BUSINESS PEOPLE SERVICES: what changed
BUSINESS PEOPLE SERVICES
Largest movements
- Tangible fixed assets +€48,458
up €48,458 (+111%), from €43,572 to €92,030
- Cash -€35,233
down €35,233 (-54.3%), from €64,884 to €29,651
mainly Investment in fixed assets (net) (-€51,991) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€6,021
up €6,021 (+170%), from €3,551 to €9,572
- Other debts +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€6,148
down €6,148 (-14.3%), from €43,003 to €36,855
- Depreciation +€3,532
new in 2025: €3,532
- Taxes -€3,063
down €3,063 (-29.0%), from €10,566 to €7,503
- Gross operating margin -€1,038
down €1,038 (-2.5%), from €42,241 to €41,203
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,007 | €131,253 | +€19,246 | +17.2% |
| Fixed assets | 21/28 | €43,572 | €92,030 | +€48,458 | +111% |
| Tangible fixed assets | 22/27 | €43,572 | €92,030 | +€48,458 | +111% |
| Land and buildings | 22 | €43,572 | €92,030 | +€48,458 | +111% |
| Current assets | 29/58 | €68,435 | €39,223 | -€29,212 | -42.7% |
| Amounts receivable within one year | 40/41 | €3,551 | €9,572 | +€6,021 | +170% |
| Trade receivables | 40 | €3,551 | €9,572 | +€6,021 | +170% |
| Cash at bank and in hand | 54/58 | €64,884 | €29,651 | -€35,233 | -54.3% |
| Total equity and liabilities | 10/49 | €112,007 | €131,253 | +€19,246 | +17.2% |
| Equity | 10/15 | €103,646 | €97,498 | -€6,148 | -5.9% |
| Contributions | 10/11 | €20,451 | €20,451 | +€0 | 0.0% |
| Reserves | 13 | €40,192 | €40,192 | -€0 | 0.0% |
| Distributable reserves | 133 | €40,192 | €40,192 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €43,003 | €36,855 | -€6,148 | -14.3% |
| Amounts payable | 17/49 | €8,361 | €33,755 | +€25,394 | +304% |
| Amounts payable within one year | 42/48 | €8,361 | €33,755 | +€25,394 | +304% |
| Trade debts | 44 | €794 | €1,375 | +€581 | +73.2% |
| Suppliers | 440/4 | €794 | €1,375 | +€581 | +73.2% |
| Taxes, remuneration and social security | 45 | €7,567 | €7,380 | -€187 | -2.5% |
| Taxes | 450/3 | €7,567 | €7,380 | -€187 | -2.5% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,532 | +€3,532 | |
| Other operating charges | 640/8 | €10,934 | €11,270 | +€336 | +3.1% |
| Gross operating margin | 9900 | €42,241 | €41,203 | -€1,038 | -2.5% |
| Operating profit (loss) | 9901 | €31,307 | €26,401 | -€4,906 | -15.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €31,262 | €26,356 | -€4,906 | -15.7% |
| Income taxes | 67/77 | €10,566 | €7,503 | -€3,063 | -29.0% |
| Profit (loss) for the period | 9904 | €20,696 | €18,853 | -€1,843 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,696 | €18,853 | -€1,843 | -8.9% |
Next steps
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 8 November 2026 via checked.be.