Serve consult: 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.
Serve consult
Largest movements
- Receivables within one year +€142,353
up €142,353 (+145.1%), from €98,116 to €240,469
of which Trade receivables: +€143,756
- Trade debts +€161,114
new in 2023: €161,114
- Other debts -€40,276
down €40,276 (-84.3%), from €47,759 to €7,483
- Profit (loss) carried forward +€29,510
up €29,510 (+865.4%), from €3,410 to €32,920
- Debts after one year -€10,056
down €10,056 (-61.2%), from €16,421 to €6,365
- Gross operating margin +€24,609
up €24,609 (+110.6%), from €22,244 to €46,853
- Financial charges +€897
up €897 (+6.5%), from €13,839 to €14,736
- Taxes +€517
new in 2023: €517
- Other operating charges +€478
up €478 (+29.5%), from €1,620 to €2,098
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,709 | €406,198 | +€141,489 | +53.5% |
| Fixed assets | 21/28 | €165,729 | €165,729 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,539 | €24,539 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24,539 | €24,539 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €141,190 | €141,190 | = | 0.0% |
| Current assets | 29/58 | €98,980 | €240,469 | +€141,489 | +142.9% |
| Amounts receivable within one year | 40/41 | €98,116 | €240,469 | +€142,353 | +145.1% |
| Trade receivables | 40 | €92,994 | €236,750 | +€143,756 | +154.6% |
| Other amounts receivable | 41 | €5,122 | €3,719 | -€1,403 | -27.4% |
| Cash at bank and in hand | 54/58 | €10 | - | -€10 | |
| Deferred charges and accrued income | 490/1 | €854 | - | -€854 | |
| Total equity and liabilities | 10/49 | €264,709 | €406,198 | +€141,489 | +53.5% |
| Equity | 10/15 | €82,770 | €112,280 | +€29,510 | +35.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,360 | €4,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,360 | €4,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,410 | €32,920 | +€29,510 | +865.4% |
| Amounts payable | 17/49 | €181,939 | €293,918 | +€111,979 | +61.5% |
| Amounts payable after more than one year | 17 | €16,421 | €6,365 | -€10,056 | -61.2% |
| Financial debts | 170/4 | €16,421 | €6,365 | -€10,056 | -61.2% |
| Amounts payable within one year | 42/48 | €165,403 | €287,418 | +€122,015 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €14,705 | €17,705 | +€3,000 | +20.4% |
| Financial debts | 43 | €97,806 | €95,244 | -€2,562 | -2.6% |
| Credit institutions | 430/8 | €97,806 | €95,244 | -€2,562 | -2.6% |
| Trade debts | 44 | - | €161,114 | +€161,114 | |
| Suppliers | 440/4 | - | €161,114 | +€161,114 | |
| Taxes, remuneration and social security | 45 | €5,133 | €5,872 | +€739 | +14.4% |
| Taxes | 450/3 | €5,133 | €5,872 | +€739 | +14.4% |
| Other amounts payable | 47/48 | €47,759 | €7,483 | -€40,276 | -84.3% |
| Accrued charges and deferred income | 492/3 | €115 | €135 | +€20 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | €0 | -€79 | -100.0% |
| Other operating charges | 640/8 | €1,620 | €2,098 | +€478 | +29.5% |
| Gross operating margin | 9900 | €22,244 | €46,853 | +€24,609 | +110.6% |
| Operating profit (loss) | 9901 | €20,545 | €44,755 | +€24,210 | +117.8% |
| Financial income | 75/76B | €1 | €8 | +€7 | +700.0% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +700.0% |
| Financial charges | 65/66B | €13,839 | €14,736 | +€897 | +6.5% |
| Recurring financial charges | 65 | €13,839 | €14,736 | +€897 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €6,707 | €30,027 | +€23,320 | +347.7% |
| Income taxes | 67/77 | - | €517 | +€517 | |
| Profit (loss) for the period | 9904 | €6,707 | €29,510 | +€22,803 | +340.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,707 | €29,510 | +€22,803 | +340.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.