Anick Servais: 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.
Anick Servais
Largest movements
- Receivables within one year -€13,413
down €13,413 (-96.0%), from €13,979 to €565
of which Trade receivables: -€13,489
- Tangible fixed assets -€1,680
down €1,680 (-64.2%), from €2,617 to €938
- Cash +€1,117
up €1,117 (+14.7%), from €7,600 to €8,716
mainly Receivables within one year (+€13,413) and Depreciation (+€1,680)
- Deferred charges and accrued income -€1,073
down €1,073 (-22.3%), from €4,815 to €3,742
- Profit (loss) carried forward -€9,504
down €9,504 (-60.8%), from -€15,637 to -€25,141
- Other debts -€3,524
down €3,524 (-10.8%), from €32,765 to €29,241
- Tax, wage and social debts -€1,892
down €1,892 (-47.5%), from €3,984 to €2,092
- Accrued charges and deferred income -€733
down €733 (-25.0%), from €2,929 to €2,195
- Trade debts +€604
up €604 (+505%), from €120 to €724
- Gross operating margin -€27,750
down €27,750, from €23,647 to -€4,103
- Other operating charges -€2,499
down €2,499 (-72.1%), from €3,466 to €967
- Depreciation -€2,000
down €2,000 (-54.4%), from €3,680 to €1,680
- Financial charges -€589
down €589 (-18.4%), from €3,208 to €2,619
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 | €29,161 | €14,112 | -€15,049 | -51.6% |
| Fixed assets | 21/28 | €2,767 | €1,088 | -€1,680 | -60.7% |
| Tangible fixed assets | 22/27 | €2,617 | €938 | -€1,680 | -64.2% |
| Furniture and vehicles | 24 | €2,617 | €938 | -€1,680 | -64.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €26,394 | €13,024 | -€13,370 | -50.7% |
| Amounts receivable within one year | 40/41 | €13,979 | €565 | -€13,413 | -96.0% |
| Trade receivables | 40 | €13,922 | €433 | -€13,489 | -96.9% |
| Other amounts receivable | 41 | €57 | €133 | +€76 | +135% |
| Cash at bank and in hand | 54/58 | €7,600 | €8,716 | +€1,117 | +14.7% |
| Deferred charges and accrued income | 490/1 | €4,815 | €3,742 | -€1,073 | -22.3% |
| Total equity and liabilities | 10/49 | €29,161 | €14,112 | -€15,049 | -51.6% |
| Equity | 10/15 | -€10,637 | -€20,141 | -€9,504 | -89.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,637 | -€25,141 | -€9,504 | -60.8% |
| Amounts payable | 17/49 | €39,798 | €34,252 | -€5,546 | -13.9% |
| Amounts payable within one year | 42/48 | €36,869 | €32,057 | -€4,812 | -13.1% |
| Trade debts | 44 | €120 | €724 | +€604 | +505% |
| Suppliers | 440/4 | €120 | €724 | +€604 | +505% |
| Taxes, remuneration and social security | 45 | €3,984 | €2,092 | -€1,892 | -47.5% |
| Taxes | 450/3 | €3,984 | €2,092 | -€1,892 | -47.5% |
| Other amounts payable | 47/48 | €32,765 | €29,241 | -€3,524 | -10.8% |
| Accrued charges and deferred income | 492/3 | €2,929 | €2,195 | -€733 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,680 | €1,680 | -€2,000 | -54.4% |
| Other operating charges | 640/8 | €3,466 | €967 | -€2,499 | -72.1% |
| Gross operating margin | 9900 | €23,647 | -€4,103 | -€27,750 | |
| Operating profit (loss) | 9901 | €16,502 | -€6,750 | -€23,252 | |
| Financial income | 75/76B | €11 | €21 | +€10 | +91.9% |
| Recurring financial income | 75 | €11 | €21 | +€10 | +91.9% |
| Financial charges | 65/66B | €3,208 | €2,619 | -€589 | -18.4% |
| Recurring financial charges | 65 | €3,208 | €2,619 | -€589 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €13,305 | -€9,348 | -€22,653 | |
| Income taxes | 67/77 | €137 | €156 | +€19 | +14.1% |
| Profit (loss) for the period | 9904 | €13,168 | -€9,504 | -€22,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,168 | -€9,504 | -€22,672 |
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 21 October 2026 via checked.be.