T.B.S. 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.
T.B.S. SERVICES
Largest movements
- Tangible fixed assets -€10,969
no longer reported in 2025 (was €10,969)
of which Plant, machinery and equipment: -€9,024
- Receivables within one year +€5,736
up €5,736 (+75.1%), from €7,641 to €13,377
of which Trade receivables: +€5,019
- Short-term financial debts -€11,992
no longer reported in 2025 (was €11,992)
- Other debts +€9,690
new in 2025: €9,690
- Tax, wage and social debts -€1,330
no longer reported in 2025 (was €1,330)
- Trade debts -€791
no longer reported in 2025 (was €791)
- Profit (loss) carried forward -€658
down €658 (-6.0%), from -€10,968 to -€11,626
- Other operating charges -€17,728
no longer reported in 2025 (was €17,728)
- Gross operating margin +€10,371
up €10,371, from -€10,340 to €31
- Depreciation -€2,054
no longer reported in 2025 (was €2,054)
- Financial charges -€1,561
down €1,561 (-69.4%), from €2,250 to €690
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 | €18,609 | €13,528 | -€5,082 | -27.3% |
| Fixed assets | 21/28 | €10,969 | - | -€10,969 | |
| Tangible fixed assets | 22/27 | €10,969 | - | -€10,969 | |
| Land and buildings | 22 | €1,944 | - | -€1,944 | |
| Plant, machinery and equipment | 23 | €9,024 | - | -€9,024 | |
| Current assets | 29/58 | €7,641 | €13,528 | +€5,887 | +77.0% |
| Amounts receivable within one year | 40/41 | €7,641 | €13,377 | +€5,736 | +75.1% |
| Trade receivables | 40 | €5,981 | €11,000 | +€5,019 | +83.9% |
| Other amounts receivable | 41 | €1,660 | €2,377 | +€717 | +43.2% |
| Cash at bank and in hand | 54/58 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €18,609 | €13,528 | -€5,082 | -27.3% |
| Equity | 10/15 | €4,496 | €3,838 | -€658 | -14.6% |
| Contributions | 10/11 | €13,592 | €13,592 | = | 0.0% |
| Reserves | 13 | €1,872 | €1,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,872 | €1,872 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,872 | €1,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,968 | -€11,626 | -€658 | -6.0% |
| Amounts payable | 17/49 | €14,113 | €9,690 | -€4,424 | -31.3% |
| Amounts payable within one year | 42/48 | €14,113 | €9,690 | -€4,424 | -31.3% |
| Financial debts | 43 | €11,992 | - | -€11,992 | |
| Credit institutions | 430/8 | €11,992 | - | -€11,992 | |
| Trade debts | 44 | €791 | - | -€791 | |
| Suppliers | 440/4 | €791 | - | -€791 | |
| Taxes, remuneration and social security | 45 | €1,330 | - | -€1,330 | |
| Taxes | 450/3 | €1,330 | - | -€1,330 | |
| Other amounts payable | 47/48 | - | €9,690 | +€9,690 | |
| Non-recurring operating income | 76A | - | €31 | +€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,054 | - | -€2,054 | |
| Other operating charges | 640/8 | €17,728 | - | -€17,728 | |
| Non-recurring operating charges | 66A | €386 | - | -€386 | |
| Gross operating margin | 9900 | -€10,340 | €31 | +€10,371 | |
| Operating profit (loss) | 9901 | -€30,508 | €31 | +€30,540 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.9% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.9% |
| Financial charges | 65/66B | €2,250 | €690 | -€1,561 | -69.4% |
| Recurring financial charges | 65 | €2,250 | €690 | -€1,561 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,731 | -€658 | +€32,073 | +98.0% |
| Profit (loss) for the period | 9904 | -€32,731 | -€658 | +€32,073 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,731 | -€658 | +€32,073 | +98.0% |
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 22 October 2026 via checked.be.