SERVAL MANAGEMENT & CONSULTING: what changed
SERVAL MANAGEMENT & CONSULTING
Largest movements
- Cash -€3,545
down €3,545 (-7.6%), from €46,732 to €43,187
mainly Tax, wage and social debts (-€8,553) and Receivables within one year (-€2,021)
- Receivables within one year +€2,021
up €2,021 (+17.7%), from €11,402 to €13,423
of which Trade receivables: +€3,681
- Deferred charges and accrued income +€983
new in 2025: €983
- Tax, wage and social debts -€8,553
down €8,553 (-73.9%), from €11,581 to €3,028
- Reserves +€6,902
up €6,902 (+26.0%), from €26,565 to €33,467
- Other debts +€1,364
new in 2025: €1,364
- Gross operating margin +€5,952
up €5,952 (+89.7%), from €6,636 to €12,588
- Taxes +€1,735
up €1,735 (+98.9%), from €1,754 to €3,489
- Other operating charges -€523
down €523 (-43.5%), from €1,203 to €680
- Financial income -€163
down €163 (-63.4%), from €256 to €94
- Financial charges +€140
up €140 (+131%), from €107 to €247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,134 | €57,593 | -€541 | -0.9% |
| Current assets | 29/58 | €58,134 | €57,593 | -€541 | -0.9% |
| Amounts receivable within one year | 40/41 | €11,402 | €13,423 | +€2,021 | +17.7% |
| Trade receivables | 40 | €8,400 | €12,081 | +€3,681 | +43.8% |
| Other amounts receivable | 41 | €3,002 | €1,342 | -€1,660 | -55.3% |
| Cash at bank and in hand | 54/58 | €46,732 | €43,187 | -€3,545 | -7.6% |
| Deferred charges and accrued income | 490/1 | - | €983 | +€983 | |
| Total equity and liabilities | 10/49 | €58,134 | €57,593 | -€541 | -0.9% |
| Equity | 10/15 | €45,625 | €52,527 | +€6,902 | +15.1% |
| Contributions | 10/11 | €12,410 | €12,410 | = | 0.0% |
| Reserves | 13 | €26,565 | €33,467 | +€6,902 | +26.0% |
| Distributable reserves | 133 | €26,565 | €33,467 | +€6,902 | +26.0% |
| Profit (loss) carried forward | 14 | €6,650 | €6,650 | = | 0.0% |
| Amounts payable | 17/49 | €12,509 | €5,067 | -€7,443 | -59.5% |
| Amounts payable within one year | 42/48 | €12,509 | €5,067 | -€7,443 | -59.5% |
| Trade debts | 44 | €928 | €675 | -€254 | -27.3% |
| Suppliers | 440/4 | €928 | €675 | -€254 | -27.3% |
| Taxes, remuneration and social security | 45 | €11,581 | €3,028 | -€8,553 | -73.9% |
| Taxes | 450/3 | €11,581 | €3,028 | -€8,553 | -73.9% |
| Other amounts payable | 47/48 | - | €1,364 | +€1,364 | |
| Other operating charges | 640/8 | €1,203 | €680 | -€523 | -43.5% |
| Gross operating margin | 9900 | €6,636 | €12,588 | +€5,952 | +89.7% |
| Operating profit (loss) | 9901 | €5,432 | €11,908 | +€6,475 | +119% |
| Financial income | 75/76B | €256 | €94 | -€163 | -63.4% |
| Recurring financial income | 75 | €256 | €94 | -€163 | -63.4% |
| Financial charges | 65/66B | €107 | €247 | +€140 | +131% |
| Recurring financial charges | 65 | €107 | €247 | +€140 | +131% |
| Profit (loss) for the period before taxes | 9903 | €5,582 | €11,755 | +€6,173 | +111% |
| Income taxes | 67/77 | €1,754 | €3,489 | +€1,735 | +98.9% |
| Profit (loss) for the period | 9904 | €3,827 | €8,266 | +€4,438 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €3,827 | €8,266 | +€4,438 | +116% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.