De Siervisvriend: 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.
De Siervisvriend
Largest movements
- Cash +€9,433
up €9,433 (+97.7%), from €9,657 to €19,090
mainly Net result for the year (+€4,885) and Trade debts (+€1,763)
- Tangible fixed assets -€1,489
down €1,489 (-39.5%), from €3,769 to €2,280
of which Land and buildings: -€974
- Profit (loss) carried forward +€4,885
up €4,885 (+212%), from €2,305 to €7,190
- Trade debts +€1,763
up €1,763 (+129%), from €1,364 to €3,127
- Advances received +€1,529
new in 2025: €1,529
- Other debts -€750
down €750 (-4.9%), from €15,255 to €14,505
- Gross operating margin +€1,863
up €1,863 (+32.2%), from €5,789 to €7,652
- Depreciation -€1,541
down €1,541 (-50.9%), from €3,030 to €1,489
- Financial charges -€478
down €478 (-92.4%), from €517 to €39
- Financial income -€182
down €182 (-57.9%), from €315 to €133
- Taxes +€114
new in 2025: €114
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 | €41,046 | €48,699 | +€7,653 | +18.6% |
| Fixed assets | 21/28 | €3,769 | €2,280 | -€1,489 | -39.5% |
| Tangible fixed assets | 22/27 | €3,769 | €2,280 | -€1,489 | -39.5% |
| Land and buildings | 22 | €3,254 | €2,280 | -€974 | -29.9% |
| Plant, machinery and equipment | 23 | €515 | €0 | -€515 | -100% |
| Current assets | 29/58 | €37,278 | €46,419 | +€9,141 | +24.5% |
| Stocks and contracts in progress | 3 | €27,161 | €27,329 | +€168 | +0.6% |
| Stocks | 30/36 | €27,161 | €27,329 | +€168 | +0.6% |
| Amounts receivable within one year | 40/41 | €460 | €0 | -€460 | -100% |
| Other amounts receivable | 41 | €460 | €0 | -€460 | -100% |
| Cash at bank and in hand | 54/58 | €9,657 | €19,090 | +€9,433 | +97.7% |
| Total equity and liabilities | 10/49 | €41,046 | €48,699 | +€7,653 | +18.6% |
| Equity | 10/15 | €22,765 | €27,650 | +€4,885 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,305 | €7,190 | +€4,885 | +212% |
| Amounts payable | 17/49 | €18,281 | €21,049 | +€2,768 | +15.1% |
| Amounts payable within one year | 42/48 | €18,281 | €21,049 | +€2,768 | +15.1% |
| Trade debts | 44 | €1,364 | €3,127 | +€1,763 | +129% |
| Suppliers | 440/4 | €1,364 | €3,127 | +€1,763 | +129% |
| Advances received on contracts in progress | 46 | - | €1,529 | +€1,529 | |
| Taxes, remuneration and social security | 45 | €1,662 | €1,889 | +€226 | +13.6% |
| Taxes | 450/3 | €1,662 | €1,889 | +€226 | +13.6% |
| Other amounts payable | 47/48 | €15,255 | €14,505 | -€750 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €1,489 | -€1,541 | -50.9% |
| Other operating charges | 640/8 | €1,238 | €1,258 | +€20 | +1.6% |
| Gross operating margin | 9900 | €5,789 | €7,652 | +€1,863 | +32.2% |
| Operating profit (loss) | 9901 | €1,520 | €4,905 | +€3,385 | +223% |
| Financial income | 75/76B | €315 | €133 | -€182 | -57.9% |
| Recurring financial income | 75 | €315 | €133 | -€182 | -57.9% |
| Financial charges | 65/66B | €517 | €39 | -€478 | -92.4% |
| Recurring financial charges | 65 | €517 | €39 | -€478 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €1,319 | €4,999 | +€3,680 | +279% |
| Income taxes | 67/77 | - | €114 | +€114 | |
| Profit (loss) for the period | 9904 | €1,319 | €4,885 | +€3,566 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €1,319 | €4,885 | +€3,566 | +270% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.