INDUSERVICE: 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.
INDUSERVICE
Largest movements
- Deferred charges and accrued income -€25,000
down €25,000 (-16.7%), from €150,000 to €125,000
- Receivables within one year +€5,038
up €5,038 (+2.8%), from €181,545 to €186,583
of which Other amounts receivable: +€16,299
- Other debts -€171,066
no longer reported in 2025 (was €171,066)
- Trade debts +€160,243
up €160,243 (+146%), from €109,934 to €270,177
of which Bills of exchange payable: +€161,367
- Profit (loss) carried forward -€10,269
down €10,269 (-32.8%), from €31,347 to €21,078
- Financial charges -€9,692
down €9,692 (-97.1%), from €9,984 to €292
- Gross operating margin -€8,113
down €8,113, from €1,905 to -€6,208
- Provisions -€1,390
no longer reported in 2025 (was €1,390)
- Other operating charges -€837
down €837 (-29.2%), from €2,869 to €2,032
- Taxes +€272
new in 2025: €272
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 | €335,597 | €314,505 | -€21,092 | -6.3% |
| Fixed assets | 21/28 | €2,929 | €1,464 | -€1,464 | -50.0% |
| Tangible fixed assets | 22/27 | €2,929 | €1,464 | -€1,464 | -50.0% |
| Plant, machinery and equipment | 23 | €2,929 | €1,464 | -€1,464 | -50.0% |
| Current assets | 29/58 | €332,669 | €313,041 | -€19,628 | -5.9% |
| Amounts receivable within one year | 40/41 | €181,545 | €186,583 | +€5,038 | +2.8% |
| Trade receivables | 40 | €12,660 | €1,399 | -€11,261 | -89.0% |
| Other amounts receivable | 41 | €168,885 | €185,184 | +€16,299 | +9.7% |
| Cash at bank and in hand | 54/58 | €1,124 | €1,458 | +€334 | +29.7% |
| Deferred charges and accrued income | 490/1 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Total equity and liabilities | 10/49 | €335,597 | €314,505 | -€21,092 | -6.3% |
| Equity | 10/15 | €54,597 | €44,328 | -€10,269 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €4,650 | €4,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €2,790 | €2,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,347 | €21,078 | -€10,269 | -32.8% |
| Amounts payable | 17/49 | €281,000 | €270,177 | -€10,823 | -3.9% |
| Amounts payable within one year | 42/48 | €281,000 | €270,177 | -€10,823 | -3.9% |
| Trade debts | 44 | €109,934 | €270,177 | +€160,243 | +146% |
| Suppliers | 440/4 | €109,934 | €108,810 | -€1,124 | -1.0% |
| Bills of exchange payable | 441 | - | €161,367 | +€161,367 | |
| Other amounts payable | 47/48 | €171,066 | - | -€171,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €1,464 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,390 | - | -€1,390 | |
| Other operating charges | 640/8 | €2,869 | €2,032 | -€837 | -29.2% |
| Gross operating margin | 9900 | €1,905 | -€6,208 | -€8,113 | |
| Operating profit (loss) | 9901 | -€3,819 | -€9,705 | -€5,886 | -154% |
| Financial charges | 65/66B | €9,984 | €292 | -€9,692 | -97.1% |
| Recurring financial charges | 65 | €9,984 | €292 | -€9,692 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,803 | -€9,997 | +€3,806 | +27.6% |
| Income taxes | 67/77 | - | €272 | +€272 | |
| Profit (loss) for the period | 9904 | -€13,803 | -€10,269 | +€3,533 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,803 | -€10,269 | +€3,533 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.