FULLTIME 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.
FULLTIME SERVICE
Largest movements
- Receivables after one year +€4,790
up €4,790 (+32.3%), from €14,839 to €19,629
- Cash +€4,556
up €4,556 (+10.0%), from €45,524 to €50,081
mainly Net result for the year (+€5,220) and Receivables within one year (+€3,600)
- Receivables within one year -€3,600
down €3,600 (-8.3%), from €43,581 to €39,981
of which Trade receivables: -€3,600
- Reserves +€5,220
up €5,220 (+10.3%), from €50,536 to €55,756
of which Distributable reserves: +€10,426
- Tax, wage and social debts -€3,426
down €3,426 (-37.0%), from €9,262 to €5,836
of which Taxes: -€1,932
- Trade debts +€2,860
up €2,860 (+178%), from €1,605 to €4,465
- Gross operating margin -€8,996
down €8,996 (-36.6%), from €24,554 to €15,558
- Taxes -€1,698
down €1,698 (-23.0%), from €7,395 to €5,697
- Other operating charges -€610
down €610 (-14.9%), from €4,106 to €3,496
- Financial income +€290
new in 2025: €290
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 | €141,967 | €146,120 | +€4,153 | +2.9% |
| Fixed assets | 21/28 | €7,967 | €6,645 | -€1,322 | -16.6% |
| Tangible fixed assets | 22/27 | €3,967 | €2,645 | -€1,322 | -33.3% |
| Furniture and vehicles | 24 | €3,967 | €2,645 | -€1,322 | -33.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €134,000 | €139,476 | +€5,476 | +4.1% |
| Amounts receivable after more than one year | 29 | €14,839 | €19,629 | +€4,790 | +32.3% |
| Other amounts receivable | 291 | €14,839 | €19,629 | +€4,790 | +32.3% |
| Stocks and contracts in progress | 3 | €30,056 | €29,785 | -€271 | -0.9% |
| Stocks | 30/36 | €30,056 | €29,785 | -€271 | -0.9% |
| Amounts receivable within one year | 40/41 | €43,581 | €39,981 | -€3,600 | -8.3% |
| Trade receivables | 40 | €32,498 | €28,898 | -€3,600 | -11.1% |
| Other amounts receivable | 41 | €11,083 | €11,083 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,524 | €50,081 | +€4,556 | +10.0% |
| Total equity and liabilities | 10/49 | €141,967 | €146,120 | +€4,153 | +2.9% |
| Equity | 10/15 | €130,546 | €135,765 | +€5,220 | +4.0% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Reserves | 13 | €50,536 | €55,756 | +€5,220 | +10.3% |
| Non-distributable reserves | 130/1 | €5,206 | - | -€5,206 | |
| Reserves not available under the articles | 1311 | €5,206 | - | -€5,206 | |
| Distributable reserves | 133 | €45,331 | €55,756 | +€10,426 | +23.0% |
| Profit (loss) carried forward | 14 | €27,952 | €27,952 | = | 0.0% |
| Amounts payable | 17/49 | €11,421 | €10,355 | -€1,066 | -9.3% |
| Amounts payable within one year | 42/48 | €11,421 | €10,355 | -€1,066 | -9.3% |
| Trade debts | 44 | €1,605 | €4,465 | +€2,860 | +178% |
| Suppliers | 440/4 | €1,605 | €4,465 | +€2,860 | +178% |
| Taxes, remuneration and social security | 45 | €9,262 | €5,836 | -€3,426 | -37.0% |
| Taxes | 450/3 | €7,768 | €5,836 | -€1,932 | -24.9% |
| Remuneration and social security | 454/9 | €1,494 | - | -€1,494 | |
| Other amounts payable | 47/48 | €554 | €54 | -€500 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €1,322 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,106 | €3,496 | -€610 | -14.9% |
| Gross operating margin | 9900 | €24,554 | €15,558 | -€8,996 | -36.6% |
| Operating profit (loss) | 9901 | €19,126 | €10,739 | -€8,386 | -43.8% |
| Financial income | 75/76B | - | €290 | +€290 | |
| Recurring financial income | 75 | - | €290 | +€290 | |
| Financial charges | 65/66B | €94 | €113 | +€19 | +19.6% |
| Recurring financial charges | 65 | €94 | €113 | +€19 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €19,031 | €10,917 | -€8,115 | -42.6% |
| Income taxes | 67/77 | €7,395 | €5,697 | -€1,698 | -23.0% |
| Profit (loss) for the period | 9904 | €11,636 | €5,220 | -€6,417 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,636 | €5,220 | -€6,417 | -55.1% |
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 17 October 2026 via checked.be.