FINANCE EN SERVICES: 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.
FINANCE EN SERVICES
Largest movements
- Cash +€36,614
up €36,614 (+124.5%), from €29,415 to €66,029
mainly Net result for the year (+€57,774) and Depreciation (+€19,372)
- Tangible fixed assets -€19,730
down €19,730 (-20.3%), from €97,153 to €77,423
of which Furniture and vehicles: -€19,289
- Receivables within one year +€15,372
up €15,372 (+9.5%), from €161,615 to €176,987
of which Trade receivables: +€21,084
- Reserves +€44,774
up €44,774 (+18.3%), from €244,675 to €289,449
of which Distributable reserves: +€44,774
- Debts after one year -€11,785
down €11,785 (-27.4%), from €43,059 to €31,274
- Depreciation +€9,750
up €9,750 (+101.3%), from €9,622 to €19,372
- Taxes -€9,708
down €9,708 (-37.1%), from €26,189 to €16,481
- Gross operating margin +€9,531
up €9,531 (+10.8%), from €88,415 to €97,946
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 | €328,246 | €360,361 | +€32,116 | +9.8% |
| Fixed assets | 21/28 | €121,998 | €102,268 | -€19,730 | -16.2% |
| Tangible fixed assets | 22/27 | €97,153 | €77,423 | -€19,730 | -20.3% |
| Land and buildings | 22 | €9,891 | €9,808 | -€83 | -0.8% |
| Plant, machinery and equipment | 23 | €358 | €0 | -€358 | -100.0% |
| Furniture and vehicles | 24 | €86,904 | €67,615 | -€19,289 | -22.2% |
| Financial fixed assets | 28 | €24,844 | €24,844 | = | 0.0% |
| Current assets | 29/58 | €206,248 | €258,094 | +€51,846 | +25.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €161,615 | €176,987 | +€15,372 | +9.5% |
| Trade receivables | 40 | €27,588 | €48,672 | +€21,084 | +76.4% |
| Other amounts receivable | 41 | €134,027 | €128,315 | -€5,712 | -4.3% |
| Cash at bank and in hand | 54/58 | €29,415 | €66,029 | +€36,614 | +124.5% |
| Deferred charges and accrued income | 490/1 | €218 | €77 | -€141 | -64.6% |
| Total equity and liabilities | 10/49 | €328,246 | €360,361 | +€32,116 | +9.8% |
| Equity | 10/15 | €263,425 | €308,199 | +€44,774 | +17.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €244,675 | €289,449 | +€44,774 | +18.3% |
| Tax-exempt reserves | 132 | €330 | €330 | = | 0.0% |
| Distributable reserves | 133 | €244,345 | €289,119 | +€44,774 | +18.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €64,820 | €52,162 | -€12,658 | -19.5% |
| Amounts payable after more than one year | 17 | €43,059 | €31,274 | -€11,785 | -27.4% |
| Financial debts | 170/4 | €43,059 | €31,274 | -€11,785 | -27.4% |
| Amounts payable within one year | 42/48 | €21,762 | €20,889 | -€873 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €11,392 | €11,785 | +€394 | +3.5% |
| Financial debts | 43 | €2,197 | €0 | -€2,197 | -100.0% |
| Credit institutions | 430/8 | €2,197 | €0 | -€2,197 | -100.0% |
| Trade debts | 44 | - | €87 | +€87 | |
| Suppliers | 440/4 | - | €87 | +€87 | |
| Taxes, remuneration and social security | 45 | €4,950 | €2,936 | -€2,014 | -40.7% |
| Taxes | 450/3 | €4,950 | €2,936 | -€2,014 | -40.7% |
| Other amounts payable | 47/48 | €3,223 | €6,081 | +€2,858 | +88.7% |
| Non-recurring operating income | 76A | - | €2,715 | +€2,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €19,372 | +€9,750 | +101.3% |
| Other operating charges | 640/8 | €2,387 | €2,329 | -€58 | -2.4% |
| Non-recurring operating charges | 66A | - | €358 | +€358 | |
| Gross operating margin | 9900 | €88,415 | €97,946 | +€9,531 | +10.8% |
| Operating profit (loss) | 9901 | €76,406 | €75,887 | -€519 | -0.7% |
| Financial income | 75/76B | €1,256 | €554 | -€702 | -55.9% |
| Recurring financial income | 75 | €1,256 | €554 | -€702 | -55.9% |
| Financial charges | 65/66B | €1,621 | €2,187 | +€566 | +34.9% |
| Recurring financial charges | 65 | €1,621 | €2,187 | +€566 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €76,041 | €74,255 | -€1,786 | -2.3% |
| Income taxes | 67/77 | €26,189 | €16,481 | -€9,708 | -37.1% |
| Profit (loss) for the period | 9904 | €49,852 | €57,774 | +€7,922 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,852 | €57,774 | +€7,922 | +15.9% |
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 10 October 2026 via checked.be.