S & I - 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.
S & I - SERVICES
Largest movements
- Cash -€5,960
down €5,960 (-52.5%), from €11,356 to €5,396
mainly Trade debts (-€6,155) and Receivables within one year (-€1,540)
- Receivables within one year +€1,540
up €1,540 (+45.4%), from €3,393 to €4,933
- Deferred charges and accrued income -€677
no longer reported in 2025 (was €677)
- Tangible fixed assets -€403
down €403 (-40.3%), from €1,000 to €597
- Trade debts -€6,155
down €6,155 (-99.2%), from €6,207 to €52
- Tax, wage and social debts +€390
up €390 (+967.6%), from €40 to €430
- Profit (loss) carried forward +€254
up €254 (+3.3%), from €7,717 to €7,970
- Gross operating margin -€4,348
down €4,348 (-43.7%), from €9,953 to €5,605
- Other operating charges +€1,572
up €1,572 (+150.2%), from €1,047 to €2,619
- Financial charges +€1,474
up €1,474 (+160.9%), from €916 to €2,390
- Depreciation +€194
up €194 (+93.1%), from €209 to €403
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 | €16,425 | €10,926 | -€5,499 | -33.5% |
| Fixed assets | 21/28 | €1,000 | €597 | -€403 | -40.3% |
| Tangible fixed assets | 22/27 | €1,000 | €597 | -€403 | -40.3% |
| Plant, machinery and equipment | 23 | €1,000 | €597 | -€403 | -40.3% |
| Current assets | 29/58 | €15,425 | €10,329 | -€5,097 | -33.0% |
| Amounts receivable within one year | 40/41 | €3,393 | €4,933 | +€1,540 | +45.4% |
| Trade receivables | 40 | €3,393 | €4,933 | +€1,540 | +45.4% |
| Cash at bank and in hand | 54/58 | €11,356 | €5,396 | -€5,960 | -52.5% |
| Deferred charges and accrued income | 490/1 | €677 | - | -€677 | |
| Total equity and liabilities | 10/49 | €16,425 | €10,926 | -€5,499 | -33.5% |
| Equity | 10/15 | €9,717 | €9,970 | +€254 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,717 | €7,970 | +€254 | +3.3% |
| Amounts payable | 17/49 | €6,708 | €955 | -€5,753 | -85.8% |
| Amounts payable within one year | 42/48 | €6,708 | €955 | -€5,753 | -85.8% |
| Trade debts | 44 | €6,207 | €52 | -€6,155 | -99.2% |
| Suppliers | 440/4 | €6,207 | €52 | -€6,155 | -99.2% |
| Taxes, remuneration and social security | 45 | €40 | €430 | +€390 | +967.6% |
| Taxes | 450/3 | €40 | €430 | +€390 | +967.6% |
| Other amounts payable | 47/48 | €461 | €473 | +€12 | +2.6% |
| Remuneration, social security and pensions | 62 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €403 | +€194 | +93.1% |
| Other operating charges | 640/8 | €1,047 | €2,619 | +€1,572 | +150.2% |
| Gross operating margin | 9900 | €9,953 | €5,605 | -€4,348 | -43.7% |
| Operating profit (loss) | 9901 | €8,613 | €2,583 | -€6,029 | -70.0% |
| Financial income | 75/76B | €20 | €60 | +€40 | +200.6% |
| Recurring financial income | 75 | €20 | €60 | +€40 | +200.6% |
| Financial charges | 65/66B | €916 | €2,390 | +€1,474 | +160.9% |
| Recurring financial charges | 65 | €916 | €2,390 | +€1,474 | +160.9% |
| Profit (loss) for the period before taxes | 9903 | €7,717 | €254 | -€7,463 | -96.7% |
| Profit (loss) for the period | 9904 | €7,717 | €254 | -€7,463 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,717 | €254 | -€7,463 | -96.7% |
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.