AERTSSEN 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.
What changed
AERTSSEN SERVICES
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€157,837
2024 · €318,335-€476,172
Equity
€3.8m
2024 · €4.0m-€157,837
Cash
€175,404
2024 · €21+€175,384
Balance sheet total
€12.6m
2024 · €15.3m-€2.7m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-34.8%), from €7.4m to €4.9m
of which Other amounts receivable: -€1.4m
- Stocks and contracts -€826,275
down €826,275 (-12.6%), from €6.5m to €5.7m
- Tangible fixed assets +€416,662
up €416,662 (+31.8%), from €1.3m to €1.7m
- Cash +€175,384
up €175,384 (+850551.3%), from €21 to €175,404
mainly Receivables within one year (+€2.6m) and Stocks and contracts (+€826,275)
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-34.1%), from €5.1m to €3.4m
- Short-term financial debts -€818,439
down €818,439 (-16.5%), from €5.0m to €4.2m
- Other debts -€238,305
no longer reported in 2025 (was €238,305)
- Reserves -€157,837
down €157,837 (-5.3%), from €3.0m to €2.8m
of which Distributable reserves: -€154,621
Income statement
- Turnover -€2.2m
down €2.2m (-5.6%), from €40.2m to €37.9m
- Goods and materials -€1.5m
down €1.5m (-5.4%), from €27.5m to €26.0m
of which Purchases: -€1.7m
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.
Result 2024
€318,335
Turnover
-€2.2m
Other operating income
+€59,651
Goods and materials
+€1.5m
Services and other goods
+€166,400
Staff costs
-€60,111
Depreciation
-€120,024
Write-downs
+€77,133
Other operating charges
+€1,832
Other operating items
-€48,247
Financial income
-€20,656
Financial charges
+€73,853
Taxes
+€130,301
Deferred taxes and other
+€9,787
Result 2025
-€157,837
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.
From operations
+€1.7m
Investment
-€812,457
Financing
-€679,259
Cash 2024
€21
From operations (derived)
+€1.7m
Net result for the year
-€157,837
Depreciation
+€395,795
Stocks and contracts
+€826,275
Receivables within one year
+€2.6m
Deferred charges and accrued income
-€109,654
Provisions
-€1,072
Trade debts
-€1.7m
Tax, wage and social debts
+€106,731
Other debts
-€238,305
Investment (derived)
-€812,457
Investment in fixed assets (net)
-€812,457
Financing
-€679,259
Debts after one year
+€98,063
Current portion of long-term debt
+€41,117
Short-term financial debts
-€818,439
Cash 2025
€175,404
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,330,907 | €12,612,060 | -€2.7m | -17.7% |
| Fixed assets | 21/28 | €1,312,984 | €1,729,646 | +€416,662 | +31.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,311,909 | €1,728,571 | +€416,662 | +31.8% |
| Land and buildings | 22 | €254,529 | €254,529 | = | 0.0% |
| Plant, machinery and equipment | 23 | €532,669 | €662,284 | +€129,615 | +24.3% |
| Furniture and vehicles | 24 | €439,122 | €561,487 | +€122,365 | +27.9% |
| Leasing and similar rights | 25 | €85,589 | €250,272 | +€164,683 | +192.4% |
| Financial fixed assets | 28 | €1,075 | €1,075 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,075 | €1,075 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,075 | €1,075 | = | 0.0% |
| Current assets | 29/58 | €14,017,923 | €10,882,413 | -€3.1m | -22.4% |
| Stocks and contracts in progress | 3 | €6,544,884 | €5,718,609 | -€826,275 | -12.6% |
| Stocks | 30/36 | €6,544,884 | €5,718,609 | -€826,275 | -12.6% |
| Raw materials and consumables | 30/31 | €1,375,670 | €1,253,560 | -€122,109 | -8.9% |
| Goods purchased for resale | 34 | €5,169,214 | €4,465,049 | -€704,165 | -13.6% |
| Amounts receivable within one year | 40/41 | €7,446,198 | €4,851,925 | -€2.6m | -34.8% |
| Trade receivables | 40 | €4,713,245 | €3,533,356 | -€1.2m | -25.0% |
| Other amounts receivable | 41 | €2,732,953 | €1,318,569 | -€1.4m | -51.8% |
| Cash at bank and in hand | 54/58 | €21 | €175,404 | +€175,384 | +850551.3% |
| Deferred charges and accrued income | 490/1 | €26,821 | €136,475 | +€109,654 | +408.8% |
| Total equity and liabilities | 10/49 | €15,330,907 | €12,612,060 | -€2.7m | -17.7% |
| Equity | 10/15 | €3,989,163 | €3,831,326 | -€157,837 | -4.0% |
| Contributions | 10/11 | €997,083 | €997,083 | = | 0.0% |
| Capital | 10 | €997,083 | €997,083 | = | 0.0% |
| Issued capital | 100 | €997,083 | €997,083 | = | 0.0% |
| Reserves | 13 | €2,992,080 | €2,834,243 | -€157,837 | -5.3% |
| Non-distributable reserves | 130/1 | €104,532 | €104,532 | = | 0.0% |
| Legal reserve | 130 | €99,708 | €99,708 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,823 | €4,823 | = | 0.0% |
| Tax-exempt reserves | 132 | €103,484 | €100,268 | -€3,216 | -3.1% |
| Distributable reserves | 133 | €2,784,064 | €2,629,443 | -€154,621 | -5.6% |
| Provisions and deferred taxes | 16 | €8,970 | €7,898 | -€1,072 | -12.0% |
| Deferred taxes | 168 | €8,970 | €7,898 | -€1,072 | -12.0% |
| Amounts payable | 17/49 | €11,332,774 | €8,772,836 | -€2.6m | -22.6% |
| Amounts payable after more than one year | 17 | €30,833 | €128,895 | +€98,063 | +318.0% |
| Financial debts | 170/4 | €30,833 | €128,895 | +€98,063 | +318.0% |
| Leasing and similar obligations | 172 | €30,833 | €128,895 | +€98,063 | +318.0% |
| Amounts payable within one year | 42/48 | €11,301,942 | €8,643,940 | -€2.7m | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €30,369 | €71,487 | +€41,117 | +135.4% |
| Financial debts | 43 | €4,970,400 | €4,151,961 | -€818,439 | -16.5% |
| Other loans | 439 | €4,970,400 | €4,151,961 | -€818,439 | -16.5% |
| Trade debts | 44 | €5,129,663 | €3,380,558 | -€1.7m | -34.1% |
| Suppliers | 440/4 | €5,129,663 | €3,380,558 | -€1.7m | -34.1% |
| Taxes, remuneration and social security | 45 | €933,204 | €1,039,934 | +€106,731 | +11.4% |
| Taxes | 450/3 | €26,277 | €68,056 | +€41,780 | +159.0% |
| Remuneration and social security | 454/9 | €906,927 | €971,878 | +€64,951 | +7.2% |
| Other amounts payable | 47/48 | €238,305 | - | -€238,305 | |
| Operating income | 70/76A | €40,391,797 | €38,175,858 | -€2.2m | -5.5% |
| Turnover | 70 | €40,163,827 | €37,922,149 | -€2.2m | -5.6% |
| Other operating income | 74 | €179,259 | €238,910 | +€59,651 | +33.3% |
| Non-recurring operating income | 76A | €48,711 | €14,800 | -€33,911 | -69.6% |
| Operating charges | 60/66A | €39,651,597 | €38,105,115 | -€1.5m | -3.9% |
| Goods for resale, raw materials and consumables | 60 | €27,506,966 | €26,011,377 | -€1.5m | -5.4% |
| Purchases | 600/8 | €26,913,947 | €25,172,503 | -€1.7m | -6.5% |
| Change in stocks: decrease (increase) | 609 | €593,018 | €838,874 | +€245,856 | +41.5% |
| Services and other goods | 61 | €5,431,479 | €5,265,079 | -€166,400 | -3.1% |
| Remuneration, social security and pensions | 62 | €6,340,699 | €6,400,811 | +€60,111 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,771 | €395,795 | +€120,024 | +43.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €64,533 | -€12,600 | -€77,133 | |
| Other operating charges | 640/8 | €32,148 | €30,316 | -€1,832 | -5.7% |
| Non-recurring operating charges | 66A | - | €14,337 | +€14,337 | |
| Operating profit (loss) | 9901 | €740,200 | €70,743 | -€669,457 | -90.4% |
| Financial income | 75/76B | €44,933 | €24,277 | -€20,656 | -46.0% |
| Recurring financial income | 75 | €44,933 | €24,277 | -€20,656 | -46.0% |
| Other financial income | 752/9 | €44,933 | €24,277 | -€20,656 | -46.0% |
| Financial charges | 65/66B | €326,818 | €252,965 | -€73,853 | -22.6% |
| Recurring financial charges | 65 | €326,818 | €252,965 | -€73,853 | -22.6% |
| Debt charges | 650 | €283,499 | €210,553 | -€72,946 | -25.7% |
| Other financial charges | 652/9 | €43,319 | €42,412 | -€907 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €458,315 | -€157,945 | -€616,260 | |
| Transfer from deferred taxes | 780 | €161 | €1,072 | +€911 | +565.5% |
| Transfer to deferred taxes | 680 | €8,876 | - | -€8,876 | |
| Income taxes | 67/77 | €131,265 | €965 | -€130,301 | -99.3% |
| Taxes | 670/3 | €137,429 | €965 | -€136,465 | -99.3% |
| Tax adjustments and reversals of tax provisions | 77 | €6,164 | - | -€6,164 | |
| Profit (loss) for the period | 9904 | €318,335 | -€157,837 | -€476,172 | |
| Transfer from tax-exempt reserves | 789 | €483 | €3,216 | +€2,733 | +565.5% |
| Transfer to tax-exempt reserves | 689 | €26,629 | - | -€26,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €292,189 | -€154,621 | -€446,810 |
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 11 October 2026 via checked.be.