Industrieël Servicebureau: 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.
Industrieël Servicebureau
Largest movements
- Deferred charges and accrued income -€7,430
down €7,430 (-100%), from €7,430 to €0
- Tangible fixed assets +€5,787
up €5,787 (+7.7%), from €75,298 to €81,085
of which Plant, machinery and equipment: +€5,787
- Cash -€4,413
down €4,413 (-41.9%), from €10,524 to €6,111
mainly Investment in fixed assets (net) (-€6,913) and Net result for the year (-€5,783)
- Profit (loss) carried forward -€6,335
down €6,335 (-16.3%), from -€38,750 to -€45,085
- Gross operating margin +€9,900
up €9,900 (+86.3%), from -€11,473 to -€1,573
- Depreciation +€1,126
new in 2025: €1,126
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 | €93,939 | €87,884 | -€6,055 | -6.4% |
| Fixed assets | 21/28 | €75,298 | €81,085 | +€5,787 | +7.7% |
| Tangible fixed assets | 22/27 | €75,298 | €81,085 | +€5,787 | +7.7% |
| Land and buildings | 22 | €75,298 | €75,298 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €5,787 | +€5,787 | |
| Current assets | 29/58 | €18,642 | €6,799 | -€11,842 | -63.5% |
| Amounts receivable within one year | 40/41 | €688 | €688 | = | 0.0% |
| Other amounts receivable | 41 | €688 | €688 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,524 | €6,111 | -€4,413 | -41.9% |
| Deferred charges and accrued income | 490/1 | €7,430 | €0 | -€7,430 | -100% |
| Total equity and liabilities | 10/49 | €93,939 | €87,884 | -€6,055 | -6.4% |
| Equity | 10/15 | €75,342 | €69,007 | -€6,335 | -8.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Contributions outside capital | 11 | - | €62,000 | +€62,000 | |
| Other | 1109/19 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €52,092 | €52,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | €45,892 | €45,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,750 | -€45,085 | -€6,335 | -16.3% |
| Amounts payable | 17/49 | €18,597 | €18,877 | +€280 | +1.5% |
| Amounts payable within one year | 42/48 | €18,597 | €18,877 | +€280 | +1.5% |
| Trade debts | 44 | €518 | €0 | -€518 | -100% |
| Suppliers | 440/4 | €518 | €0 | -€518 | -100% |
| Taxes, remuneration and social security | 45 | €14 | €14 | = | 0.0% |
| Taxes | 450/3 | €14 | €14 | = | 0.0% |
| Other amounts payable | 47/48 | €18,064 | €18,863 | +€798 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,126 | +€1,126 | |
| Other operating charges | 640/8 | €3,043 | €3,006 | -€38 | -1.2% |
| Gross operating margin | 9900 | -€11,473 | -€1,573 | +€9,900 | +86.3% |
| Operating profit (loss) | 9901 | -€14,516 | -€5,704 | +€8,812 | +60.7% |
| Financial charges | 65/66B | €66 | €78 | +€12 | +18.4% |
| Recurring financial charges | 65 | €66 | €78 | +€12 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,582 | -€5,783 | +€8,800 | +60.3% |
| Profit (loss) for the period | 9904 | -€14,582 | -€5,783 | +€8,800 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,582 | -€5,783 | +€8,800 | +60.3% |
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 27 October 2026 via checked.be.