opsServe: 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.
opsServe
Largest movements
- Receivables within one year +€213,377
up €213,377 (+754.5%), from €28,281 to €241,658
of which Trade receivables: +€199,158
- Cash +€48,844
up €48,844 (+110.9%), from €44,025 to €92,869
mainly Advances received (+€241,582) and Trade debts (+€13,303)
- Advances received +€241,582
new in 2025: €241,582
- Trade debts +€13,303
up €13,303 (+317.9%), from €4,185 to €17,488
- Profit (loss) carried forward +€12,453
up €12,453 (+75.7%), from -€16,444 to -€3,991
- Turnover +€170,717
up €170,717 (+120.5%), from €141,682 to €312,399
- Purchases and services +€148,225
up €148,225 (+104.3%), from €142,136 to €290,361
- Gross operating margin +€23,846
up €23,846, from -€454 to €23,393
- Financial charges +€6,724
up €6,724 (+489.4%), from €1,374 to €8,099
- Other operating charges -€3,974
down €3,974 (-84.8%), from €4,688 to €715
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 | €79,562 | €342,202 | +€262,640 | +330.1% |
| Fixed assets | 21/28 | €4,257 | €5,103 | +€847 | +19.9% |
| Tangible fixed assets | 22/27 | €4,257 | €5,103 | +€847 | +19.9% |
| Plant, machinery and equipment | 23 | €115 | €1,255 | +€1,140 | +991.0% |
| Furniture and vehicles | 24 | €4,142 | €3,849 | -€293 | -7.1% |
| Current assets | 29/58 | €75,305 | €337,098 | +€261,793 | +347.6% |
| Amounts receivable within one year | 40/41 | €28,281 | €241,658 | +€213,377 | +754.5% |
| Trade receivables | 40 | €25,766 | €224,924 | +€199,158 | +772.9% |
| Other amounts receivable | 41 | €2,515 | €16,734 | +€14,219 | +565.3% |
| Cash at bank and in hand | 54/58 | €44,025 | €92,869 | +€48,844 | +110.9% |
| Deferred charges and accrued income | 490/1 | €2,999 | €2,572 | -€427 | -14.2% |
| Total equity and liabilities | 10/49 | €79,562 | €342,202 | +€262,640 | +330.1% |
| Equity | 10/15 | €51,206 | €63,660 | +€12,453 | +24.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,444 | -€3,991 | +€12,453 | +75.7% |
| Amounts payable | 17/49 | €28,355 | €278,542 | +€250,187 | +882.3% |
| Amounts payable within one year | 42/48 | €24,955 | €277,254 | +€252,299 | +1011.0% |
| Trade debts | 44 | €4,185 | €17,488 | +€13,303 | +317.9% |
| Suppliers | 440/4 | €4,185 | €17,488 | +€13,303 | +317.9% |
| Advances received on contracts in progress | 46 | - | €241,582 | +€241,582 | |
| Other amounts payable | 47/48 | €20,770 | €18,183 | -€2,587 | -12.5% |
| Accrued charges and deferred income | 492/3 | €3,400 | €1,288 | -€2,112 | -62.1% |
| Turnover | 70 | €141,682 | €312,399 | +€170,717 | +120.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €142,136 | €290,361 | +€148,225 | +104.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €640 | +€14 | +2.2% |
| Other operating charges | 640/8 | €4,688 | €715 | -€3,974 | -84.8% |
| Gross operating margin | 9900 | -€454 | €23,393 | +€23,846 | |
| Operating profit (loss) | 9901 | -€5,768 | €22,038 | +€27,806 | |
| Financial income | 75/76B | €13 | €20 | +€7 | +52.3% |
| Recurring financial income | 75 | €13 | €20 | +€7 | +52.3% |
| Financial charges | 65/66B | €1,374 | €8,099 | +€6,724 | +489.4% |
| Recurring financial charges | 65 | €1,374 | €8,099 | +€6,724 | +489.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,129 | €13,959 | +€21,088 | |
| Income taxes | 67/77 | €4 | €1,506 | +€1,502 | +38120.8% |
| Profit (loss) for the period | 9904 | -€7,133 | €12,453 | +€19,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,133 | €12,453 | +€19,586 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.