OUTSOURCING SERVICES: 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.
OUTSOURCING SERVICES
Largest movements
- Receivables within one year +€57,570
up €57,570 (+116.5%), from €49,406 to €106,976
of which Other amounts receivable: +€58,286
- Cash +€41,770
up €41,770 (+61.6%), from €67,760 to €109,530
mainly Net result for the year (+€108,040) and Depreciation (+€14,824)
- Tangible fixed assets -€14,128
down €14,128 (-20.6%), from €68,511 to €54,383
of which Furniture and vehicles: -€14,754
- Reserves +€108,040
up €108,040 (+316.3%), from €34,161 to €142,200
of which Distributable reserves: +€108,040
- Debts after one year -€20,483
down €20,483 (-85.4%), from €23,980 to €3,497
- Other debts -€8,493
down €8,493 (-100.0%), from €8,493 to €0
- Tax, wage and social debts +€8,429
up €8,429 (+29.9%), from €28,151 to €36,581
- Trade debts -€2,961
down €2,961 (-90.0%), from €3,291 to €330
- Gross operating margin +€116,798
up €116,798 (+222.8%), from €52,434 to €169,232
- Taxes +€35,500
up €35,500 (+347.9%), from €10,206 to €45,706
- Depreciation +€2,056
up €2,056 (+16.1%), from €12,768 to €14,824
- Other operating charges -€1,792
down €1,792 (-71.2%), from €2,516 to €724
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 | €188,297 | €273,661 | +€85,364 | +45.3% |
| Fixed assets | 21/28 | €68,511 | €54,383 | -€14,128 | -20.6% |
| Tangible fixed assets | 22/27 | €68,511 | €54,383 | -€14,128 | -20.6% |
| Plant, machinery and equipment | 23 | - | €626 | +€626 | |
| Furniture and vehicles | 24 | €68,511 | €53,757 | -€14,754 | -21.5% |
| Current assets | 29/58 | €119,786 | €219,278 | +€99,492 | +83.1% |
| Amounts receivable within one year | 40/41 | €49,406 | €106,976 | +€57,570 | +116.5% |
| Trade receivables | 40 | €49,406 | €48,690 | -€716 | -1.4% |
| Other amounts receivable | 41 | €0 | €58,286 | +€58,286 | +116572080.0% |
| Cash at bank and in hand | 54/58 | €67,760 | €109,530 | +€41,770 | +61.6% |
| Deferred charges and accrued income | 490/1 | €2,620 | €2,772 | +€152 | +5.8% |
| Total equity and liabilities | 10/49 | €188,297 | €273,661 | +€85,364 | +45.3% |
| Equity | 10/15 | €104,732 | €212,771 | +€108,040 | +103.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,161 | €142,200 | +€108,040 | +316.3% |
| Tax-exempt reserves | 132 | €3,769 | €3,769 | = | 0.0% |
| Distributable reserves | 133 | €30,392 | €138,431 | +€108,040 | +355.5% |
| Profit (loss) carried forward | 14 | €58,171 | €58,171 | = | 0.0% |
| Amounts payable | 17/49 | €83,565 | €60,890 | -€22,676 | -27.1% |
| Amounts payable after more than one year | 17 | €23,980 | €3,497 | -€20,483 | -85.4% |
| Financial debts | 170/4 | €23,980 | €3,497 | -€20,483 | -85.4% |
| Amounts payable within one year | 42/48 | €59,586 | €57,393 | -€2,193 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €19,651 | €20,483 | +€832 | +4.2% |
| Trade debts | 44 | €3,291 | €330 | -€2,961 | -90.0% |
| Suppliers | 440/4 | €3,291 | €330 | -€2,961 | -90.0% |
| Taxes, remuneration and social security | 45 | €28,151 | €36,581 | +€8,429 | +29.9% |
| Taxes | 450/3 | €28,151 | €36,581 | +€8,429 | +29.9% |
| Other amounts payable | 47/48 | €8,493 | €0 | -€8,493 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,768 | €14,824 | +€2,056 | +16.1% |
| Other operating charges | 640/8 | €2,516 | €724 | -€1,792 | -71.2% |
| Gross operating margin | 9900 | €52,434 | €169,232 | +€116,798 | +222.8% |
| Operating profit (loss) | 9901 | €37,150 | €153,684 | +€116,534 | +313.7% |
| Financial income | 75/76B | €2,512 | €1,579 | -€933 | -37.1% |
| Recurring financial income | 75 | €2,512 | €1,579 | -€933 | -37.1% |
| Financial charges | 65/66B | €925 | €1,518 | +€593 | +64.0% |
| Recurring financial charges | 65 | €925 | €1,518 | +€593 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €38,737 | €153,745 | +€115,008 | +296.9% |
| Income taxes | 67/77 | €10,206 | €45,706 | +€35,500 | +347.9% |
| Profit (loss) for the period | 9904 | €28,532 | €108,040 | +€79,508 | +278.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,532 | €108,040 | +€79,508 | +278.7% |
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 10 October 2026 via checked.be.