2SERVE ICT: 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.
2SERVE ICT
Largest movements
- Receivables within one year +€171,631
up €171,631 (+88.4%), from €194,129 to €365,760
of which Other amounts receivable: +€100,004
- Cash -€23,537
down €23,537 (-8.4%), from €278,793 to €255,256
mainly Receivables within one year (-€171,631) and Contributions, distributions and other (-€59,593)
- Tangible fixed assets -€7,065
down €7,065 (-54.2%), from €13,044 to €5,979
- Other debts +€59,594
up €59,594 (+219,095%), from €27 to €59,621
- Tax, wage and social debts +€44,553
up €44,553 (+125%), from €35,618 to €80,171
of which Taxes: +€30,170
- Trade debts +€39,408
up €39,408 (+76.5%), from €51,517 to €90,925
- Gross operating margin -€182,836
down €182,836 (-47.1%), from €387,892 to €205,056
- Taxes -€45,053
down €45,053 (-65.2%), from €69,136 to €24,083
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 | €488,471 | €632,026 | +€143,555 | +29.4% |
| Fixed assets | 21/28 | €13,044 | €5,979 | -€7,065 | -54.2% |
| Tangible fixed assets | 22/27 | €13,044 | €5,979 | -€7,065 | -54.2% |
| Furniture and vehicles | 24 | €13,044 | €5,979 | -€7,065 | -54.2% |
| Current assets | 29/58 | €475,426 | €626,047 | +€150,621 | +31.7% |
| Amounts receivable within one year | 40/41 | €194,129 | €365,760 | +€171,631 | +88.4% |
| Trade receivables | 40 | €158,265 | €229,892 | +€71,627 | +45.3% |
| Other amounts receivable | 41 | €35,864 | €135,868 | +€100,004 | +279% |
| Cash at bank and in hand | 54/58 | €278,793 | €255,256 | -€23,537 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,505 | €5,031 | +€2,526 | +101% |
| Total equity and liabilities | 10/49 | €488,471 | €632,026 | +€143,555 | +29.4% |
| Equity | 10/15 | €401,308 | €401,309 | +€1 | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €146,644 | €146,644 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €140,494 | €140,494 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €193,165 | €193,165 | +€0 | 0.0% |
| Amounts payable | 17/49 | €87,162 | €230,717 | +€143,555 | +165% |
| Amounts payable within one year | 42/48 | €87,162 | €230,717 | +€143,555 | +165% |
| Trade debts | 44 | €51,517 | €90,925 | +€39,408 | +76.5% |
| Suppliers | 440/4 | €51,517 | €90,925 | +€39,408 | +76.5% |
| Taxes, remuneration and social security | 45 | €35,618 | €80,171 | +€44,553 | +125% |
| Taxes | 450/3 | €24,279 | €54,449 | +€30,170 | +124% |
| Remuneration and social security | 454/9 | €11,339 | €25,722 | +€14,383 | +127% |
| Other amounts payable | 47/48 | €27 | €59,621 | +€59,594 | +219,095% |
| Remuneration, social security and pensions | 62 | €113,913 | €117,574 | +€3,661 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €7,066 | +€544 | +8.3% |
| Other operating charges | 640/8 | €1,418 | €989 | -€429 | -30.2% |
| Gross operating margin | 9900 | €387,892 | €205,056 | -€182,836 | -47.1% |
| Operating profit (loss) | 9901 | €266,039 | €79,427 | -€186,612 | -70.1% |
| Financial income | 75/76B | €2,572 | €4,622 | +€2,050 | +79.7% |
| Recurring financial income | 75 | €2,572 | €4,622 | +€2,050 | +79.7% |
| Financial charges | 65/66B | €161 | €372 | +€211 | +132% |
| Recurring financial charges | 65 | €161 | €372 | +€211 | +132% |
| Profit (loss) for the period before taxes | 9903 | €268,451 | €83,677 | -€184,774 | -68.8% |
| Income taxes | 67/77 | €69,136 | €24,083 | -€45,053 | -65.2% |
| Profit (loss) for the period | 9904 | €199,315 | €59,594 | -€139,721 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €199,315 | €59,594 | -€139,721 | -70.1% |
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.