Grégory SERVAIS: what changed
Two fiscal 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.
Grégory SERVAIS
Largest movements
- Receivables within one year +€10,413
up €10,413, from €0 to €10,413
- Cash -€1,781
down €1,781 (-91.1%), from €1,955 to €175
mainly Receivables within one year (-€10,413)
- Profit (loss) carried forward +€5,580
up €5,580 (+37.5%), from -€14,865 to -€9,285
- Other debts +€2,500
up €2,500 (+4.5%), from €54,957 to €57,457
- Financial income +€5,088
up €5,088 (+100.0%), from €5,088 to €10,176
- Purchases and services -€2,453
no longer reported in 2025 (was €2,453)
- Gross operating margin -€1,154
down €1,154 (-47.1%), from -€2,453 to -€3,607
- Depreciation +€429
up €429 (+346.4%), from €124 to €552
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 | €58,642 | €66,722 | +€8,080 | +13.8% |
| Fixed assets | 21/28 | €51,598 | €51,046 | -€552 | -1.1% |
| Tangible fixed assets | 22/27 | €2,638 | €2,086 | -€552 | -20.9% |
| Furniture and vehicles | 24 | €2,638 | €2,086 | -€552 | -20.9% |
| Financial fixed assets | 28 | €48,960 | €48,960 | = | 0.0% |
| Current assets | 29/58 | €7,043 | €15,676 | +€8,633 | +122.6% |
| Amounts receivable within one year | 40/41 | €0 | €10,413 | +€10,413 | |
| Other amounts receivable | 41 | €0 | €10,413 | +€10,413 | |
| Cash at bank and in hand | 54/58 | €1,955 | €175 | -€1,781 | -91.1% |
| Deferred charges and accrued income | 490/1 | €5,088 | €5,088 | = | 0.0% |
| Total equity and liabilities | 10/49 | €58,642 | €66,722 | +€8,080 | +13.8% |
| Equity | 10/15 | €3,685 | €9,265 | +€5,580 | +151.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,865 | -€9,285 | +€5,580 | +37.5% |
| Amounts payable | 17/49 | €54,957 | €57,457 | +€2,500 | +4.5% |
| Amounts payable within one year | 42/48 | €54,957 | €57,457 | +€2,500 | +4.5% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €54,957 | €57,457 | +€2,500 | +4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,453 | - | -€2,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €552 | +€429 | +346.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€2,453 | -€3,607 | -€1,154 | -47.1% |
| Operating profit (loss) | 9901 | -€2,961 | -€4,547 | -€1,586 | -53.6% |
| Financial income | 75/76B | €5,088 | €10,176 | +€5,088 | +100.0% |
| Recurring financial income | 75 | €5,088 | €10,176 | +€5,088 | +100.0% |
| Financial charges | 65/66B | €30 | €49 | +€20 | +66.1% |
| Recurring financial charges | 65 | €30 | €49 | +€20 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €2,098 | €5,580 | +€3,483 | +166.0% |
| Profit (loss) for the period | 9904 | €2,098 | €5,580 | +€3,483 | +166.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,098 | €5,580 | +€3,483 | +166.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.