IN SERVICES: 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.
IN SERVICES
Largest movements
- Tangible fixed assets -€5,797
down €5,797 (-39.0%), from €14,852 to €9,055
- Deferred charges and accrued income +€1,857
up €1,857 (+2776.7%), from €67 to €1,924
- Cash +€1,783
up €1,783 (+20.3%), from €8,806 to €10,589
mainly Depreciation (+€5,797) and Trade debts (+€1,864)
- Profit (loss) carried forward -€2,247
down €2,247 (-20.7%), from €10,840 to €8,592
- Other debts -€2,000
down €2,000 (-25.0%), from €8,000 to €6,000
- Trade debts +€1,864
new in 2025: €1,864
- Gross operating margin +€2,889
up €2,889 (+221.1%), from €1,307 to €4,195
- Other operating charges +€219
up €219 (+57.4%), from €381 to €600
- Depreciation +€55
up €55 (+1.0%), from €5,742 to €5,797
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 | €23,840 | €21,568 | -€2,272 | -9.5% |
| Fixed assets | 21/28 | €14,852 | €9,055 | -€5,797 | -39.0% |
| Tangible fixed assets | 22/27 | €14,852 | €9,055 | -€5,797 | -39.0% |
| Furniture and vehicles | 24 | €14,852 | €9,055 | -€5,797 | -39.0% |
| Current assets | 29/58 | €8,988 | €12,513 | +€3,526 | +39.2% |
| Amounts receivable within one year | 40/41 | €115 | - | -€115 | |
| Trade receivables | 40 | €115 | - | -€115 | |
| Cash at bank and in hand | 54/58 | €8,806 | €10,589 | +€1,783 | +20.3% |
| Deferred charges and accrued income | 490/1 | €67 | €1,924 | +€1,857 | +2776.7% |
| Total equity and liabilities | 10/49 | €23,840 | €21,568 | -€2,272 | -9.5% |
| Equity | 10/15 | €15,840 | €13,592 | -€2,247 | -14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,840 | €8,592 | -€2,247 | -20.7% |
| Amounts payable | 17/49 | €8,000 | €7,976 | -€24 | -0.3% |
| Amounts payable within one year | 42/48 | €8,000 | €7,976 | -€24 | -0.3% |
| Trade debts | 44 | - | €1,864 | +€1,864 | |
| Suppliers | 440/4 | - | €1,864 | +€1,864 | |
| Taxes, remuneration and social security | 45 | - | €112 | +€112 | |
| Taxes | 450/3 | - | €112 | +€112 | |
| Other amounts payable | 47/48 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,742 | €5,797 | +€55 | +1.0% |
| Other operating charges | 640/8 | €381 | €600 | +€219 | +57.4% |
| Gross operating margin | 9900 | €1,307 | €4,195 | +€2,889 | +221.1% |
| Operating profit (loss) | 9901 | -€4,817 | -€2,202 | +€2,615 | +54.3% |
| Financial charges | 65/66B | €48 | €45 | -€3 | -6.1% |
| Recurring financial charges | 65 | €48 | €45 | -€3 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,865 | -€2,247 | +€2,617 | +53.8% |
| Profit (loss) for the period | 9904 | -€4,865 | -€2,247 | +€2,617 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,865 | -€2,247 | +€2,617 | +53.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.