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
- Receivables within one year -€14,020
down €14,020 (-31.2%), from €44,869 to €30,849
of which Trade receivables: -€15,000
- Cash +€6,303
up €6,303 (+917%), from €687 to €6,990
mainly Receivables within one year (+€14,020)
- Profit (loss) carried forward -€5,081
down €5,081 (-11.3%), from -€44,887 to -€49,968
- Other debts -€2,519
down €2,519 (-6.5%), from €38,489 to €35,970
- Gross operating margin -€41,998
down €41,998, from €37,743 to -€4,255
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 | €45,556 | €37,839 | -€7,718 | -16.9% |
| Current assets | 29/58 | €45,556 | €37,839 | -€7,718 | -16.9% |
| Amounts receivable within one year | 40/41 | €44,869 | €30,849 | -€14,020 | -31.2% |
| Trade receivables | 40 | €44,869 | €29,869 | -€15,000 | -33.4% |
| Other amounts receivable | 41 | - | €980 | +€980 | |
| Cash at bank and in hand | 54/58 | €687 | €6,990 | +€6,303 | +917% |
| Total equity and liabilities | 10/49 | €45,556 | €37,839 | -€7,718 | -16.9% |
| Equity | 10/15 | -€1,506 | -€6,587 | -€5,081 | -337% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,887 | -€49,968 | -€5,081 | -11.3% |
| Amounts payable | 17/49 | €47,063 | €44,426 | -€2,637 | -5.6% |
| Amounts payable within one year | 42/48 | €47,063 | €44,426 | -€2,637 | -5.6% |
| Trade debts | 44 | €8,574 | €8,456 | -€118 | -1.4% |
| Suppliers | 440/4 | €8,574 | €8,456 | -€118 | -1.4% |
| Other amounts payable | 47/48 | €38,489 | €35,970 | -€2,519 | -6.5% |
| Other operating charges | 640/8 | €675 | €618 | -€57 | -8.5% |
| Gross operating margin | 9900 | €37,743 | -€4,255 | -€41,998 | |
| Operating profit (loss) | 9901 | €37,068 | -€4,873 | -€41,941 | |
| Financial charges | 65/66B | €215 | €208 | -€7 | -3.4% |
| Recurring financial charges | 65 | €215 | €208 | -€7 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €36,853 | -€5,081 | -€41,934 | |
| Profit (loss) for the period | 9904 | €36,853 | -€5,081 | -€41,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,853 | -€5,081 | -€41,934 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.