SERVI - ASSUR: 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.
SERVI - ASSUR
Largest movements
- Cash -€53,430
down €53,430 (-25.2%), from €211,727 to €158,297
mainly Current investments (-€46,385) and Trade debts (-€21,947)
- Current investments +€46,385
up €46,385 (+29.3%), from €158,067 to €204,452
- Tangible fixed assets +€5,127
up €5,127 (+120%), from €4,277 to €9,404
- Trade debts -€21,947
down €21,947 (-58.2%), from €37,717 to €15,770
- Reserves +€16,761
up €16,761 (+39.1%), from €42,874 to €59,635
of which Distributable reserves: +€16,761
- Financial charges +€37,644
up €37,644, from -€16,248 to €21,396
- Financial income +€20,684
up €20,684 (+207%), from €9,996 to €30,680
- Turnover +€10,742
up €10,742 (+14.9%), from €72,035 to €82,777
- Purchases and services +€10,440
up €10,440 (+21.8%), from €47,784 to €58,224
- Taxes +€2,569
up €2,569 (+20.9%), from €12,282 to €14,851
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 | €388,304 | €383,924 | -€4,380 | -1.1% |
| Fixed assets | 21/28 | €4,277 | €9,404 | +€5,127 | +120% |
| Tangible fixed assets | 22/27 | €4,277 | €9,404 | +€5,127 | +120% |
| Furniture and vehicles | 24 | €4,277 | €9,404 | +€5,127 | +120% |
| Current assets | 29/58 | €384,027 | €374,520 | -€9,507 | -2.5% |
| Amounts receivable within one year | 40/41 | €12,888 | €10,427 | -€2,461 | -19.1% |
| Trade receivables | 40 | €12,888 | €7,367 | -€5,521 | -42.8% |
| Other amounts receivable | 41 | - | €3,060 | +€3,060 | |
| Current investments | 50/53 | €158,067 | €204,452 | +€46,385 | +29.3% |
| Cash at bank and in hand | 54/58 | €211,727 | €158,297 | -€53,430 | -25.2% |
| Deferred charges and accrued income | 490/1 | €1,345 | €1,344 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €388,304 | €383,924 | -€4,380 | -1.1% |
| Equity | 10/15 | €346,054 | €362,815 | +€16,761 | +4.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €42,874 | €59,635 | +€16,761 | +39.1% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €36,624 | €53,385 | +€16,761 | +45.8% |
| Profit (loss) carried forward | 14 | €240,680 | €240,680 | = | 0.0% |
| Amounts payable | 17/49 | €42,250 | €21,109 | -€21,141 | -50.0% |
| Amounts payable within one year | 42/48 | €42,250 | €21,109 | -€21,141 | -50.0% |
| Trade debts | 44 | €37,717 | €15,770 | -€21,947 | -58.2% |
| Suppliers | 440/4 | €37,717 | €15,770 | -€21,947 | -58.2% |
| Taxes, remuneration and social security | 45 | €4,533 | €5,339 | +€806 | +17.8% |
| Taxes | 450/3 | €4,533 | €5,339 | +€806 | +17.8% |
| Turnover | 70 | €72,035 | €82,777 | +€10,742 | +14.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,784 | €58,224 | +€10,440 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,824 | +€622 | +51.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €24,251 | €24,553 | +€302 | +1.2% |
| Operating profit (loss) | 9901 | €22,662 | €22,329 | -€333 | -1.5% |
| Financial income | 75/76B | €9,996 | €30,680 | +€20,684 | +207% |
| Recurring financial income | 75 | €9,996 | €30,680 | +€20,684 | +207% |
| Financial charges | 65/66B | -€16,248 | €21,396 | +€37,644 | |
| Recurring financial charges | 65 | -€16,248 | €21,396 | +€37,644 | |
| Profit (loss) for the period before taxes | 9903 | €48,906 | €31,613 | -€17,293 | -35.4% |
| Income taxes | 67/77 | €12,282 | €14,851 | +€2,569 | +20.9% |
| Profit (loss) for the period | 9904 | €36,624 | €16,762 | -€19,862 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,624 | €16,762 | -€19,862 | -54.2% |
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 17 October 2026 via checked.be.