100 SERVICES & MANAGEMENT: 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.
100 SERVICES & MANAGEMENT
Largest movements
- Cash +€19,603
up €19,603 (+107%), from €18,284 to €37,887
mainly Receivables within one year (+€8,653) and Other debts (+€6,282)
- Receivables within one year -€8,653
down €8,653 (-78.5%), from €11,026 to €2,373
- Tangible fixed assets -€5,257
down €5,257 (-12.5%), from €42,091 to €36,834
- Other debts +€6,282
up €6,282 (+103%), from €6,071 to €12,353
- Debts after one year -€6,169
down €6,169 (-16.2%), from €38,169 to €31,999
- Reserves +€3,593
up €3,593 (+193%), from €1,860 to €5,453
- Tax, wage and social debts +€2,291
up €2,291 (+124%), from €1,851 to €4,143
- Gross operating margin +€7,973
up €7,973 (+205%), from €3,897 to €11,870
- Taxes +€1,130
up €1,130 (+597%), from €189 to €1,320
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 | €71,786 | €77,479 | +€5,693 | +7.9% |
| Fixed assets | 21/28 | €42,091 | €36,834 | -€5,257 | -12.5% |
| Tangible fixed assets | 22/27 | €42,091 | €36,834 | -€5,257 | -12.5% |
| Land and buildings | 22 | €42,091 | €36,834 | -€5,257 | -12.5% |
| Current assets | 29/58 | €29,695 | €40,644 | +€10,950 | +36.9% |
| Amounts receivable within one year | 40/41 | €11,026 | €2,373 | -€8,653 | -78.5% |
| Trade receivables | 40 | €11,026 | €2,373 | -€8,653 | -78.5% |
| Cash at bank and in hand | 54/58 | €18,284 | €37,887 | +€19,603 | +107% |
| Deferred charges and accrued income | 490/1 | €384 | €384 | = | 0.0% |
| Total equity and liabilities | 10/49 | €71,786 | €77,479 | +€5,693 | +7.9% |
| Equity | 10/15 | €19,113 | €22,707 | +€3,593 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,453 | +€3,593 | +193% |
| Distributable reserves | 133 | €1,860 | €5,453 | +€3,593 | +193% |
| Profit (loss) carried forward | 14 | €11,053 | €11,053 | = | 0.0% |
| Amounts payable | 17/49 | €52,673 | €54,772 | +€2,099 | +4.0% |
| Amounts payable after more than one year | 17 | €38,169 | €31,999 | -€6,169 | -16.2% |
| Financial debts | 170/4 | €38,169 | €31,999 | -€6,169 | -16.2% |
| Amounts payable within one year | 42/48 | €14,504 | €22,772 | +€8,268 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €6,059 | €6,169 | +€110 | +1.8% |
| Trade debts | 44 | €523 | €108 | -€415 | -79.4% |
| Suppliers | 440/4 | €523 | €108 | -€415 | -79.4% |
| Taxes, remuneration and social security | 45 | €1,851 | €4,143 | +€2,291 | +124% |
| Taxes | 450/3 | €1,851 | €4,143 | +€2,291 | +124% |
| Other amounts payable | 47/48 | €6,071 | €12,353 | +€6,282 | +103% |
| Non-recurring operating income | 76A | €3,167 | - | -€3,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,272 | €5,257 | -€15 | -0.3% |
| Other operating charges | 640/8 | €846 | €877 | +€31 | +3.7% |
| Gross operating margin | 9900 | €3,897 | €11,870 | +€7,973 | +205% |
| Operating profit (loss) | 9901 | -€2,221 | €5,735 | +€7,957 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €935 | €822 | -€113 | -12.1% |
| Recurring financial charges | 65 | €935 | €822 | -€113 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,155 | €4,913 | +€8,068 | |
| Income taxes | 67/77 | €189 | €1,320 | +€1,130 | +597% |
| Profit (loss) for the period | 9904 | -€3,345 | €3,593 | +€6,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,345 | €3,593 | +€6,938 |
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 20 October 2026 via checked.be.