BRC 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.
BRC SERVICES
Largest movements
- Receivables within one year -€21,505
down €21,505 (-100.0%), from €21,505 to €0
of which Trade receivables: -€21,505
- Tangible fixed assets -€11,200
down €11,200 (-2.2%), from €507,509 to €496,309
of which Land and buildings: -€9,793
- Debts after one year -€55,867
down €55,867 (-15.9%), from €351,508 to €295,641
- Reserves +€27,753
up €27,753 (+26.9%), from €103,345 to €131,097
- Gross operating margin +€10,814
up €10,814 (+6.0%), from €179,886 to €190,701
- Staff costs +€6,659
up €6,659 (+5.8%), from €113,848 to €120,507
- Financial charges -€4,000
down €4,000 (-22.7%), from €17,592 to €13,592
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 | €553,219 | €521,064 | -€32,155 | -5.8% |
| Fixed assets | 21/28 | €507,509 | €496,309 | -€11,200 | -2.2% |
| Tangible fixed assets | 22/27 | €507,509 | €496,309 | -€11,200 | -2.2% |
| Land and buildings | 22 | €502,648 | €492,855 | -€9,793 | -1.9% |
| Plant, machinery and equipment | 23 | €2,815 | €2,248 | -€567 | -20.1% |
| Furniture and vehicles | 24 | €2,046 | €1,206 | -€840 | -41.1% |
| Current assets | 29/58 | €45,710 | €24,755 | -€20,955 | -45.8% |
| Amounts receivable within one year | 40/41 | €21,505 | €0 | -€21,505 | -100.0% |
| Trade receivables | 40 | €21,505 | €0 | -€21,505 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,536 | €22,511 | +€975 | +4.5% |
| Deferred charges and accrued income | 490/1 | €2,669 | €2,245 | -€425 | -15.9% |
| Total equity and liabilities | 10/49 | €553,219 | €521,064 | -€32,155 | -5.8% |
| Equity | 10/15 | €121,945 | €149,697 | +€27,753 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,345 | €131,097 | +€27,753 | +26.9% |
| Distributable reserves | 133 | €103,345 | €131,097 | +€27,753 | +26.9% |
| Amounts payable | 17/49 | €431,274 | €371,367 | -€59,908 | -13.9% |
| Amounts payable after more than one year | 17 | €351,508 | €295,641 | -€55,867 | -15.9% |
| Financial debts | 170/4 | €351,508 | €295,641 | -€55,867 | -15.9% |
| Amounts payable within one year | 42/48 | €78,148 | €73,909 | -€4,239 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €35,630 | €36,867 | +€1,237 | +3.5% |
| Trade debts | 44 | €2,790 | €2,687 | -€103 | -3.7% |
| Suppliers | 440/4 | €2,790 | €2,687 | -€103 | -3.7% |
| Taxes, remuneration and social security | 45 | €39,728 | €34,356 | -€5,372 | -13.5% |
| Taxes | 450/3 | €22,219 | €15,057 | -€7,161 | -32.2% |
| Remuneration and social security | 454/9 | €17,509 | €19,298 | +€1,789 | +10.2% |
| Accrued charges and deferred income | 492/3 | €1,618 | €1,816 | +€198 | +12.3% |
| Remuneration, social security and pensions | 62 | €113,848 | €120,507 | +€6,659 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,317 | €11,200 | +€883 | +8.6% |
| Other operating charges | 640/8 | €1,761 | €2,317 | +€557 | +31.6% |
| Gross operating margin | 9900 | €179,886 | €190,701 | +€10,814 | +6.0% |
| Operating profit (loss) | 9901 | €53,961 | €56,676 | +€2,715 | +5.0% |
| Financial income | 75/76B | €226 | €0 | -€226 | -100.0% |
| Recurring financial income | 75 | €226 | €0 | -€226 | -100.0% |
| Financial charges | 65/66B | €17,592 | €13,592 | -€4,000 | -22.7% |
| Recurring financial charges | 65 | €17,592 | €13,592 | -€4,000 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €36,595 | €43,084 | +€6,489 | +17.7% |
| Income taxes | 67/77 | €14,242 | €15,332 | +€1,090 | +7.7% |
| Profit (loss) for the period | 9904 | €22,353 | €27,753 | +€5,399 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,353 | €27,753 | +€5,399 | +24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.