Büro-Service Systems: what changed
What changed
Büro-Service Systems
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€255,739
2024 · €15,581+€240,158
Equity
€1.3m
2024 · €1.0m+€250,791
Cash
€361,826
2024 · €58,008+€303,818
Balance sheet total
€1.3m
2024 · €1.1m+€261,750
Largest movements
Assets
- Cash +€303,818
up €303,818 (+524%), from €58,008 to €361,826
mainly Net result for the year (+€255,739) and Investment in fixed assets (net) (+€42,806)
- Financial fixed assets -€45,000
down €45,000 (-4.6%), from €976,192 to €931,192
Equity and liabilities
- Profit (loss) carried forward +€238,004
up €238,004 (+52.3%), from €454,843 to €692,847
Income statement
- Gross operating margin +€256,590
up €256,590 (+135%), from €189,379 to €445,969
- Staff costs +€19,899
up €19,899 (+12.1%), from €163,939 to €183,838
- Taxes -€4,710
down €4,710 (-68.0%), from €6,927 to €2,217
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15,581
Gross operating margin
+€256,590
Staff costs
-€19,899
Depreciation
+€888
Other operating charges
-€890
Financial income
-€491
Financial charges
-€750
Taxes
+€4,710
Result 2025
€255,739
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€265,960
Investment
+€42,806
Financing
-€4,948
Cash 2024
€58,008
From operations (derived)
+€265,960
Net result for the year
+€255,739
Depreciation
+€1,551
Smaller working-capital items
+€724
Receivables within one year
-€734
Deferred charges and accrued income
-€1,982
Trade debts
+€6,373
Tax, wage and social debts
+€4,289
Investment (derived)
+€42,806
Investment in fixed assets (net)
+€42,806
Financing
-€4,948
Contributions, distributions and other
-€4,948
Cash 2025
€361,826
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,087,177 | €1,348,927 | +€261,750 | +24.1% |
| Fixed assets | 21/28 | €981,415 | €937,058 | -€44,357 | -4.5% |
| Tangible fixed assets | 22/27 | €5,223 | €5,866 | +€643 | +12.3% |
| Plant, machinery and equipment | 23 | - | €5,866 | +€5,866 | |
| Furniture and vehicles | 24 | €5,223 | - | -€5,223 | |
| Financial fixed assets | 28 | €976,192 | €931,192 | -€45,000 | -4.6% |
| Current assets | 29/58 | €105,762 | €411,869 | +€306,107 | +289% |
| Stocks and contracts in progress | 3 | €527 | €100 | -€427 | -81.0% |
| Contracts in progress | 37 | €527 | €100 | -€427 | -81.0% |
| Amounts receivable within one year | 40/41 | €42,540 | €43,274 | +€734 | +1.7% |
| Trade receivables | 40 | €42,253 | €39,524 | -€2,729 | -6.5% |
| Other amounts receivable | 41 | €287 | €3,750 | +€3,463 | +1,207% |
| Cash at bank and in hand | 54/58 | €58,008 | €361,826 | +€303,818 | +524% |
| Deferred charges and accrued income | 490/1 | €4,687 | €6,669 | +€1,982 | +42.3% |
| Total equity and liabilities | 10/49 | €1,087,177 | €1,348,927 | +€261,750 | +24.1% |
| Equity | 10/15 | €1,019,112 | €1,269,903 | +€250,791 | +24.6% |
| Contributions | 10/11 | €532,500 | €532,500 | = | 0.0% |
| Capital | 10 | €532,500 | €532,500 | = | 0.0% |
| Issued capital | 100 | €532,500 | €532,500 | = | 0.0% |
| Reserves | 13 | €31,769 | €44,556 | +€12,787 | +40.2% |
| Non-distributable reserves | 130/1 | €31,769 | €44,556 | +€12,787 | +40.2% |
| Legal reserve | 130 | €31,769 | €44,556 | +€12,787 | +40.2% |
| Profit (loss) carried forward | 14 | €454,843 | €692,847 | +€238,004 | +52.3% |
| Amounts payable | 17/49 | €68,065 | €79,024 | +€10,959 | +16.1% |
| Amounts payable within one year | 42/48 | €67,852 | €78,588 | +€10,736 | +15.8% |
| Trade debts | 44 | €4,155 | €10,528 | +€6,373 | +153% |
| Suppliers | 440/4 | €4,155 | €10,528 | +€6,373 | +153% |
| Taxes, remuneration and social security | 45 | €58,823 | €63,112 | +€4,289 | +7.3% |
| Taxes | 450/3 | €29,042 | €24,638 | -€4,404 | -15.2% |
| Remuneration and social security | 454/9 | €29,781 | €38,474 | +€8,693 | +29.2% |
| Other amounts payable | 47/48 | €4,874 | €4,948 | +€74 | +1.5% |
| Accrued charges and deferred income | 492/3 | €213 | €436 | +€223 | +105% |
| Non-recurring operating income | 76A | - | €255,000 | +€255,000 | |
| Remuneration, social security and pensions | 62 | €163,939 | €183,838 | +€19,899 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €1,551 | -€888 | -36.4% |
| Other operating charges | 640/8 | €723 | €1,613 | +€890 | +123% |
| Gross operating margin | 9900 | €189,379 | €445,969 | +€256,590 | +135% |
| Operating profit (loss) | 9901 | €22,278 | €258,967 | +€236,689 | +1,062% |
| Financial income | 75/76B | €715 | €224 | -€491 | -68.7% |
| Recurring financial income | 75 | €715 | €224 | -€491 | -68.7% |
| Financial charges | 65/66B | €485 | €1,235 | +€750 | +155% |
| Recurring financial charges | 65 | €485 | €1,235 | +€750 | +155% |
| Profit (loss) for the period before taxes | 9903 | €22,508 | €257,956 | +€235,448 | +1,046% |
| Income taxes | 67/77 | €6,927 | €2,217 | -€4,710 | -68.0% |
| Profit (loss) for the period | 9904 | €15,581 | €255,739 | +€240,158 | +1,541% |
| Profit (loss) for the period to be appropriated | 9905 | €15,581 | €255,739 | +€240,158 | +1,541% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.