BR-SERVICE: 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.
BR-SERVICE
Largest movements
- Tangible fixed assets +€38,459
up €38,459 (+2,120%), from €1,814 to €40,274
of which Furniture and vehicles: +€40,274
- Receivables within one year +€27,194
up €27,194 (+146%), from €18,618 to €45,812
of which Trade receivables: +€27,185
- Deferred charges and accrued income +€1,090
up €1,090 (+47.8%), from €2,278 to €3,367
- Debts after one year +€27,360
up €27,360 (+19,074%), from €143 to €27,504
- Advances received +€16,163
new in 2024: €16,163
- Current portion of long-term debt +€9,791
up €9,791 (+574%), from €1,705 to €11,496
- Trade debts +€7,497
up €7,497 (+54.1%), from €13,869 to €21,366
- Profit (loss) carried forward +€6,393
up €6,393 (+38.3%), from -€16,670 to -€10,277
- Gross operating margin +€15,674
up €15,674 (+684%), from €2,292 to €17,966
- Depreciation +€10,372
up €10,372 (+1,066%), from €973 to €11,345
- Financial charges +€3,173
up €3,173 (+477%), from €665 to €3,839
- Other operating charges +€693
up €693 (+272%), from €255 to €948
- Taxes +€235
new in 2024: €235
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,634 | €92,842 | +€67,208 | +262% |
| Fixed assets | 21/28 | €1,814 | €40,274 | +€38,459 | +2,120% |
| Tangible fixed assets | 22/27 | €1,814 | €40,274 | +€38,459 | +2,120% |
| Plant, machinery and equipment | 23 | €1,814 | - | -€1,814 | |
| Furniture and vehicles | 24 | - | €40,274 | +€40,274 | |
| Current assets | 29/58 | €23,820 | €52,568 | +€28,749 | +121% |
| Amounts receivable within one year | 40/41 | €18,618 | €45,812 | +€27,194 | +146% |
| Trade receivables | 40 | €18,618 | €45,803 | +€27,185 | +146% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €2,923 | €3,388 | +€465 | +15.9% |
| Deferred charges and accrued income | 490/1 | €2,278 | €3,367 | +€1,090 | +47.8% |
| Total equity and liabilities | 10/49 | €25,634 | €92,842 | +€67,208 | +262% |
| Equity | 10/15 | €2,897 | €9,290 | +€6,393 | +221% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €967 | €967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €967 | €967 | = | 0.0% |
| Reserves not available under the articles | 1311 | €967 | €967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,670 | -€10,277 | +€6,393 | +38.3% |
| Amounts payable | 17/49 | €22,737 | €83,552 | +€60,815 | +267% |
| Amounts payable after more than one year | 17 | €143 | €27,504 | +€27,360 | +19,074% |
| Financial debts | 170/4 | €143 | €27,504 | +€27,360 | +19,074% |
| Amounts payable within one year | 42/48 | €21,794 | €56,049 | +€34,255 | +157% |
| Current portion of amounts payable after more than one year | 42 | €1,705 | €11,496 | +€9,791 | +574% |
| Trade debts | 44 | €13,869 | €21,366 | +€7,497 | +54.1% |
| Suppliers | 440/4 | €13,869 | €21,366 | +€7,497 | +54.1% |
| Advances received on contracts in progress | 46 | - | €16,163 | +€16,163 | |
| Taxes, remuneration and social security | 45 | €4,946 | €6,080 | +€1,134 | +22.9% |
| Taxes | 450/3 | €946 | €4,080 | +€3,134 | +331% |
| Remuneration and social security | 454/9 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Other amounts payable | 47/48 | €1,274 | €943 | -€331 | -26.0% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €11,345 | +€10,372 | +1,066% |
| Other operating charges | 640/8 | €255 | €948 | +€693 | +272% |
| Gross operating margin | 9900 | €2,292 | €17,966 | +€15,674 | +684% |
| Operating profit (loss) | 9901 | €1,064 | €5,673 | +€4,610 | +433% |
| Financial income | 75/76B | €1 | €2 | +€1 | +142% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +142% |
| Financial charges | 65/66B | €665 | €3,839 | +€3,173 | +477% |
| Recurring financial charges | 65 | €665 | €3,839 | +€3,173 | +477% |
| Profit (loss) for the period before taxes | 9903 | €400 | €1,837 | +€1,438 | +360% |
| Income taxes | 67/77 | - | €235 | +€235 | |
| Profit (loss) for the period | 9904 | €400 | €1,602 | +€1,202 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | €1,602 | +€1,202 | +301% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.