ALL-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.
ALL-SERVICES
Largest movements
- Cash +€25,199
up €25,199 (+20.3%), from €123,903 to €149,102
mainly Other debts (+€31,449) and Net result for the year (+€30,908)
- Receivables within one year -€2,050
down €2,050 (-5.2%), from €39,579 to €37,529
of which Other amounts receivable: -€2,785
- Tangible fixed assets -€1,954
down €1,954 (-97.9%), from €1,995 to €41
of which Plant, machinery and equipment: -€1,679
- Profit (loss) carried forward -€36,092
down €36,092 (-96.8%), from €37,281 to €1,189
- Other debts +€31,449
new in 2025: €31,449
- Reserves +€30,000
up €30,000 (+25.0%), from €120,000 to €150,000
- Trade debts -€4,175
down €4,175 (-87.1%), from €4,791 to €616
- Depreciation -€2,625
down €2,625 (-57.3%), from €4,579 to €1,954
- Gross operating margin +€1,459
up €1,459 (+3.3%), from €44,045 to €45,504
- Taxes +€994
up €994 (+9.4%), from €10,576 to €11,570
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 | €168,272 | €189,454 | +€21,182 | +12.6% |
| Fixed assets | 21/28 | €2,895 | €941 | -€1,954 | -67.5% |
| Tangible fixed assets | 22/27 | €1,995 | €41 | -€1,954 | -97.9% |
| Plant, machinery and equipment | 23 | €1,679 | - | -€1,679 | |
| Furniture and vehicles | 24 | €316 | €41 | -€275 | -87.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €165,377 | €188,513 | +€23,136 | +14.0% |
| Amounts receivable within one year | 40/41 | €39,579 | €37,529 | -€2,050 | -5.2% |
| Trade receivables | 40 | €11,812 | €12,547 | +€735 | +6.2% |
| Other amounts receivable | 41 | €27,767 | €24,982 | -€2,785 | -10.0% |
| Cash at bank and in hand | 54/58 | €123,903 | €149,102 | +€25,199 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,895 | €1,882 | -€13 | -0.7% |
| Total equity and liabilities | 10/49 | €168,272 | €189,454 | +€21,182 | +12.6% |
| Equity | 10/15 | €163,481 | €157,389 | -€6,092 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,000 | €150,000 | +€30,000 | +25.0% |
| Distributable reserves | 133 | €120,000 | €150,000 | +€30,000 | +25.0% |
| Profit (loss) carried forward | 14 | €37,281 | €1,189 | -€36,092 | -96.8% |
| Amounts payable | 17/49 | €4,791 | €32,065 | +€27,274 | +569% |
| Amounts payable within one year | 42/48 | €4,791 | €32,065 | +€27,274 | +569% |
| Trade debts | 44 | €4,791 | €616 | -€4,175 | -87.1% |
| Suppliers | 440/4 | €4,791 | €616 | -€4,175 | -87.1% |
| Other amounts payable | 47/48 | - | €31,449 | +€31,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,579 | €1,954 | -€2,625 | -57.3% |
| Other operating charges | 640/8 | €627 | €827 | +€200 | +31.9% |
| Gross operating margin | 9900 | €44,045 | €45,504 | +€1,459 | +3.3% |
| Operating profit (loss) | 9901 | €38,839 | €42,723 | +€3,884 | +10.0% |
| Financial charges | 65/66B | €169 | €245 | +€76 | +45.0% |
| Recurring financial charges | 65 | €169 | €245 | +€76 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €38,670 | €42,478 | +€3,808 | +9.8% |
| Income taxes | 67/77 | €10,576 | €11,570 | +€994 | +9.4% |
| Profit (loss) for the period | 9904 | €28,094 | €30,908 | +€2,814 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,094 | €30,908 | +€2,814 | +10.0% |
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 23 October 2026 via checked.be.