SERVANS: 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.
SERVANS
Largest movements
- Cash +€20,152
up €20,152 (+14.9%), from €135,422 to €155,574
mainly Net result for the year (+€21,049) and Other debts (+€11,342)
- Tangible fixed assets -€5,706
down €5,706 (-45.6%), from €12,502 to €6,796
of which Furniture and vehicles: -€5,478
- Other debts +€11,342
up €11,342 (+37.0%), from €30,678 to €42,020
- Reserves +€3,190
up €3,190 (+5.4%), from €59,218 to €62,408
of which Distributable reserves: +€5,049
- Tax, wage and social debts -€2,397
down €2,397 (-48.4%), from €4,950 to €2,554
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Depreciation -€3,213
down €3,213 (-26.3%), from €12,207 to €8,994
- Taxes -€2,786
down €2,786 (-21.0%), from €13,292 to €10,507
- Gross operating margin -€1,509
down €1,509 (-3.5%), from €42,862 to €41,352
- Financial income -€1,357
down €1,357 (-87.5%), from €1,551 to €194
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 | €165,566 | €180,142 | +€14,577 | +8.8% |
| Fixed assets | 21/28 | €12,750 | €7,043 | -€5,706 | -44.8% |
| Tangible fixed assets | 22/27 | €12,502 | €6,796 | -€5,706 | -45.6% |
| Plant, machinery and equipment | 23 | €583 | €466 | -€117 | -20.0% |
| Furniture and vehicles | 24 | €11,128 | €5,650 | -€5,478 | -49.2% |
| Other tangible fixed assets | 26 | €791 | €680 | -€112 | -14.1% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €152,816 | €173,099 | +€20,283 | +13.3% |
| Amounts receivable within one year | 40/41 | €15,909 | €16,274 | +€365 | +2.3% |
| Trade receivables | 40 | €15,869 | €16,274 | +€405 | +2.6% |
| Other amounts receivable | 41 | €40 | - | -€40 | |
| Cash at bank and in hand | 54/58 | €135,422 | €155,574 | +€20,152 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,250 | -€235 | -15.8% |
| Total equity and liabilities | 10/49 | €165,566 | €180,142 | +€14,577 | +8.8% |
| Equity | 10/15 | €95,844 | €100,893 | +€5,049 | +5.3% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €59,218 | €62,408 | +€3,190 | +5.4% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €57,359 | €62,408 | +€5,049 | +8.8% |
| Profit (loss) carried forward | 14 | €18,033 | €18,033 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,500 | €24,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,500 | €24,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,500 | €24,500 | = | 0.0% |
| Amounts payable | 17/49 | €45,222 | €54,750 | +€9,528 | +21.1% |
| Amounts payable within one year | 42/48 | €45,140 | €54,690 | +€9,549 | +21.2% |
| Trade debts | 44 | €9,512 | €10,116 | +€604 | +6.4% |
| Suppliers | 440/4 | €9,512 | €10,116 | +€604 | +6.4% |
| Taxes, remuneration and social security | 45 | €4,950 | €2,554 | -€2,397 | -48.4% |
| Taxes | 450/3 | €4,950 | €2,554 | -€2,397 | -48.4% |
| Other amounts payable | 47/48 | €30,678 | €42,020 | +€11,342 | +37.0% |
| Accrued charges and deferred income | 492/3 | €82 | €60 | -€22 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,207 | €8,994 | -€3,213 | -26.3% |
| Other operating charges | 640/8 | €837 | €423 | -€414 | -49.5% |
| Gross operating margin | 9900 | €42,862 | €41,352 | -€1,509 | -3.5% |
| Operating profit (loss) | 9901 | €29,817 | €31,935 | +€2,118 | +7.1% |
| Financial income | 75/76B | €1,551 | €194 | -€1,357 | -87.5% |
| Recurring financial income | 75 | €1,551 | €194 | -€1,357 | -87.5% |
| Financial charges | 65/66B | €737 | €574 | -€163 | -22.1% |
| Recurring financial charges | 65 | €737 | €574 | -€163 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €30,631 | €31,556 | +€924 | +3.0% |
| Income taxes | 67/77 | €13,292 | €10,507 | -€2,786 | -21.0% |
| Profit (loss) for the period | 9904 | €17,339 | €21,049 | +€3,710 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,339 | €21,049 | +€3,710 | +21.4% |
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 1 October 2026 via checked.be.