A. 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.
A. SERVICES
Largest movements
- Deferred charges and accrued income +€5,543
new in 2025: €5,543
- Cash -€3,885
down €3,885 (-83.5%), from €4,651 to €766
mainly Deferred charges and accrued income (-€5,543) and Other debts (-€1,964)
- Receivables within one year -€2,736
down €2,736 (-13.6%), from €20,108 to €17,372
of which Trade receivables: -€1,796
- Other debts -€1,964
down €1,964 (-9.5%), from €20,733 to €18,769
- Profit (loss) carried forward +€659
up €659 (+1.0%), from -€63,817 to -€63,159
- Gross operating margin -€94
down €94 (-7.5%), from €1,258 to €1,164
- Financial charges -€15
down €15 (-11.5%), from €134 to €118
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 | €31,574 | €30,497 | -€1,077 | -3.4% |
| Current assets | 29/58 | €31,574 | €30,497 | -€1,077 | -3.4% |
| Stocks and contracts in progress | 3 | €6,815 | €6,815 | = | 0.0% |
| Stocks | 30/36 | €6,815 | €6,815 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,108 | €17,372 | -€2,736 | -13.6% |
| Trade receivables | 40 | €19,163 | €17,366 | -€1,796 | -9.4% |
| Other amounts receivable | 41 | €945 | €6 | -€939 | -99.4% |
| Cash at bank and in hand | 54/58 | €4,651 | €766 | -€3,885 | -83.5% |
| Deferred charges and accrued income | 490/1 | - | €5,543 | +€5,543 | |
| Total equity and liabilities | 10/49 | €31,574 | €30,497 | -€1,077 | -3.4% |
| Equity | 10/15 | €4,933 | €5,591 | +€659 | +13.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,817 | -€63,159 | +€659 | +1.0% |
| Amounts payable | 17/49 | €26,641 | €24,906 | -€1,735 | -6.5% |
| Amounts payable within one year | 42/48 | €26,278 | €24,543 | -€1,735 | -6.6% |
| Trade debts | 44 | €5,545 | €5,773 | +€228 | +4.1% |
| Suppliers | 440/4 | €5,545 | €5,773 | +€228 | +4.1% |
| Other amounts payable | 47/48 | €20,733 | €18,769 | -€1,964 | -9.5% |
| Accrued charges and deferred income | 492/3 | €363 | €363 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €1,258 | €1,164 | -€94 | -7.5% |
| Operating profit (loss) | 9901 | €874 | €776 | -€97 | -11.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,200% |
| Financial charges | 65/66B | €134 | €118 | -€15 | -11.5% |
| Recurring financial charges | 65 | €134 | €118 | -€15 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €740 | €659 | -€81 | -11.0% |
| Profit (loss) for the period | 9904 | €740 | €659 | -€81 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €740 | €659 | -€81 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.