2 the point 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.
2 the point services
Largest movements
- Receivables within one year -€34,518
down €34,518 (-50.7%), from €68,053 to €33,535
of which Trade receivables: -€23,069
- Cash +€16,762
up €16,762 (+9.5%), from €175,659 to €192,421
mainly Receivables within one year (+€34,518) and Depreciation (+€7,000)
- Tangible fixed assets -€4,310
down €4,310 (-50.3%), from €8,569 to €4,259
- Tax, wage and social debts -€10,356
no longer reported in 2025 (was €10,356)
- Profit (loss) carried forward -€9,951
down €9,951 (-6.3%), from €158,588 to €148,636
- Other debts -€7,639
down €7,639 (-33.7%), from €22,687 to €15,048
- Trade debts +€6,119
up €6,119 (+94.4%), from €6,480 to €12,599
- Gross operating margin -€15,729
down €15,729, from €12,256 to -€3,472
- Taxes -€3,389
no longer reported in 2025 (was €3,389)
- Other operating charges -€459
down €459 (-53.3%), from €861 to €402
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 | €252,767 | €230,939 | -€21,828 | -8.6% |
| Fixed assets | 21/28 | €8,649 | €4,340 | -€4,310 | -49.8% |
| Tangible fixed assets | 22/27 | €8,569 | €4,259 | -€4,310 | -50.3% |
| Furniture and vehicles | 24 | €8,569 | €4,259 | -€4,310 | -50.3% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €244,117 | €226,599 | -€17,518 | -7.2% |
| Amounts receivable within one year | 40/41 | €68,053 | €33,535 | -€34,518 | -50.7% |
| Trade receivables | 40 | €34,250 | €11,181 | -€23,069 | -67.4% |
| Other amounts receivable | 41 | €33,803 | €22,355 | -€11,449 | -33.9% |
| Cash at bank and in hand | 54/58 | €175,659 | €192,421 | +€16,762 | +9.5% |
| Deferred charges and accrued income | 490/1 | €405 | €644 | +€238 | +58.9% |
| Total equity and liabilities | 10/49 | €252,767 | €230,939 | -€21,828 | -8.6% |
| Equity | 10/15 | €213,244 | €203,293 | -€9,951 | -4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €44,656 | €44,656 | = | 0.0% |
| Distributable reserves | 133 | €44,656 | €44,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,588 | €148,636 | -€9,951 | -6.3% |
| Amounts payable | 17/49 | €39,523 | €27,646 | -€11,877 | -30.0% |
| Amounts payable within one year | 42/48 | €39,523 | €27,646 | -€11,877 | -30.0% |
| Trade debts | 44 | €6,480 | €12,599 | +€6,119 | +94.4% |
| Suppliers | 440/4 | €6,480 | €12,599 | +€6,119 | +94.4% |
| Taxes, remuneration and social security | 45 | €10,356 | - | -€10,356 | |
| Taxes | 450/3 | €10,356 | - | -€10,356 | |
| Other amounts payable | 47/48 | €22,687 | €15,048 | -€7,639 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,021 | €7,000 | -€21 | -0.3% |
| Other operating charges | 640/8 | €861 | €402 | -€459 | -53.3% |
| Non-recurring operating charges | 66A | €358 | - | -€358 | |
| Gross operating margin | 9900 | €12,256 | -€3,472 | -€15,729 | |
| Operating profit (loss) | 9901 | €4,016 | -€10,874 | -€14,891 | |
| Financial income | 75/76B | €1,029 | €928 | -€101 | -9.8% |
| Recurring financial income | 75 | €1,029 | €928 | -€101 | -9.8% |
| Financial charges | 65/66B | €3 | €5 | +€1 | +46.4% |
| Recurring financial charges | 65 | €3 | €5 | +€1 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €5,042 | -€9,951 | -€14,993 | |
| Income taxes | 67/77 | €3,389 | - | -€3,389 | |
| Profit (loss) for the period | 9904 | €1,653 | -€9,951 | -€11,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,653 | -€9,951 | -€11,604 |
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 14 October 2026 via checked.be.