SERVAN: 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.
SERVAN
Largest movements
- Tangible fixed assets +€4,747
new in 2025: €4,747
- Cash +€1,559
up €1,559 (+1.8%), from €85,530 to €87,089
mainly Net result for the year (+€5,627) and Trade debts (+€2,199)
- Profit (loss) carried forward +€5,627
up €5,627 (+5.8%), from €97,464 to €103,091
- Trade debts +€2,199
up €2,199 (+102.0%), from €2,155 to €4,355
- Tax, wage and social debts -€1,781
down €1,781 (-47.0%), from €3,786 to €2,005
of which Taxes: -€1,139
- Gross operating margin +€5,093
up €5,093 (+89.7%), from €5,680 to €10,773
- Other operating charges -€326
down €326 (-15.1%), from €2,158 to €1,832
- Taxes -€302
down €302 (-20.9%), from €1,445 to €1,143
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 | €121,105 | €127,431 | +€6,326 | +5.2% |
| Fixed assets | 21/28 | - | €4,747 | +€4,747 | |
| Tangible fixed assets | 22/27 | - | €4,747 | +€4,747 | |
| Furniture and vehicles | 24 | - | €4,747 | +€4,747 | |
| Current assets | 29/58 | €121,105 | €122,684 | +€1,579 | +1.3% |
| Stocks and contracts in progress | 3 | €34,478 | €34,478 | = | 0.0% |
| Stocks | 30/36 | €34,478 | €34,478 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,097 | €1,117 | +€20 | +1.8% |
| Other amounts receivable | 41 | €1,097 | €1,117 | +€20 | +1.8% |
| Cash at bank and in hand | 54/58 | €85,530 | €87,089 | +€1,559 | +1.8% |
| Total equity and liabilities | 10/49 | €121,105 | €127,431 | +€6,326 | +5.2% |
| Equity | 10/15 | €105,524 | €111,151 | +€5,627 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,464 | €103,091 | +€5,627 | +5.8% |
| Amounts payable | 17/49 | €15,581 | €16,280 | +€699 | +4.5% |
| Amounts payable within one year | 42/48 | €15,581 | €16,280 | +€699 | +4.5% |
| Trade debts | 44 | €2,155 | €4,355 | +€2,199 | +102.0% |
| Suppliers | 440/4 | €2,155 | €4,355 | +€2,199 | +102.0% |
| Taxes, remuneration and social security | 45 | €3,786 | €2,005 | -€1,781 | -47.0% |
| Taxes | 450/3 | €3,144 | €2,005 | -€1,139 | -36.2% |
| Remuneration and social security | 454/9 | €642 | - | -€642 | |
| Other amounts payable | 47/48 | €9,640 | €9,920 | +€281 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €595 | +€18 | +3.1% |
| Other operating charges | 640/8 | €2,158 | €1,832 | -€326 | -15.1% |
| Gross operating margin | 9900 | €5,680 | €10,773 | +€5,093 | +89.7% |
| Operating profit (loss) | 9901 | €2,944 | €8,345 | +€5,401 | +183.5% |
| Financial income | 75/76B | €7 | €6 | -€1 | -16.5% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -16.5% |
| Financial charges | 65/66B | €1,503 | €1,581 | +€78 | +5.2% |
| Recurring financial charges | 65 | €1,503 | €1,581 | +€78 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €1,448 | €6,770 | +€5,322 | +367.6% |
| Income taxes | 67/77 | €1,445 | €1,143 | -€302 | -20.9% |
| Profit (loss) for the period | 9904 | €3 | €5,627 | +€5,624 | +188094.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3 | €5,627 | +€5,624 | +188094.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.