CServ: what changed
Two fiscal 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.
CServ
Largest movements
- Stocks and contracts +€8,000
new in 2025: €8,000
- Deferred charges and accrued income -€704
down €704 (-23.2%), from €3,034 to €2,330
- Formation expenses -€495
down €495 (-35.4%), from €1,396 to €901
- Receivables within one year +€488
up €488 (+33.7%), from €1,448 to €1,937
- Cash +€408
up €408 (+9.6%), from €4,242 to €4,650
mainly Other debts (+€10,941) and Tax, wage and social debts (+€4,169)
- Other debts +€10,941
up €10,941 (+188.5%), from €5,804 to €16,745
- Profit (loss) carried forward -€7,441
down €7,441 (-82.4%), from -€9,029 to -€16,470
- Tax, wage and social debts +€4,169
up €4,169 (+40.3%), from €10,336 to €14,506
of which Taxes: +€2,182
- Gross operating margin +€10,901
up €10,901 (+39.2%), from €27,798 to €38,698
- Staff costs +€7,422
up €7,422 (+19.7%), from €37,711 to €45,133
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,120 | €17,817 | +€7,697 | +76.1% |
| Formation expenses | 20 | €1,396 | €901 | -€495 | -35.4% |
| Current assets | 29/58 | €8,724 | €16,916 | +€8,192 | +93.9% |
| Stocks and contracts in progress | 3 | - | €8,000 | +€8,000 | |
| Stocks | 30/36 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €1,448 | €1,937 | +€488 | +33.7% |
| Trade receivables | 40 | €1,448 | €1,937 | +€488 | +33.7% |
| Cash at bank and in hand | 54/58 | €4,242 | €4,650 | +€408 | +9.6% |
| Deferred charges and accrued income | 490/1 | €3,034 | €2,330 | -€704 | -23.2% |
| Total equity and liabilities | 10/49 | €10,120 | €17,817 | +€7,697 | +76.1% |
| Equity | 10/15 | -€6,029 | -€13,470 | -€7,441 | -123.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,029 | -€16,470 | -€7,441 | -82.4% |
| Amounts payable | 17/49 | €16,149 | €31,288 | +€15,138 | +93.7% |
| Amounts payable within one year | 42/48 | €16,149 | €31,288 | +€15,138 | +93.7% |
| Trade debts | 44 | €10 | €37 | +€27 | +286.2% |
| Suppliers | 440/4 | €10 | €37 | +€27 | +286.2% |
| Taxes, remuneration and social security | 45 | €10,336 | €14,506 | +€4,169 | +40.3% |
| Taxes | 450/3 | €339 | €2,521 | +€2,182 | +642.8% |
| Remuneration and social security | 454/9 | €9,997 | €11,985 | +€1,988 | +19.9% |
| Other amounts payable | 47/48 | €5,804 | €16,745 | +€10,941 | +188.5% |
| Remuneration, social security and pensions | 62 | €37,711 | €45,133 | +€7,422 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €495 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €27,798 | €38,698 | +€10,901 | +39.2% |
| Operating profit (loss) | 9901 | -€10,795 | -€7,329 | +€3,466 | +32.1% |
| Financial income | 75/76B | €37 | €37 | -€1 | -1.7% |
| Recurring financial income | 75 | €37 | €37 | -€1 | -1.7% |
| Financial charges | 65/66B | €115 | €149 | +€33 | +28.9% |
| Recurring financial charges | 65 | €115 | €149 | +€33 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,873 | -€7,441 | +€3,432 | +31.6% |
| Profit (loss) for the period | 9904 | -€10,873 | -€7,441 | +€3,432 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,873 | -€7,441 | +€3,432 | +31.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.