SERSOL - SERVICES AND SOLUTIONS: 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.
SERSOL - SERVICES AND SOLUTIONS
Largest movements
- Cash -€6,634
down €6,634 (-68.6%), from €9,668 to €3,034
mainly Net result for the year (-€4,975) and Receivables within one year (-€4,710)
- Receivables within one year +€4,710
up €4,710 (+27.5%), from €17,155 to €21,864
of which Trade receivables: +€5,405
- Profit (loss) carried forward -€4,975
down €4,975, from €4,710 to -€265
- Tax, wage and social debts +€3,267
up €3,267 (+28.9%), from €11,291 to €14,557
of which Remuneration and social security: +€1,890
- Trade debts -€500
down €500 (-59.7%), from €838 to €338
- Other debts +€311
up €311 (+13.8%), from €2,245 to €2,556
- Staff costs +€8,180
up €8,180 (+14.5%), from €56,357 to €64,537
- Gross operating margin +€1,476
up €1,476 (+2.5%), from €58,637 to €60,113
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.
Derived cash bridge
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 | €27,156 | €25,259 | -€1,898 | -7.0% |
| Fixed assets | 21/28 | €66 | €66 | = | 0.0% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €27,091 | €25,193 | -€1,898 | -7.0% |
| Amounts receivable within one year | 40/41 | €17,155 | €21,864 | +€4,710 | +27.5% |
| Trade receivables | 40 | €13,979 | €19,384 | +€5,405 | +38.7% |
| Other amounts receivable | 41 | €3,176 | €2,480 | -€696 | -21.9% |
| Cash at bank and in hand | 54/58 | €9,668 | €3,034 | -€6,634 | -68.6% |
| Deferred charges and accrued income | 490/1 | €268 | €294 | +€26 | +9.9% |
| Total equity and liabilities | 10/49 | €27,156 | €25,259 | -€1,898 | -7.0% |
| Equity | 10/15 | €12,770 | €7,795 | -€4,975 | -39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,710 | -€265 | -€4,975 | |
| Amounts payable | 17/49 | €14,386 | €17,464 | +€3,077 | +21.4% |
| Amounts payable within one year | 42/48 | €14,373 | €17,451 | +€3,077 | +21.4% |
| Trade debts | 44 | €838 | €338 | -€500 | -59.7% |
| Suppliers | 440/4 | €838 | €338 | -€500 | -59.7% |
| Taxes, remuneration and social security | 45 | €11,291 | €14,557 | +€3,267 | +28.9% |
| Taxes | 450/3 | €4,215 | €5,591 | +€1,376 | +32.7% |
| Remuneration and social security | 454/9 | €7,076 | €8,966 | +€1,890 | +26.7% |
| Other amounts payable | 47/48 | €2,245 | €2,556 | +€311 | +13.8% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,357 | €64,537 | +€8,180 | +14.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €58,637 | €60,113 | +€1,476 | +2.5% |
| Operating profit (loss) | 9901 | €1,892 | -€4,824 | -€6,716 | |
| Financial charges | 65/66B | €185 | €151 | -€34 | -18.3% |
| Recurring financial charges | 65 | €185 | €151 | -€34 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,708 | -€4,975 | -€6,683 | |
| Profit (loss) for the period | 9904 | €1,708 | -€4,975 | -€6,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,708 | -€4,975 | -€6,683 |
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 28 October 2026 via checked.be.