P & B 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.
P & B SERVICES
Largest movements
- Tangible fixed assets -€2,883
down €2,883 (-28.3%), from €10,203 to €7,320
- Cash -€1,157
down €1,157 (-89.2%), from €1,298 to €141
mainly Net result for the year (-€2,031) and Accrued charges and deferred income (-€1,982)
- Receivables within one year +€1,128
up €1,128 (+20.8%), from €5,414 to €6,541
of which Trade receivables: +€823
- Profit (loss) carried forward -€2,031
down €2,031 (-5.8%), from -€35,142 to -€37,173
- Accrued charges and deferred income -€1,982
down €1,982 (-8.1%), from €24,366 to €22,383
- Tax, wage and social debts +€671
up €671 (+146.3%), from €459 to €1,129
- Trade debts +€430
up €430 (+6.4%), from €6,771 to €7,202
- Gross operating margin -€2,582
down €2,582 (-56.9%), from €4,538 to €1,957
- Other operating charges -€878
down €878 (-77.3%), from €1,135 to €257
- Taxes +€427
new in 2025: €427
- Depreciation -€281
down €281 (-8.9%), from €3,163 to €2,883
- Financial charges +€161
up €161 (+62.0%), from €260 to €421
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 | €16,914 | €14,002 | -€2,912 | -17.2% |
| Fixed assets | 21/28 | €10,203 | €7,320 | -€2,883 | -28.3% |
| Tangible fixed assets | 22/27 | €10,203 | €7,320 | -€2,883 | -28.3% |
| Furniture and vehicles | 24 | €10,203 | €7,320 | -€2,883 | -28.3% |
| Current assets | 29/58 | €6,711 | €6,682 | -€29 | -0.4% |
| Amounts receivable within one year | 40/41 | €5,414 | €6,541 | +€1,128 | +20.8% |
| Trade receivables | 40 | - | €823 | +€823 | |
| Other amounts receivable | 41 | €5,414 | €5,718 | +€304 | +5.6% |
| Cash at bank and in hand | 54/58 | €1,298 | €141 | -€1,157 | -89.2% |
| Total equity and liabilities | 10/49 | €16,914 | €14,002 | -€2,912 | -17.2% |
| Equity | 10/15 | -€14,682 | -€16,713 | -€2,031 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,142 | -€37,173 | -€2,031 | -5.8% |
| Amounts payable | 17/49 | €31,595 | €30,714 | -€881 | -2.8% |
| Amounts payable within one year | 42/48 | €7,230 | €8,331 | +€1,101 | +15.2% |
| Trade debts | 44 | €6,771 | €7,202 | +€430 | +6.4% |
| Suppliers | 440/4 | €6,771 | €7,202 | +€430 | +6.4% |
| Taxes, remuneration and social security | 45 | €459 | €1,129 | +€671 | +146.3% |
| Taxes | 450/3 | €459 | €1,129 | +€671 | +146.3% |
| Accrued charges and deferred income | 492/3 | €24,366 | €22,383 | -€1,982 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €2,883 | -€281 | -8.9% |
| Other operating charges | 640/8 | €1,135 | €257 | -€878 | -77.3% |
| Non-recurring operating charges | 66A | €270 | - | -€270 | |
| Gross operating margin | 9900 | €4,538 | €1,957 | -€2,582 | -56.9% |
| Operating profit (loss) | 9901 | -€30 | -€1,183 | -€1,153 | -3861.0% |
| Financial charges | 65/66B | €260 | €421 | +€161 | +62.0% |
| Recurring financial charges | 65 | €260 | €421 | +€161 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | -€290 | -€1,604 | -€1,314 | -453.6% |
| Income taxes | 67/77 | - | €427 | +€427 | |
| Profit (loss) for the period | 9904 | -€290 | -€2,031 | -€1,741 | -600.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€290 | -€2,031 | -€1,741 | -600.9% |
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 6 October 2026 via checked.be.