ASPECT SERVICE: what changed
ASPECT SERVICE
Largest movements
- Tangible fixed assets +€11,275
up €11,275 (+202%), from €5,588 to €16,863
of which Furniture and vehicles: +€11,864
- Cash -€10,709
down €10,709 (-12.7%), from €84,391 to €73,682
mainly Net result for the year (-€21,347) and Investment in fixed assets (net) (-€15,494)
- Receivables within one year -€5,215
down €5,215 (-31.1%), from €16,767 to €11,552
of which Other amounts receivable: -€4,965
- Deferred charges and accrued income -€2,857
down €2,857 (-24.6%), from €11,613 to €8,757
- Profit (loss) carried forward -€13,921
new in 2025: -€13,921
- Trade debts +€9,713
up €9,713 (+324%), from €2,996 to €12,709
- Reserves -€7,425
no longer reported in 2025 (was €7,425)
- Tax, wage and social debts +€4,128
up €4,128 (+4.7%), from €87,938 to €92,067
of which Remuneration and social security: +€11,058
- Staff costs +€95,001
up €95,001 (+13.4%), from €708,957 to €803,958
- Gross operating margin +€78,974
up €78,974 (+11.1%), from €711,657 to €790,630
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,359 | €110,854 | -€7,505 | -6.3% |
| Fixed assets | 21/28 | €5,588 | €16,863 | +€11,275 | +202% |
| Tangible fixed assets | 22/27 | €5,588 | €16,863 | +€11,275 | +202% |
| Land and buildings | 22 | €2,932 | €2,343 | -€589 | -20.1% |
| Furniture and vehicles | 24 | €2,656 | €14,520 | +€11,864 | +447% |
| Current assets | 29/58 | €112,771 | €93,991 | -€18,781 | -16.7% |
| Amounts receivable within one year | 40/41 | €16,767 | €11,552 | -€5,215 | -31.1% |
| Trade receivables | 40 | €250 | - | -€250 | |
| Other amounts receivable | 41 | €16,517 | €11,552 | -€4,965 | -30.1% |
| Cash at bank and in hand | 54/58 | €84,391 | €73,682 | -€10,709 | -12.7% |
| Deferred charges and accrued income | 490/1 | €11,613 | €8,757 | -€2,857 | -24.6% |
| Total equity and liabilities | 10/49 | €118,359 | €110,854 | -€7,505 | -6.3% |
| Equity | 10/15 | €27,425 | €6,079 | -€21,347 | -77.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,425 | - | -€7,425 | |
| Distributable reserves | 133 | €7,425 | - | -€7,425 | |
| Profit (loss) carried forward | 14 | - | -€13,921 | -€13,921 | |
| Amounts payable | 17/49 | €90,934 | €104,776 | +€13,842 | +15.2% |
| Amounts payable within one year | 42/48 | €90,934 | €104,776 | +€13,842 | +15.2% |
| Trade debts | 44 | €2,996 | €12,709 | +€9,713 | +324% |
| Suppliers | 440/4 | €2,996 | €12,709 | +€9,713 | +324% |
| Taxes, remuneration and social security | 45 | €87,938 | €92,067 | +€4,128 | +4.7% |
| Taxes | 450/3 | €8,553 | €1,624 | -€6,929 | -81.0% |
| Remuneration and social security | 454/9 | €79,385 | €90,443 | +€11,058 | +13.9% |
| Remuneration, social security and pensions | 62 | €708,957 | €803,958 | +€95,001 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,130 | €4,219 | +€89 | +2.2% |
| Other operating charges | 640/8 | €61 | €955 | +€893 | +1,453% |
| Gross operating margin | 9900 | €711,657 | €790,630 | +€78,974 | +11.1% |
| Operating profit (loss) | 9901 | -€1,491 | -€18,501 | -€17,009 | -1,140% |
| Financial income | 75/76B | €160 | €829 | +€669 | +419% |
| Recurring financial income | 75 | €160 | €829 | +€669 | +419% |
| Financial charges | 65/66B | €2,323 | €2,767 | +€444 | +19.1% |
| Recurring financial charges | 65 | €2,323 | €2,767 | +€444 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,654 | -€20,439 | -€16,785 | -459% |
| Income taxes | 67/77 | €3,716 | €908 | -€2,809 | -75.6% |
| Profit (loss) for the period | 9904 | -€7,371 | -€21,347 | -€13,976 | -190% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,371 | -€21,347 | -€13,976 | -190% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.