A SERVICES: what changed
Two fiscal 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 -€46,846
down €46,846 (-73.0%), from €64,193 to €17,347
of which Other amounts receivable: -€44,990
- Tangible fixed assets -€3,049
down €3,049 (-15.9%), from €19,187 to €16,138
of which Furniture and vehicles: -€2,995
- Profit (loss) carried forward -€68,905
down €68,905 (-60.4%), from €114,074 to €45,170
- Other debts +€27,515
up €27,515, from €0 to €27,515
- Tax, wage and social debts -€9,845
down €9,845 (-29.9%), from €32,914 to €23,069
of which Remuneration and social security: -€8,726
- Trade debts +€2,183
up €2,183 (+52.4%), from €4,168 to €6,351
- Gross operating margin -€18,699
down €18,699 (-13.5%), from €138,312 to €119,612
- Depreciation -€4,174
down €4,174 (-34.9%), from €11,974 to €7,800
- Taxes -€1,854
down €1,854 (-24.6%), from €7,529 to €5,675
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.
Cash bridge derived
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 | €166,156 | €117,105 | -€49,052 | -29.5% |
| Fixed assets | 21/28 | €25,187 | €22,138 | -€3,049 | -12.1% |
| Tangible fixed assets | 22/27 | €19,187 | €16,138 | -€3,049 | -15.9% |
| Plant, machinery and equipment | 23 | €10,079 | €10,025 | -€54 | -0.5% |
| Furniture and vehicles | 24 | €9,108 | €6,113 | -€2,995 | -32.9% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €140,969 | €94,967 | -€46,002 | -32.6% |
| Amounts receivable within one year | 40/41 | €64,193 | €17,347 | -€46,846 | -73.0% |
| Trade receivables | 40 | €15,244 | €13,388 | -€1,856 | -12.2% |
| Other amounts receivable | 41 | €48,950 | €3,960 | -€44,990 | -91.9% |
| Cash at bank and in hand | 54/58 | €76,776 | €77,619 | +€844 | +1.1% |
| Total equity and liabilities | 10/49 | €166,156 | €117,105 | -€49,052 | -29.5% |
| Equity | 10/15 | €129,074 | €60,170 | -€68,905 | -53.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,074 | €45,170 | -€68,905 | -60.4% |
| Amounts payable | 17/49 | €37,082 | €56,935 | +€19,853 | +53.5% |
| Amounts payable within one year | 42/48 | €37,082 | €56,935 | +€19,853 | +53.5% |
| Trade debts | 44 | €4,168 | €6,351 | +€2,183 | +52.4% |
| Suppliers | 440/4 | €4,168 | €6,351 | +€2,183 | +52.4% |
| Taxes, remuneration and social security | 45 | €32,914 | €23,069 | -€9,845 | -29.9% |
| Taxes | 450/3 | €14,372 | €13,253 | -€1,119 | -7.8% |
| Remuneration and social security | 454/9 | €18,542 | €9,816 | -€8,726 | -47.1% |
| Other amounts payable | 47/48 | €0 | €27,515 | +€27,515 | |
| Remuneration, social security and pensions | 62 | €91,392 | €91,170 | -€223 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,974 | €7,800 | -€4,174 | -34.9% |
| Other operating charges | 640/8 | €2,425 | €1,377 | -€1,048 | -43.2% |
| Gross operating margin | 9900 | €138,312 | €119,612 | -€18,699 | -13.5% |
| Operating profit (loss) | 9901 | €32,521 | €19,266 | -€13,255 | -40.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €74 | €143 | +€69 | +94.4% |
| Recurring financial charges | 65 | €74 | €143 | +€69 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | €32,451 | €19,123 | -€13,328 | -41.1% |
| Income taxes | 67/77 | €7,529 | €5,675 | -€1,854 | -24.6% |
| Profit (loss) for the period | 9904 | €24,922 | €13,448 | -€11,474 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,922 | €13,448 | -€11,474 | -46.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.