GENERAL REPAIRS AND 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.
GENERAL REPAIRS AND SERVICES
Largest movements
- Receivables within one year +€366,994
up €366,994 (+1,087%), from €33,777 to €400,771
of which Other amounts receivable: +€366,540
- Cash -€176,318
down €176,318 (-75.0%), from €235,174 to €58,855
mainly Receivables within one year (-€366,994) and Contributions, distributions and other (-€45,000)
- Reserves +€75,542
up €75,542 (+34.6%), from €218,374 to €293,916
- Trade debts +€63,322
up €63,322 (+144%), from €43,880 to €107,202
- Other debts +€37,399
up €37,399 (+823%), from €4,547 to €41,946
- Tax, wage and social debts +€15,292
up €15,292 (+612%), from €2,500 to €17,792
- Gross operating margin +€67,448
up €67,448 (+73.8%), from €91,340 to €158,788
- Depreciation -€13,973
down €13,973 (-66.1%), from €21,138 to €7,166
- Taxes +€9,109
up €9,109 (+46.3%), from €19,684 to €28,792
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 | €291,808 | €482,873 | +€191,065 | +65.5% |
| Fixed assets | 21/28 | €16,008 | €16,897 | +€889 | +5.6% |
| Tangible fixed assets | 22/27 | €16,008 | €16,897 | +€889 | +5.6% |
| Plant, machinery and equipment | 23 | €2,079 | €9,361 | +€7,281 | +350% |
| Furniture and vehicles | 24 | €13,928 | €7,536 | -€6,393 | -45.9% |
| Current assets | 29/58 | €275,800 | €465,976 | +€190,176 | +69.0% |
| Stocks and contracts in progress | 3 | €6,849 | €6,350 | -€499 | -7.3% |
| Stocks | 30/36 | €6,849 | €6,350 | -€499 | -7.3% |
| Amounts receivable within one year | 40/41 | €33,777 | €400,771 | +€366,994 | +1,087% |
| Trade receivables | 40 | €19,131 | €19,585 | +€454 | +2.4% |
| Other amounts receivable | 41 | €14,646 | €381,186 | +€366,540 | +2,503% |
| Cash at bank and in hand | 54/58 | €235,174 | €58,855 | -€176,318 | -75.0% |
| Total equity and liabilities | 10/49 | €291,808 | €482,873 | +€191,065 | +65.5% |
| Equity | 10/15 | €236,974 | €312,516 | +€75,542 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,374 | €293,916 | +€75,542 | +34.6% |
| Distributable reserves | 133 | €218,374 | €293,916 | +€75,542 | +34.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €54,834 | €170,357 | +€115,523 | +211% |
| Amounts payable within one year | 42/48 | €51,134 | €167,357 | +€116,223 | +227% |
| Trade debts | 44 | €43,880 | €107,202 | +€63,322 | +144% |
| Suppliers | 440/4 | €43,880 | €107,202 | +€63,322 | +144% |
| Advances received on contracts in progress | 46 | €207 | €416 | +€210 | +102% |
| Taxes, remuneration and social security | 45 | €2,500 | €17,792 | +€15,292 | +612% |
| Taxes | 450/3 | €2,500 | €17,792 | +€15,292 | +612% |
| Other amounts payable | 47/48 | €4,547 | €41,946 | +€37,399 | +823% |
| Accrued charges and deferred income | 492/3 | €3,700 | €3,000 | -€700 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,138 | €7,166 | -€13,973 | -66.1% |
| Other operating charges | 640/8 | €2,903 | €2,146 | -€756 | -26.0% |
| Non-recurring operating charges | 66A | €740 | €0 | -€740 | -100% |
| Gross operating margin | 9900 | €91,340 | €158,788 | +€67,448 | +73.8% |
| Operating profit (loss) | 9901 | €66,560 | €149,476 | +€82,916 | +125% |
| Financial income | 75/76B | €127 | €35 | -€92 | -72.6% |
| Recurring financial income | 75 | €127 | €35 | -€92 | -72.6% |
| Financial charges | 65/66B | €192 | €176 | -€15 | -8.0% |
| Recurring financial charges | 65 | €192 | €176 | -€15 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €66,494 | €149,334 | +€82,840 | +125% |
| Income taxes | 67/77 | €19,684 | €28,792 | +€9,109 | +46.3% |
| Profit (loss) for the period | 9904 | €46,811 | €120,542 | +€73,731 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €46,811 | €120,542 | +€73,731 | +158% |
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 1 November 2026 via checked.be.