Sergey Services: 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.
Sergey Services
Largest movements
- Cash +€50,385
up €50,385 (+352.0%), from €14,313 to €64,698
mainly Trade debts (+€41,506) and Net result for the year (+€30,998)
- Tangible fixed assets +€40,421
up €40,421 (+4674.7%), from €865 to €41,286
of which Furniture and vehicles: +€40,711
- Receivables within one year +€12,040
up €12,040 (+42.5%), from €28,304 to €40,344
of which Trade receivables: +€13,304
- Trade debts +€41,506
up €41,506 (+4993.4%), from €831 to €42,337
- Reserves +€30,998
up €30,998 (+161.1%), from €19,240 to €50,237
- Debts after one year +€19,968
new in 2024: €19,968
- Tax, wage and social debts +€6,483
up €6,483 (+70.4%), from €9,208 to €15,692
of which Taxes: +€5,272
- Current portion of long-term debt +€5,600
new in 2024: €5,600
- Gross operating margin +€77,575
up €77,575 (+319.2%), from €24,302 to €101,878
- Staff costs +€50,073
new in 2024: €50,073
- Depreciation +€10,772
up €10,772 (+251084.6%), from €4 to €10,776
- Taxes +€2,941
up €2,941 (+61.1%), from €4,810 to €7,751
- Financial charges +€1,869
up €1,869 (+2583.4%), from €72 to €1,942
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.
Cash bridge derived
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 | €43,482 | €146,328 | +€102,846 | +236.5% |
| Fixed assets | 21/28 | €865 | €41,286 | +€40,421 | +4674.7% |
| Tangible fixed assets | 22/27 | €865 | €41,286 | +€40,421 | +4674.7% |
| Plant, machinery and equipment | 23 | €865 | €575 | -€290 | -33.5% |
| Furniture and vehicles | 24 | - | €40,711 | +€40,711 | |
| Current assets | 29/58 | €42,617 | €105,042 | +€62,425 | +146.5% |
| Amounts receivable within one year | 40/41 | €28,304 | €40,344 | +€12,040 | +42.5% |
| Trade receivables | 40 | €27,040 | €40,344 | +€13,304 | +49.2% |
| Other amounts receivable | 41 | €1,264 | €0 | -€1,264 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,313 | €64,698 | +€50,385 | +352.0% |
| Total equity and liabilities | 10/49 | €43,482 | €146,328 | +€102,846 | +236.5% |
| Equity | 10/15 | €24,240 | €55,237 | +€30,998 | +127.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,240 | €50,237 | +€30,998 | +161.1% |
| Distributable reserves | 133 | €19,240 | €50,237 | +€30,998 | +161.1% |
| Amounts payable | 17/49 | €19,242 | €91,091 | +€71,849 | +373.4% |
| Amounts payable after more than one year | 17 | - | €19,968 | +€19,968 | |
| Financial debts | 170/4 | - | €19,968 | +€19,968 | |
| Amounts payable within one year | 42/48 | €19,242 | €70,979 | +€51,737 | +268.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,600 | +€5,600 | |
| Trade debts | 44 | €831 | €42,337 | +€41,506 | +4993.4% |
| Suppliers | 440/4 | €831 | €42,337 | +€41,506 | +4993.4% |
| Taxes, remuneration and social security | 45 | €9,208 | €15,692 | +€6,483 | +70.4% |
| Taxes | 450/3 | €8,208 | €13,480 | +€5,272 | +64.2% |
| Remuneration and social security | 454/9 | €1,000 | €2,212 | +€1,212 | +121.2% |
| Other amounts payable | 47/48 | €9,202 | €7,350 | -€1,852 | -20.1% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Remuneration, social security and pensions | 62 | - | €50,073 | +€50,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €10,776 | +€10,772 | +251084.6% |
| Other operating charges | 640/8 | €176 | €339 | +€163 | +92.8% |
| Gross operating margin | 9900 | €24,302 | €101,878 | +€77,575 | +319.2% |
| Operating profit (loss) | 9901 | €24,122 | €40,690 | +€16,568 | +68.7% |
| Financial charges | 65/66B | €72 | €1,942 | +€1,869 | +2583.4% |
| Recurring financial charges | 65 | €72 | €1,942 | +€1,869 | +2583.4% |
| Profit (loss) for the period before taxes | 9903 | €24,050 | €38,748 | +€14,698 | +61.1% |
| Income taxes | 67/77 | €4,810 | €7,751 | +€2,941 | +61.1% |
| Profit (loss) for the period | 9904 | €19,240 | €30,998 | +€11,758 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,240 | €30,998 | +€11,758 | +61.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.