59,813 | -€5,746 | -8.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,559 | €56,813 | -€5,746 | -9.2% |
| Amounts payable | 17/49 | €420,321 | €410,424 | -€9,898 | -2.4% |
| Amounts payable after more than one year | 17 | €315,597 | €305,948 | -€9,649 | -3.1% |
| Financial debts | 170/4 | €315,597 | €305,948 | -€9,649 | -3.1% |
| Amounts payable within one year | 42/48 | €103,571 | €104,476 | +€905 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €1,847 | - | -€1,847 | |
| Trade debts | 44 | €1,046 | €1,941 | +€896 | +85.7% |
| Suppliers | 440/4 | €1,046 | €1,941 | +€896 | +85.7% |
| Taxes, remuneration and social security | 45 | €9,067 | €8,667 | -€400 | -4.4% |
| Taxes | 450/3 | €9,067 | €8,667 | -€400 | -4.4% |
| Other amounts payable | 47/48 | €91,611 | €93,867 | +€2,256 | +2.5% |
| Accrued charges and deferred income | 492/3 | €1,153 | - | -€1,153 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,098 | €4,357 | -€4,741 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,010 | €11,934 | -€75 | -0.6% |
| Other operating charges | 640/8 | €571 | - | -€571 | |
| Gross operating margin | 9900 | -€9,098 | -€4,357 | +€4,741 | +52.1% |
| Operating profit (loss) | 9901 | -€21,679 | -€16,291 | +€5,388 | +24.9% |
| Financial income | 75/76B | €70,000 | €33,094 | -€36,906 | -52.7% |
| Recurring financial income | 75 | €70,000 | €33,094 | -€36,906 | -52.7% |
| Financial charges | 65/66B | €13,391 | €23,701 | +€10,310 | +77.0% |
| Recurring financial charges | 65 | €13,391 | €23,701 | +€10,310 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €34,930 | -€6,899 | -€41,829 | |
| Income taxes | 67/77 | €10,740 | - | -€10,740 | |
| Profit (loss) for the period | 9904 | €24,190 | -€6,899 | -€31,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,190 | -€6,899 | -€31,089 |
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 22 October 2026 via checked.be.