ALL. SERVICE: 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.
ALL. SERVICE
Largest movements
- Tangible fixed assets -€13,494
down €13,494 (-58.0%), from €23,281 to €9,787
of which Furniture and vehicles: -€13,382
- Cash +€2,858
up €2,858 (+9.0%), from €31,799 to €34,658
mainly Investment in fixed assets (net) (+€13,190) and Receivables within one year (+€2,849)
- Receivables within one year -€2,849
down €2,849 (-62.0%), from €4,599 to €1,750
of which Other amounts receivable: -€2,174
- Reserves -€13,022
down €13,022 (-33.3%), from €39,126 to €26,104
of which Distributable reserves: -€13,022
- Tax, wage and social debts -€670
down €670 (-41.8%), from €1,602 to €932
- Depreciation -€6,647
down €6,647 (-95.6%), from €6,952 to €304
- Gross operating margin -€2,621
down €2,621 (-22.8%), from €11,491 to €8,869
- Taxes -€1,736
down €1,736 (-82.5%), from €2,104 to €368
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 | €60,317 | €46,562 | -€13,756 | -22.8% |
| Fixed assets | 21/28 | €23,281 | €9,787 | -€13,494 | -58.0% |
| Tangible fixed assets | 22/27 | €23,281 | €9,787 | -€13,494 | -58.0% |
| Land and buildings | 22 | €8,907 | €8,851 | -€57 | -0.6% |
| Plant, machinery and equipment | 23 | €55 | - | -€55 | |
| Furniture and vehicles | 24 | €14,318 | €936 | -€13,382 | -93.5% |
| Current assets | 29/58 | €37,036 | €36,775 | -€262 | -0.7% |
| Amounts receivable within one year | 40/41 | €4,599 | €1,750 | -€2,849 | -62.0% |
| Trade receivables | 40 | €675 | - | -€675 | |
| Other amounts receivable | 41 | €3,924 | €1,750 | -€2,174 | -55.4% |
| Cash at bank and in hand | 54/58 | €31,799 | €34,658 | +€2,858 | +9.0% |
| Deferred charges and accrued income | 490/1 | €639 | €367 | -€271 | -42.5% |
| Total equity and liabilities | 10/49 | €60,317 | €46,562 | -€13,756 | -22.8% |
| Equity | 10/15 | €57,718 | €44,696 | -€13,022 | -22.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,126 | €26,104 | -€13,022 | -33.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €37,267 | €24,245 | -€13,022 | -34.9% |
| Amounts payable | 17/49 | €2,599 | €1,866 | -€734 | -28.2% |
| Amounts payable within one year | 42/48 | €2,599 | €1,866 | -€734 | -28.2% |
| Trade debts | 44 | €998 | €868 | -€130 | -13.0% |
| Suppliers | 440/4 | €998 | €868 | -€130 | -13.0% |
| Taxes, remuneration and social security | 45 | €1,602 | €932 | -€670 | -41.8% |
| Taxes | 450/3 | €1,602 | €932 | -€670 | -41.8% |
| Other amounts payable | 47/48 | - | €66 | +€66 | |
| Non-recurring operating income | 76A | €2,145 | €6,645 | +€4,500 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,952 | €304 | -€6,647 | -95.6% |
| Other operating charges | 640/8 | €2,237 | €2,328 | +€91 | +4.1% |
| Non-recurring operating charges | 66A | - | €13,671 | +€13,671 | |
| Gross operating margin | 9900 | €11,491 | €8,869 | -€2,621 | -22.8% |
| Operating profit (loss) | 9901 | €2,302 | -€7,434 | -€9,736 | |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €65 | €67 | +€1 | +2.1% |
| Recurring financial charges | 65 | €65 | €67 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,256 | -€7,501 | -€9,757 | |
| Income taxes | 67/77 | €2,104 | €368 | -€1,736 | -82.5% |
| Profit (loss) for the period | 9904 | €152 | -€7,869 | -€8,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €152 | -€7,869 | -€8,021 |
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 18 October 2026 via checked.be.