FULL 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.
What changed
FULL SERVICES
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€354,507
2024 · €582,421-€227,914
Equity
€2.4m
2024 · €2.3m+€181,911
Cash
€1.2m
2024 · €1.4m-€163,196
Balance sheet total
€8.7m
2024 · €8.8m-€87,371
Largest movements
Assets
- Receivables within one year -€395,580
down €395,580 (-7.1%), from €5.6m to €5.2m
of which Trade receivables: -€456,945
- Tangible fixed assets +€319,081
up €319,081 (+26.0%), from €1.2m to €1.5m
of which Leasing and similar rights: +€442,459
- Cash -€163,196
down €163,196 (-11.6%), from €1.4m to €1.2m
mainly Investment in fixed assets (net) (-€741,746) and Trade debts (-€569,528)
- Current investments +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
Equity and liabilities
- Trade debts -€569,528
down €569,528 (-11.9%), from €4.8m to €4.2m
of which Suppliers: -€618,258
- Debts after one year +€275,629
up €275,629 (+22.6%), from €1.2m to €1.5m
- Reserves +€105,250
up €105,250 (+26.4%), from €398,450 to €503,700
of which Tax-exempt reserves: +€105,250
- Profit (loss) carried forward +€99,257
up €99,257 (+5.6%), from €1.8m to €1.9m
- Other debts -€98,450
down €98,450 (-76.9%), from €128,083 to €29,633
Income statement
- Goods and materials -€8.0m
down €8.0m (-14.2%), from €56.2m to €48.2m
of which Purchases: -€7.6m
- Turnover -€7.8m
down €7.8m (-13.0%), from €59.8m to €52.0m
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.
Result 2024
€582,421
Turnover
-€7.8m
Other operating income
+€6,506
Goods and materials
+€8.0m
Services and other goods
+€130,598
Staff costs
-€473,416
Depreciation
-€75,418
Write-downs
-€72,122
Other operating charges
-€22,456
Financial income
+€16,171
Financial charges
+€11,168
Taxes
+€78,062
Deferred taxes and other
+€1,524
Result 2025
€354,507
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€458,408
Investment
-€841,746
Financing
+€220,143
Cash 2024
€1.4m
From operations (derived)
+€458,408
Net result for the year
+€354,507
Depreciation
+€423,935
Stocks and contracts
-€75,064
Receivables within one year
+€395,580
Deferred charges and accrued income
+€21,469
Trade debts
-€569,528
Tax, wage and social debts
+€5,958
Other debts
-€98,450
Investment (derived)
-€841,746
Investment in fixed assets (net)
-€741,746
Current investments
-€100,000
Financing
+€220,143
Debts after one year
+€275,629
Current portion of long-term debt
+€92,046
Short-term financial debts
+€25,064
Contributions, distributions and other
-€172,596
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,768,201 | €8,680,830 | -€87,371 | -1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,230,936 | €1,548,747 | +€317,811 | +25.8% |
| Intangible fixed assets | 21 | €3,238 | €2,238 | -€1,000 | -30.9% |
| Tangible fixed assets | 22/27 | €1,225,478 | €1,544,558 | +€319,081 | +26.0% |
| Land and buildings | 22 | €291,952 | €223,202 | -€68,750 | -23.5% |
| Plant, machinery and equipment | 23 | €30,594 | €16,106 | -€14,487 | -47.4% |
| Furniture and vehicles | 24 | €12,873 | €32,240 | +€19,367 | +150% |
| Leasing and similar rights | 25 | €634,536 | €1,076,994 | +€442,459 | +69.7% |
| Other tangible fixed assets | 26 | €255,523 | €196,015 | -€59,508 | -23.3% |
| Financial fixed assets | 28 | €2,220 | €1,950 | -€270 | -12.2% |
| Other financial fixed assets | 284/8 | €2,220 | €1,950 | -€270 | -12.2% |
| Amounts receivable and cash guarantees | 285/8 | €2,220 | €1,950 | -€270 | -12.2% |
| Current assets | 29/58 | €7,537,265 | €7,132,083 | -€405,181 | -5.4% |
| Stocks and contracts in progress | 3 | €263,402 | €338,466 | +€75,064 | +28.5% |
| Stocks | 30/36 | €263,402 | €338,466 | +€75,064 | +28.5% |
| Goods purchased for resale | 34 | €263,402 | €338,466 | +€75,064 | +28.5% |
| Amounts receivable within one year | 40/41 | €5,609,080 | €5,213,500 | -€395,580 | -7.1% |
| Trade receivables | 40 | €5,571,410 | €5,114,465 | -€456,945 | -8.2% |
| Other amounts receivable | 41 | €37,671 | €99,035 | +€61,365 | +163% |
| Current investments | 50/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Other investments | 51/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €1,401,659 | €1,238,463 | -€163,196 | -11.6% |
| Deferred charges and accrued income | 490/1 | €63,124 | €41,655 | -€21,469 | -34.0% |
| Total equity and liabilities | 10/49 | €8,768,201 | €8,680,830 | -€87,371 | -1.0% |
| Equity | 10/15 | €2,261,426 | €2,443,337 | +€181,911 | +8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €398,450 | €503,700 | +€105,250 | +26.4% |
| Tax-exempt reserves | 132 | €393,450 | €498,700 | +€105,250 | +26.8% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,774,476 | €1,873,733 | +€99,257 | +5.6% |
| Investment grants | 15 | €38,500 | €15,904 | -€22,596 | -58.7% |
| Amounts payable | 17/49 | €6,506,774 | €6,237,493 | -€269,281 | -4.1% |
| Amounts payable after more than one year | 17 | €1,218,843 | €1,494,472 | +€275,629 | +22.6% |
| Financial debts | 170/4 | €1,218,843 | €1,494,472 | +€275,629 | +22.6% |
| Leasing and similar obligations | 172 | €482,399 | €819,659 | +€337,259 | +69.9% |
| Credit institutions | 173 | €736,444 | €674,813 | -€61,630 | -8.4% |
| Amounts payable within one year | 42/48 | €5,287,931 | €4,743,021 | -€544,910 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €268,616 | €360,661 | +€92,046 | +34.3% |
| Financial debts | 43 | €25,375 | €50,440 | +€25,064 | +98.8% |
| Credit institutions | 430/8 | €25,375 | €50,440 | +€25,064 | +98.8% |
| Trade debts | 44 | €4,768,770 | €4,199,243 | -€569,528 | -11.9% |
| Suppliers | 440/4 | €4,768,770 | €4,150,512 | -€618,258 | -13.0% |
| Bills of exchange payable | 441 | - | €48,731 | +€48,731 | |
| Taxes, remuneration and social security | 45 | €97,087 | €103,045 | +€5,958 | +6.1% |
| Taxes | 450/3 | €62,510 | €6,378 | -€56,132 | -89.8% |
| Remuneration and social security | 454/9 | €34,578 | €96,667 | +€62,089 | +180% |
| Other amounts payable | 47/48 | €128,083 | €29,633 | -€98,450 | -76.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €59,918,115 | €52,128,602 | -€7.8m | -13.0% |
| Turnover | 70 | €59,827,792 | €52,031,773 | -€7.8m | -13.0% |
| Other operating income | 74 | €90,323 | €96,830 | +€6,506 | +7.2% |
| Operating charges | 60/66A | €59,067,505 | €51,612,830 | -€7.5m | -12.6% |
| Goods for resale, raw materials and consumables | 60 | €56,214,796 | €48,247,307 | -€8.0m | -14.2% |
| Purchases | 600/8 | €55,944,142 | €48,322,346 | -€7.6m | -13.6% |
| Change in stocks: decrease (increase) | 609 | €270,654 | -€75,039 | -€345,693 | |
| Services and other goods | 61 | €2,109,325 | €1,978,728 | -€130,598 | -6.2% |
| Remuneration, social security and pensions | 62 | €325,671 | €799,087 | +€473,416 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348,517 | €423,935 | +€75,418 | +21.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €72,122 | +€72,122 | |
| Other operating charges | 640/8 | €69,195 | €91,651 | +€22,456 | +32.5% |
| Operating profit (loss) | 9901 | €850,610 | €515,772 | -€334,838 | -39.4% |
| Financial income | 75/76B | €12,761 | €28,931 | +€16,171 | +127% |
| Recurring financial income | 75 | €12,761 | €28,931 | +€16,171 | +127% |
| Income from financial fixed assets | 750 | - | €7,015 | +€7,015 | |
| Income from current assets | 751 | €218 | €3,993 | +€3,776 | +1,735% |
| Other financial income | 752/9 | €12,543 | €17,923 | +€5,380 | +42.9% |
| Financial charges | 65/66B | €73,231 | €62,063 | -€11,168 | -15.3% |
| Recurring financial charges | 65 | €73,231 | €62,063 | -€11,168 | -15.3% |
| Debt charges | 650 | €56,623 | €43,338 | -€13,285 | -23.5% |
| Other financial charges | 652/9 | €16,608 | €18,725 | +€2,117 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €790,140 | €482,640 | -€307,500 | -38.9% |
| Transfer from deferred taxes | 780 | €4,125 | €5,649 | +€1,524 | +36.9% |
| Income taxes | 67/77 | €211,844 | €133,782 | -€78,062 | -36.8% |
| Taxes | 670/3 | €211,844 | €175,916 | -€35,927 | -17.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €42,134 | +€42,134 | |
| Profit (loss) for the period | 9904 | €582,421 | €354,507 | -€227,914 | -39.1% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €477,171 | €249,257 | -€227,914 | -47.8% |
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 26 October 2026 via checked.be.