PRESTACIONAL 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.
PRESTACIONAL SERVICES
Largest movements
- Receivables within one year -€5,765
down €5,765 (-13.8%), from €41,795 to €36,029
of which Trade receivables: -€7,383
- Trade debts -€31,178
down €31,178 (-79.6%), from €39,188 to €8,010
- Profit (loss) carried forward +€17,704
up €17,704 (+1,600%), from €1,106 to €18,810
- Tax, wage and social debts +€7,207
up €7,207 (+523%), from €1,378 to €8,586
- Advances received +€500
new in 2024: €500
- Purchases and services -€73,935
down €73,935 (-52.4%), from €141,176 to €67,241
- Turnover -€52,409
down €52,409 (-36.2%), from €144,923 to €92,514
- Gross operating margin +€21,526
up €21,526 (+575%), from €3,747 to €25,273
- Taxes +€5,648
up €5,648 (+410%), from €1,378 to €7,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,069 | €37,304 | -€5,765 | -13.4% |
| Current assets | 29/58 | €43,069 | €37,304 | -€5,765 | -13.4% |
| Stocks and contracts in progress | 3 | €1,100 | €1,100 | = | 0.0% |
| Stocks | 30/36 | €1,100 | €1,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,795 | €36,029 | -€5,765 | -13.8% |
| Trade receivables | 40 | €41,363 | €33,979 | -€7,383 | -17.9% |
| Other amounts receivable | 41 | €432 | €2,050 | +€1,618 | +375% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €174 | €174 | = | 0.0% |
| Total equity and liabilities | 10/49 | €43,069 | €37,304 | -€5,765 | -13.4% |
| Equity | 10/15 | €2,501 | €20,205 | +€17,704 | +708% |
| Contributions | 10/11 | €1,395 | €1,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,106 | €18,810 | +€17,704 | +1,600% |
| Amounts payable | 17/49 | €40,568 | €17,099 | -€23,469 | -57.9% |
| Amounts payable within one year | 42/48 | €40,568 | €17,099 | -€23,469 | -57.9% |
| Financial debts | 43 | €1 | €3 | +€2 | +199% |
| Credit institutions | 430/8 | €1 | €3 | +€2 | +199% |
| Trade debts | 44 | €39,188 | €8,010 | -€31,178 | -79.6% |
| Suppliers | 440/4 | €39,188 | €8,010 | -€31,178 | -79.6% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €1,378 | €8,586 | +€7,207 | +523% |
| Taxes | 450/3 | €1,378 | €8,586 | +€7,207 | +523% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €144,923 | €92,514 | -€52,409 | -36.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €141,176 | €67,241 | -€73,935 | -52.4% |
| Other operating charges | 640/8 | - | €401 | +€401 | |
| Gross operating margin | 9900 | €3,747 | €25,273 | +€21,526 | +575% |
| Operating profit (loss) | 9901 | €3,747 | €24,872 | +€21,125 | +564% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.5% |
| Financial charges | 65/66B | €51 | €142 | +€91 | +178% |
| Recurring financial charges | 65 | €51 | €142 | +€91 | +178% |
| Profit (loss) for the period before taxes | 9903 | €3,705 | €24,730 | +€21,025 | +567% |
| Income taxes | 67/77 | €1,378 | €7,026 | +€5,648 | +410% |
| Profit (loss) for the period | 9904 | €2,327 | €17,704 | +€15,377 | +661% |
| Profit (loss) for the period to be appropriated | 9905 | €2,327 | €17,704 | +€15,377 | +661% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.