BF 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.
BF SERVICES
Largest movements
- Current investments -€12,597
down €12,597 (-38.5%), from €32,750 to €20,153
- Receivables within one year +€844
up €844 (+38.9%), from €2,171 to €3,015
- Profit (loss) carried forward -€11,754
down €11,754, from €1,729 to -€10,024
- Gross operating margin +€2,526
up €2,526 (+57.8%), from -€4,367 to -€1,841
- Purchases and services -€2,526
down €2,526 (-57.8%), from €4,367 to €1,841
- Taxes +€2,334
up €2,334 (+31.8%), from €7,341 to €9,675
- Depreciation -€2,261
no longer reported in 2025 (was €2,261)
- Financial charges +€82
up €82 (+52.7%), from €156 to €237
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,045 | €24,292 | -€11,754 | -32.6% |
| Formation expenses | 20 | €1,123 | €1,123 | = | 0.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €34,922 | €23,168 | -€11,754 | -33.7% |
| Amounts receivable within one year | 40/41 | €2,171 | €3,015 | +€844 | +38.9% |
| Other amounts receivable | 41 | €2,171 | €3,015 | +€844 | +38.9% |
| Current investments | 50/53 | €32,750 | €20,153 | -€12,597 | -38.5% |
| Total equity and liabilities | 10/49 | €36,045 | €24,292 | -€11,754 | -32.6% |
| Equity | 10/15 | €23,664 | €11,911 | -€11,754 | -49.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,935 | €1,935 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,935 | €1,935 | = | 0.0% |
| Legal reserve | 130 | €1,935 | €1,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,729 | -€10,024 | -€11,754 | |
| Amounts payable | 17/49 | €12,381 | €12,381 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,381 | €12,381 | = | 0.0% |
| Trade debts | 44 | €40 | €40 | = | 0.0% |
| Suppliers | 440/4 | €40 | €40 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,341 | €12,341 | = | 0.0% |
| Taxes | 450/3 | €12,341 | €12,341 | = | 0.0% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,367 | €1,841 | -€2,526 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,261 | - | -€2,261 | |
| Gross operating margin | 9900 | -€4,367 | -€1,841 | +€2,526 | +57.8% |
| Operating profit (loss) | 9901 | -€6,629 | -€1,841 | +€4,787 | +72.2% |
| Financial charges | 65/66B | €156 | €237 | +€82 | +52.7% |
| Recurring financial charges | 65 | €156 | €237 | +€82 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,784 | -€2,079 | +€4,705 | +69.4% |
| Income taxes | 67/77 | €7,341 | €9,675 | +€2,334 | +31.8% |
| Profit (loss) for the period | 9904 | -€14,126 | -€11,754 | +€2,372 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,126 | -€11,754 | +€2,372 | +16.8% |
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.