HT maintenance & 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.
HT maintenance & service
Largest movements
- Receivables within one year +€47,448
up €47,448 (+655%), from €7,240 to €54,688
of which Other amounts receivable: +€39,483
- Intangible fixed assets -€3,905
down €3,905 (-12.9%), from €30,264 to €26,359
- Reserves +€95,833
up €95,833 (+86.5%), from €110,804 to €206,638
- Other debts -€50,680
down €50,680 (-74.2%), from €68,280 to €17,600
- Tax, wage and social debts +€6,434
up €6,434 (+16.1%), from €39,931 to €46,365
- Trade debts -€4,229
down €4,229 (-28.6%), from €14,771 to €10,542
- Gross operating margin +€34,900
up €34,900 (+32.5%), from €107,458 to €142,358
- Depreciation -€22,205
down €22,205 (-85.0%), from €26,110 to €3,905
- Taxes +€12,732
up €12,732 (+83.1%), from €15,317 to €28,048
- Financial charges +€2,666
up €2,666 (+1,870%), from €143 to €2,808
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,504 | €283,624 | +€46,120 | +19.4% |
| Fixed assets | 21/28 | €30,264 | €26,359 | -€3,905 | -12.9% |
| Intangible fixed assets | 21 | €30,264 | €26,359 | -€3,905 | -12.9% |
| Current assets | 29/58 | €207,240 | €257,265 | +€50,025 | +24.1% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,240 | €54,688 | +€47,448 | +655% |
| Trade receivables | 40 | €4,580 | €12,545 | +€7,965 | +174% |
| Other amounts receivable | 41 | €2,660 | €42,143 | +€39,483 | +1,484% |
| Deferred charges and accrued income | 490/1 | - | €2,577 | +€2,577 | |
| Total equity and liabilities | 10/49 | €237,504 | €283,624 | +€46,120 | +19.4% |
| Equity | 10/15 | €112,804 | €208,638 | +€95,833 | +85.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €110,804 | €206,638 | +€95,833 | +86.5% |
| Distributable reserves | 133 | €110,804 | €206,638 | +€95,833 | +86.5% |
| Amounts payable | 17/49 | €124,700 | €74,986 | -€49,714 | -39.9% |
| Amounts payable within one year | 42/48 | €124,700 | €74,986 | -€49,714 | -39.9% |
| Financial debts | 43 | €1,718 | €479 | -€1,239 | -72.1% |
| Credit institutions | 430/8 | €1,718 | €479 | -€1,239 | -72.1% |
| Trade debts | 44 | €14,771 | €10,542 | -€4,229 | -28.6% |
| Suppliers | 440/4 | €14,771 | €10,542 | -€4,229 | -28.6% |
| Taxes, remuneration and social security | 45 | €39,931 | €46,365 | +€6,434 | +16.1% |
| Taxes | 450/3 | €39,931 | €46,365 | +€6,434 | +16.1% |
| Other amounts payable | 47/48 | €68,280 | €17,600 | -€50,680 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,110 | €3,905 | -€22,205 | -85.0% |
| Other operating charges | 640/8 | €802 | €1,882 | +€1,080 | +135% |
| Gross operating margin | 9900 | €107,458 | €142,358 | +€34,900 | +32.5% |
| Operating profit (loss) | 9901 | €80,546 | €136,571 | +€56,025 | +69.6% |
| Financial income | 75/76B | €7,314 | €7,719 | +€405 | +5.5% |
| Recurring financial income | 75 | €7,314 | €7,719 | +€405 | +5.5% |
| Financial charges | 65/66B | €143 | €2,808 | +€2,666 | +1,870% |
| Recurring financial charges | 65 | €143 | €2,808 | +€2,666 | +1,870% |
| Profit (loss) for the period before taxes | 9903 | €87,718 | €141,482 | +€53,764 | +61.3% |
| Income taxes | 67/77 | €15,317 | €28,048 | +€12,732 | +83.1% |
| Profit (loss) for the period | 9904 | €72,401 | €113,433 | +€41,032 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,401 | €113,433 | +€41,032 | +56.7% |
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 29 October 2026 via checked.be.