BRS 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.
BRS SERVICES
Largest movements
- Receivables within one year -€17,756
no longer reported in 2025 (was €17,756)
of which Trade receivables: -€11,412
- Tangible fixed assets +€3,251
up €3,251 (+17.0%), from €19,179 to €22,430
- Cash +€2,129
up €2,129 (+52.2%), from €4,082 to €6,212
mainly Receivables within one year (+€17,756) and Depreciation (+€16,849)
- Deferred charges and accrued income -€1,072
no longer reported in 2025 (was €1,072)
- Profit (loss) carried forward -€9,626
down €9,626 (-59.2%), from €16,261 to €6,635
- Trade debts -€3,506
down €3,506 (-21.4%), from €16,412 to €12,906
- Other debts -€1,498
down €1,498 (-95.5%), from €1,569 to €70
- Accrued charges and deferred income +€790
up €790 (+175.5%), from €450 to €1,240
- Gross operating margin -€15,736
down €15,736 (-57.8%), from €27,247 to €11,510
- Depreciation +€5,301
up €5,301 (+45.9%), from €11,548 to €16,849
- Taxes -€3,166
no longer reported in 2025 (was €3,166)
- Other operating charges +€2,766
up €2,766 (+188.5%), from €1,468 to €4,233
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 | €42,089 | €28,641 | -€13,448 | -32.0% |
| Fixed assets | 21/28 | €19,179 | €22,430 | +€3,251 | +17.0% |
| Tangible fixed assets | 22/27 | €19,179 | €22,430 | +€3,251 | +17.0% |
| Furniture and vehicles | 24 | €19,179 | €22,430 | +€3,251 | +17.0% |
| Current assets | 29/58 | €22,910 | €6,212 | -€16,699 | -72.9% |
| Amounts receivable within one year | 40/41 | €17,756 | - | -€17,756 | |
| Trade receivables | 40 | €11,412 | - | -€11,412 | |
| Other amounts receivable | 41 | €6,344 | - | -€6,344 | |
| Cash at bank and in hand | 54/58 | €4,082 | €6,212 | +€2,129 | +52.2% |
| Deferred charges and accrued income | 490/1 | €1,072 | - | -€1,072 | |
| Total equity and liabilities | 10/49 | €42,089 | €28,641 | -€13,448 | -32.0% |
| Equity | 10/15 | €19,261 | €9,635 | -€9,626 | -50.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,261 | €6,635 | -€9,626 | -59.2% |
| Amounts payable | 17/49 | €22,828 | €19,006 | -€3,821 | -16.7% |
| Amounts payable within one year | 42/48 | €22,378 | €17,767 | -€4,611 | -20.6% |
| Trade debts | 44 | €16,412 | €12,906 | -€3,506 | -21.4% |
| Suppliers | 440/4 | €16,412 | €12,906 | -€3,506 | -21.4% |
| Taxes, remuneration and social security | 45 | €4,397 | €4,791 | +€393 | +8.9% |
| Taxes | 450/3 | €4,397 | €4,791 | +€393 | +8.9% |
| Other amounts payable | 47/48 | €1,569 | €70 | -€1,498 | -95.5% |
| Accrued charges and deferred income | 492/3 | €450 | €1,240 | +€790 | +175.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,548 | €16,849 | +€5,301 | +45.9% |
| Other operating charges | 640/8 | €1,468 | €4,233 | +€2,766 | +188.5% |
| Non-recurring operating charges | 66A | €3,899 | - | -€3,899 | |
| Gross operating margin | 9900 | €27,247 | €11,510 | -€15,736 | -57.8% |
| Operating profit (loss) | 9901 | €10,332 | -€9,572 | -€19,904 | |
| Financial charges | 65/66B | €180 | €54 | -€126 | -70.0% |
| Recurring financial charges | 65 | €180 | €54 | -€126 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €10,152 | -€9,626 | -€19,778 | |
| Income taxes | 67/77 | €3,166 | - | -€3,166 | |
| Profit (loss) for the period | 9904 | €6,986 | -€9,626 | -€16,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,986 | -€9,626 | -€16,612 |
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 2 October 2026 via checked.be.