FH SERVICE: 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.
FH SERVICE
Largest movements
- Cash -€20,628
down €20,628 (-74.0%), from €27,884 to €7,256
mainly Investment in fixed assets (net) (-€15,094) and Net result for the year (-€5,785)
- Tangible fixed assets +€13,239
up €13,239 (+2479.2%), from €534 to €13,773
- Receivables within one year +€2,322
up €2,322 (+24.5%), from €9,463 to €11,785
of which Trade receivables: +€1,800
- Deferred charges and accrued income -€829
down €829 (-59.9%), from €1,384 to €555
- Profit (loss) carried forward -€5,785
down €5,785 (-31.5%), from €18,344 to €12,559
- Other debts -€2,687
down €2,687 (-82.0%), from €3,278 to €591
- Accrued charges and deferred income +€1,200
new in 2025: €1,200
- Trade debts +€1,136
up €1,136 (+163.9%), from €693 to €1,829
- Gross operating margin -€12,442
down €12,442, from €10,100 to -€2,342
- Taxes -€3,222
down €3,222, from €3,134 to -€88
- Depreciation +€997
up €997 (+116.2%), from €858 to €1,855
- Financial income -€333
down €333 (-95.7%), from €348 to €15
- Financial charges -€286
down €286 (-25.1%), from €1,138 to €852
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 | €39,295 | €33,399 | -€5,896 | -15.0% |
| Fixed assets | 21/28 | €564 | €13,803 | +€13,239 | +2347.3% |
| Tangible fixed assets | 22/27 | €534 | €13,773 | +€13,239 | +2479.2% |
| Furniture and vehicles | 24 | €534 | €13,773 | +€13,239 | +2479.2% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €38,731 | €19,596 | -€19,135 | -49.4% |
| Amounts receivable within one year | 40/41 | €9,463 | €11,785 | +€2,322 | +24.5% |
| Trade receivables | 40 | - | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | €9,463 | €9,985 | +€522 | +5.5% |
| Cash at bank and in hand | 54/58 | €27,884 | €7,256 | -€20,628 | -74.0% |
| Deferred charges and accrued income | 490/1 | €1,384 | €555 | -€829 | -59.9% |
| Total equity and liabilities | 10/49 | €39,295 | €33,399 | -€5,896 | -15.0% |
| Equity | 10/15 | €28,344 | €22,559 | -€5,785 | -20.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,344 | €12,559 | -€5,785 | -31.5% |
| Amounts payable | 17/49 | €10,951 | €10,840 | -€111 | -1.0% |
| Amounts payable within one year | 42/48 | €10,951 | €9,640 | -€1,311 | -12.0% |
| Trade debts | 44 | €693 | €1,829 | +€1,136 | +163.9% |
| Suppliers | 440/4 | €693 | €1,829 | +€1,136 | +163.9% |
| Taxes, remuneration and social security | 45 | €6,980 | €7,220 | +€240 | +3.4% |
| Taxes | 450/3 | €6,980 | €42 | -€6,938 | -99.4% |
| Remuneration and social security | 454/9 | - | €7,178 | +€7,178 | |
| Other amounts payable | 47/48 | €3,278 | €591 | -€2,687 | -82.0% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €1,855 | +€997 | +116.2% |
| Other operating charges | 640/8 | €494 | €506 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | €170 | €333 | +€163 | +95.9% |
| Gross operating margin | 9900 | €10,100 | -€2,342 | -€12,442 | |
| Operating profit (loss) | 9901 | €8,578 | -€5,036 | -€13,614 | |
| Financial income | 75/76B | €348 | €15 | -€333 | -95.7% |
| Recurring financial income | 75 | €348 | €15 | -€333 | -95.7% |
| Financial charges | 65/66B | €1,138 | €852 | -€286 | -25.1% |
| Recurring financial charges | 65 | €1,138 | €852 | -€286 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €7,788 | -€5,873 | -€13,661 | |
| Income taxes | 67/77 | €3,134 | -€88 | -€3,222 | |
| Profit (loss) for the period | 9904 | €4,654 | -€5,785 | -€10,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,654 | -€5,785 | -€10,439 |
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 12 October 2026 via checked.be.