Fines 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.
Fines Services
Largest movements
- Cash +€75,917
up €75,917 (+211.1%), from €35,960 to €111,877
mainly Net result for the year (+€37,524) and Receivables within one year (+€31,535)
- Receivables within one year -€31,535
down €31,535 (-19.9%), from €158,382 to €126,848
of which Trade receivables: -€15,985
- Tangible fixed assets -€11,458
down €11,458 (-24.4%), from €47,011 to €35,553
of which Furniture and vehicles: -€10,192
- Reserves +€37,524
up €37,524 (+21.3%), from €175,861 to €213,385
- Trade debts -€9,394
down €9,394 (-75.6%), from €12,427 to €3,033
- Accrued charges and deferred income +€4,800
new in 2025: €4,800
- Other debts +€3,429
up €3,429 (+67.5%), from €5,080 to €8,509
- Tax, wage and social debts -€3,351
down €3,351 (-7.0%), from €47,885 to €44,534
of which Taxes: -€3,351
- Gross operating margin -€32,187
down €32,187 (-33.7%), from €95,378 to €63,191
- Taxes -€6,180
down €6,180 (-34.2%), from €18,047 to €11,867
- Other operating charges +€1,001
up €1,001 (+82.0%), from €1,220 to €2,221
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 | €241,353 | €274,361 | +€33,008 | +13.7% |
| Fixed assets | 21/28 | €47,011 | €35,553 | -€11,458 | -24.4% |
| Tangible fixed assets | 22/27 | €47,011 | €35,553 | -€11,458 | -24.4% |
| Furniture and vehicles | 24 | €36,930 | €26,738 | -€10,192 | -27.6% |
| Other tangible fixed assets | 26 | €10,081 | €8,815 | -€1,266 | -12.6% |
| Current assets | 29/58 | €194,342 | €238,808 | +€44,466 | +22.9% |
| Amounts receivable within one year | 40/41 | €158,382 | €126,848 | -€31,535 | -19.9% |
| Trade receivables | 40 | €27,782 | €11,798 | -€15,985 | -57.5% |
| Other amounts receivable | 41 | €130,600 | €115,050 | -€15,550 | -11.9% |
| Cash at bank and in hand | 54/58 | €35,960 | €111,877 | +€75,917 | +211.1% |
| Deferred charges and accrued income | 490/1 | - | €84 | +€84 | |
| Total equity and liabilities | 10/49 | €241,353 | €274,361 | +€33,008 | +13.7% |
| Equity | 10/15 | €175,961 | €213,485 | +€37,524 | +21.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €175,861 | €213,385 | +€37,524 | +21.3% |
| Distributable reserves | 133 | €175,861 | €213,385 | +€37,524 | +21.3% |
| Amounts payable | 17/49 | €65,393 | €60,877 | -€4,516 | -6.9% |
| Amounts payable within one year | 42/48 | €65,393 | €56,077 | -€9,316 | -14.2% |
| Trade debts | 44 | €12,427 | €3,033 | -€9,394 | -75.6% |
| Suppliers | 440/4 | €12,427 | €3,033 | -€9,394 | -75.6% |
| Taxes, remuneration and social security | 45 | €47,885 | €44,534 | -€3,351 | -7.0% |
| Taxes | 450/3 | €40,685 | €37,334 | -€3,351 | -8.2% |
| Remuneration and social security | 454/9 | €7,200 | €7,200 | = | 0.0% |
| Other amounts payable | 47/48 | €5,080 | €8,509 | +€3,429 | +67.5% |
| Accrued charges and deferred income | 492/3 | - | €4,800 | +€4,800 | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,646 | €11,458 | +€812 | +7.6% |
| Other operating charges | 640/8 | €1,220 | €2,221 | +€1,001 | +82.0% |
| Gross operating margin | 9900 | €95,378 | €63,191 | -€32,187 | -33.7% |
| Operating profit (loss) | 9901 | €83,511 | €49,512 | -€34,000 | -40.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €146 | €121 | -€25 | -17.3% |
| Recurring financial charges | 65 | €146 | €121 | -€25 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €83,367 | €49,391 | -€33,977 | -40.8% |
| Income taxes | 67/77 | €18,047 | €11,867 | -€6,180 | -34.2% |
| Profit (loss) for the period | 9904 | €65,320 | €37,524 | -€27,796 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,320 | €37,524 | -€27,796 | -42.6% |
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.