SERVI DIAM: 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 DIAM
Largest movements
- Receivables within one year -€35,796
down €35,796 (-12.0%), from €297,747 to €261,951
of which Trade receivables: -€41,323
- Cash +€12,460
up €12,460 (+24.8%), from €50,237 to €62,696
mainly Receivables within one year (+€35,796) and Depreciation (+€7,398)
- Profit (loss) carried forward -€23,598
down €23,598 (-136%), from -€17,329 to -€40,928
- Trade debts -€4,556
down €4,556 (-1.8%), from €251,996 to €247,441
- Gross operating margin -€6,409
down €6,409 (-10.6%), from €60,461 to €54,052
- Depreciation -€890
down €890 (-10.7%), from €8,288 to €7,398
- Financial charges -€888
down €888 (-60.6%), from €1,467 to €579
- Other operating charges -€727
down €727 (-42.1%), from €1,727 to €1,000
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 | €372,081 | €346,916 | -€25,165 | -6.8% |
| Fixed assets | 21/28 | €24,097 | €22,269 | -€1,829 | -7.6% |
| Tangible fixed assets | 22/27 | €19,523 | €17,574 | -€1,949 | -10.0% |
| Plant, machinery and equipment | 23 | €14,547 | €14,639 | +€92 | +0.6% |
| Furniture and vehicles | 24 | €4,976 | €2,935 | -€2,040 | -41.0% |
| Financial fixed assets | 28 | €4,574 | €4,694 | +€120 | +2.6% |
| Current assets | 29/58 | €347,984 | €324,648 | -€23,336 | -6.7% |
| Amounts receivable within one year | 40/41 | €297,747 | €261,951 | -€35,796 | -12.0% |
| Trade receivables | 40 | €98,052 | €56,729 | -€41,323 | -42.1% |
| Other amounts receivable | 41 | €199,695 | €205,222 | +€5,527 | +2.8% |
| Cash at bank and in hand | 54/58 | €50,237 | €62,696 | +€12,460 | +24.8% |
| Total equity and liabilities | 10/49 | €372,081 | €346,916 | -€25,165 | -6.8% |
| Equity | 10/15 | €81,729 | €58,131 | -€23,598 | -28.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €49,058 | €49,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €44,058 | €44,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,329 | -€40,928 | -€23,598 | -136% |
| Amounts payable | 17/49 | €290,352 | €288,785 | -€1,567 | -0.5% |
| Amounts payable within one year | 42/48 | €290,352 | €288,785 | -€1,567 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €251,996 | €247,441 | -€4,556 | -1.8% |
| Suppliers | 440/4 | €251,996 | €247,441 | -€4,556 | -1.8% |
| Taxes, remuneration and social security | 45 | €1,834 | €5,067 | +€3,232 | +176% |
| Taxes | 450/3 | €1,834 | €3,253 | +€1,419 | +77.3% |
| Remuneration and social security | 454/9 | - | €1,813 | +€1,813 | |
| Other amounts payable | 47/48 | €16,522 | €16,278 | -€244 | -1.5% |
| Remuneration, social security and pensions | 62 | €68,325 | €68,673 | +€348 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,288 | €7,398 | -€890 | -10.7% |
| Other operating charges | 640/8 | €1,727 | €1,000 | -€727 | -42.1% |
| Gross operating margin | 9900 | €60,461 | €54,052 | -€6,409 | -10.6% |
| Operating profit (loss) | 9901 | -€17,880 | -€23,020 | -€5,140 | -28.7% |
| Financial charges | 65/66B | €1,467 | €579 | -€888 | -60.6% |
| Recurring financial charges | 65 | €1,467 | €579 | -€888 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,347 | -€23,598 | -€4,252 | -22.0% |
| Income taxes | 67/77 | €31 | - | -€31 | |
| Profit (loss) for the period | 9904 | -€19,377 | -€23,598 | -€4,221 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,377 | -€23,598 | -€4,221 | -21.8% |
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 15 October 2026 via checked.be.