Outsourcing Building Services: 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.
Outsourcing Building Services
Largest movements
- Cash -€30,613
down €30,613 (-58.0%), from €52,799 to €22,186
mainly Contributions, distributions and other (-€60,000) and Debts after one year (-€17,199)
- Tangible fixed assets -€23,126
down €23,126 (-6.5%), from €354,513 to €331,387
- Profit (loss) carried forward -€63,717
down €63,717 (-34.1%), from €186,596 to €122,879
- Other debts +€32,536
up €32,536 (+3,518%), from €925 to €33,461
- Debts after one year -€17,199
down €17,199 (-10.0%), from €171,832 to €154,633
- Gross operating margin -€88,331
down €88,331 (-72.7%), from €121,422 to €33,091
- Taxes -€22,123
no longer reported in 2025 (was €22,123)
- Other operating charges +€4,388
up €4,388 (+250%), from €1,753 to €6,141
- Depreciation +€4,131
up €4,131 (+20.8%), from €19,850 to €23,982
- Financial charges -€2,059
down €2,059 (-23.4%), from €8,780 to €6,722
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.
Derived cash bridge
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 | €416,941 | €361,864 | -€55,078 | -13.2% |
| Fixed assets | 21/28 | €357,302 | €333,320 | -€23,982 | -6.7% |
| Intangible fixed assets | 21 | €2,669 | €1,813 | -€856 | -32.1% |
| Tangible fixed assets | 22/27 | €354,513 | €331,387 | -€23,126 | -6.5% |
| Land and buildings | 22 | €305,226 | €296,862 | -€8,364 | -2.7% |
| Plant, machinery and equipment | 23 | €11,857 | €7,581 | -€4,275 | -36.1% |
| Furniture and vehicles | 24 | €37,430 | €26,944 | -€10,486 | -28.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €59,639 | €28,543 | -€31,096 | -52.1% |
| Amounts receivable within one year | 40/41 | €5,773 | €5,237 | -€536 | -9.3% |
| Trade receivables | 40 | €2,895 | €3,737 | +€842 | +29.1% |
| Other amounts receivable | 41 | €2,878 | €1,500 | -€1,378 | -47.9% |
| Cash at bank and in hand | 54/58 | €52,799 | €22,186 | -€30,613 | -58.0% |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,120 | +€53 | +4.9% |
| Total equity and liabilities | 10/49 | €416,941 | €361,864 | -€55,078 | -13.2% |
| Equity | 10/15 | €207,056 | €143,339 | -€63,717 | -30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,596 | €122,879 | -€63,717 | -34.1% |
| Amounts payable | 17/49 | €209,885 | €218,525 | +€8,640 | +4.1% |
| Amounts payable after more than one year | 17 | €171,832 | €154,633 | -€17,199 | -10.0% |
| Financial debts | 170/4 | €171,832 | €154,633 | -€17,199 | -10.0% |
| Amounts payable within one year | 42/48 | €32,926 | €60,444 | +€27,517 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €16,698 | €17,199 | +€501 | +3.0% |
| Trade debts | 44 | €4,398 | €3,012 | -€1,386 | -31.5% |
| Suppliers | 440/4 | €4,398 | €3,012 | -€1,386 | -31.5% |
| Taxes, remuneration and social security | 45 | €10,905 | €6,772 | -€4,133 | -37.9% |
| Taxes | 450/3 | €10,905 | €6,772 | -€4,133 | -37.9% |
| Other amounts payable | 47/48 | €925 | €33,461 | +€32,536 | +3,518% |
| Accrued charges and deferred income | 492/3 | €5,126 | €3,448 | -€1,678 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,850 | €23,982 | +€4,131 | +20.8% |
| Other operating charges | 640/8 | €1,753 | €6,141 | +€4,388 | +250% |
| Gross operating margin | 9900 | €121,422 | €33,091 | -€88,331 | -72.7% |
| Operating profit (loss) | 9901 | €99,819 | €2,968 | -€96,851 | -97.0% |
| Financial income | 75/76B | €103 | €36 | -€67 | -65.2% |
| Recurring financial income | 75 | €103 | €36 | -€67 | -65.2% |
| Financial charges | 65/66B | €8,780 | €6,722 | -€2,059 | -23.4% |
| Recurring financial charges | 65 | €8,780 | €6,722 | -€2,059 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €91,142 | -€3,717 | -€94,859 | |
| Income taxes | 67/77 | €22,123 | - | -€22,123 | |
| Profit (loss) for the period | 9904 | €69,019 | -€3,717 | -€72,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,019 | -€3,717 | -€72,737 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.