SERVI-VIT: 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.
What changed
SERVI-VIT
NACE 47.525, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€66,812
2024 · €41,620+€25,193
Equity
€1.0m
2024 · €987,473+€36,812
Cash
€773,064
2024 · €733,092+€39,973
Balance sheet total
€1.1m
2024 · €1.1m+€45,908
Largest movements
Assets
- Cash +€39,973
up €39,973 (+5.5%), from €733,092 to €773,064
mainly Net result for the year (+€66,812) and Depreciation (+€27,305)
Equity and liabilities
- Profit (loss) carried forward +€36,812
up €36,812 (+4.4%), from €844,348 to €881,160
Income statement
- Financial charges -€43,168
down €43,168 (-73.2%), from €58,978 to €15,810
of which Non-recurring financial charges: -€41,986
- Gross operating margin -€14,478
down €14,478 (-5.5%), from €262,484 to €248,007
- Staff costs +€5,181
up €5,181 (+4.3%), from €120,860 to €126,041
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.
Result 2024
€41,620
Gross operating margin
-€14,478
Staff costs
-€5,181
Depreciation
-€1,339
Other operating charges
+€1,700
Financial income
-€1,093
Financial charges
+€43,168
Taxes
+€2,415
Result 2025
€66,812
raises the resultlowers the result
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.
From operations
+€95,973
Investment
-€26,000
Financing
-€30,000
Cash 2024
€733,092
From operations (derived)
+€95,973
Net result for the year
+€66,812
Depreciation
+€27,305
Stocks and contracts
+€4,288
Receivables within one year
-€10,738
Deferred charges and accrued income
-€790
Trade debts
-€1,086
Tax, wage and social debts
+€10,182
Investment (derived)
-€26,000
Investment in fixed assets (net)
-€26,000
Financing
-€30,000
Contributions, distributions and other
-€30,000
Cash 2025
€773,064
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,094,072 | €1,139,981 | +€45,908 | +4.2% |
| Fixed assets | 21/28 | €71,167 | €69,862 | -€1,305 | -1.8% |
| Tangible fixed assets | 22/27 | €71,167 | €69,862 | -€1,305 | -1.8% |
| Furniture and vehicles | 24 | €71,167 | €69,862 | -€1,305 | -1.8% |
| Current assets | 29/58 | €1,022,905 | €1,070,118 | +€47,213 | +4.6% |
| Stocks and contracts in progress | 3 | €120,165 | €115,878 | -€4,288 | -3.6% |
| Stocks | 30/36 | €120,165 | €115,878 | -€4,288 | -3.6% |
| Amounts receivable within one year | 40/41 | €164,022 | €174,760 | +€10,738 | +6.5% |
| Trade receivables | 40 | €164,022 | €174,760 | +€10,738 | +6.5% |
| Cash at bank and in hand | 54/58 | €733,092 | €773,064 | +€39,973 | +5.5% |
| Deferred charges and accrued income | 490/1 | €5,626 | €6,416 | +€790 | +14.0% |
| Total equity and liabilities | 10/49 | €1,094,072 | €1,139,981 | +€45,908 | +4.2% |
| Equity | 10/15 | €987,473 | €1,024,285 | +€36,812 | +3.7% |
| Contributions | 10/11 | €114,789 | €114,789 | = | 0.0% |
| Reserves | 13 | €28,336 | €28,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,479 | €11,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,479 | €11,479 | = | 0.0% |
| Distributable reserves | 133 | €16,857 | €16,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €844,348 | €881,160 | +€36,812 | +4.4% |
| Provisions and deferred taxes | 16 | €2,975 | €2,975 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,975 | €2,975 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,975 | €2,975 | = | 0.0% |
| Amounts payable | 17/49 | €103,625 | €112,721 | +€9,096 | +8.8% |
| Amounts payable within one year | 42/48 | €103,625 | €112,721 | +€9,096 | +8.8% |
| Trade debts | 44 | €37,480 | €36,394 | -€1,086 | -2.9% |
| Suppliers | 440/4 | €37,480 | €36,394 | -€1,086 | -2.9% |
| Taxes, remuneration and social security | 45 | €36,145 | €46,327 | +€10,182 | +28.2% |
| Taxes | 450/3 | €17,959 | €28,283 | +€10,323 | +57.5% |
| Remuneration and social security | 454/9 | €18,186 | €18,044 | -€142 | -0.8% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120,860 | €126,041 | +€5,181 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,965 | €27,305 | +€1,339 | +5.2% |
| Other operating charges | 640/8 | €3,211 | €1,511 | -€1,700 | -52.9% |
| Gross operating margin | 9900 | €262,484 | €248,007 | -€14,478 | -5.5% |
| Operating profit (loss) | 9901 | €112,447 | €93,150 | -€19,298 | -17.2% |
| Financial income | 75/76B | €2,908 | €1,816 | -€1,093 | -37.6% |
| Recurring financial income | 75 | €2,908 | €1,816 | -€1,093 | -37.6% |
| Financial charges | 65/66B | €58,978 | €15,810 | -€43,168 | -73.2% |
| Recurring financial charges | 65 | €1,300 | €119 | -€1,182 | -90.9% |
| Non-recurring financial charges | 66B | €57,677 | €15,691 | -€41,986 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €56,378 | €79,156 | +€22,778 | +40.4% |
| Income taxes | 67/77 | €14,758 | €12,343 | -€2,415 | -16.4% |
| Profit (loss) for the period | 9904 | €41,620 | €66,812 | +€25,193 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,620 | €66,812 | +€25,193 | +60.5% |
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 16 October 2026 via checked.be.