SERVIA: 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.
SERVIA
Largest movements
- Cash +€16,674
up €16,674 (+49.3%), from €33,839 to €50,513
mainly Depreciation (+€18,282) and Receivables within one year (+€16,101)
- Receivables within one year -€16,101
down €16,101 (-80.4%), from €20,022 to €3,921
of which Trade receivables: -€17,342
- Tangible fixed assets -€8,192
down €8,192 (-4.4%), from €184,568 to €176,376
of which Plant, machinery and equipment: -€6,325
- Other debts -€7,661
down €7,661 (-6.1%), from €125,727 to €118,066
- Tax, wage and social debts -€5,723
down €5,723 (-91.7%), from €6,239 to €516
- Reserves +€5,160
up €5,160 (+6.3%), from €82,501 to €87,661
- Gross operating margin -€21,072
down €21,072 (-37.9%), from €55,555 to €34,483
- Taxes -€6,210
down €6,210 (-71.6%), from €8,675 to €2,465
- Depreciation +€1,565
up €1,565 (+9.4%), from €16,718 to €18,282
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 | €239,919 | €231,924 | -€7,995 | -3.3% |
| Fixed assets | 21/28 | €184,568 | €176,376 | -€8,192 | -4.4% |
| Tangible fixed assets | 22/27 | €184,568 | €176,376 | -€8,192 | -4.4% |
| Land and buildings | 22 | €139,394 | €138,239 | -€1,155 | -0.8% |
| Plant, machinery and equipment | 23 | €39,152 | €32,827 | -€6,325 | -16.2% |
| Furniture and vehicles | 24 | €6,022 | €5,310 | -€712 | -11.8% |
| Current assets | 29/58 | €55,351 | €55,548 | +€197 | +0.4% |
| Amounts receivable within one year | 40/41 | €20,022 | €3,921 | -€16,101 | -80.4% |
| Trade receivables | 40 | €17,790 | €448 | -€17,342 | -97.5% |
| Other amounts receivable | 41 | €2,231 | €3,472 | +€1,241 | +55.6% |
| Cash at bank and in hand | 54/58 | €33,839 | €50,513 | +€16,674 | +49.3% |
| Deferred charges and accrued income | 490/1 | €1,490 | €1,115 | -€376 | -25.2% |
| Total equity and liabilities | 10/49 | €239,919 | €231,924 | -€7,995 | -3.3% |
| Equity | 10/15 | €101,435 | €106,602 | +€5,168 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,501 | €87,661 | +€5,160 | +6.3% |
| Distributable reserves | 133 | €82,501 | €87,661 | +€5,160 | +6.3% |
| Profit (loss) carried forward | 14 | €334 | €342 | +€8 | +2.3% |
| Amounts payable | 17/49 | €138,484 | €125,322 | -€13,163 | -9.5% |
| Amounts payable within one year | 42/48 | €132,024 | €118,721 | -€13,302 | -10.1% |
| Trade debts | 44 | €58 | €140 | +€82 | +142% |
| Suppliers | 440/4 | €58 | €140 | +€82 | +142% |
| Taxes, remuneration and social security | 45 | €6,239 | €516 | -€5,723 | -91.7% |
| Taxes | 450/3 | €6,239 | €516 | -€5,723 | -91.7% |
| Other amounts payable | 47/48 | €125,727 | €118,066 | -€7,661 | -6.1% |
| Accrued charges and deferred income | 492/3 | €6,461 | €6,600 | +€140 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,718 | €18,282 | +€1,565 | +9.4% |
| Other operating charges | 640/8 | €2,097 | €2,148 | +€51 | +2.5% |
| Gross operating margin | 9900 | €55,555 | €34,483 | -€21,072 | -37.9% |
| Operating profit (loss) | 9901 | €36,740 | €14,052 | -€22,688 | -61.8% |
| Financial income | 75/76B | €144 | €228 | +€85 | +59.1% |
| Recurring financial income | 75 | €144 | €228 | +€85 | +59.1% |
| Financial charges | 65/66B | €6,464 | €6,648 | +€184 | +2.8% |
| Recurring financial charges | 65 | €6,464 | €6,648 | +€184 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €30,419 | €7,632 | -€22,787 | -74.9% |
| Income taxes | 67/77 | €8,675 | €2,465 | -€6,210 | -71.6% |
| Profit (loss) for the period | 9904 | €21,745 | €5,168 | -€16,577 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,745 | €5,168 | -€16,577 | -76.2% |
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 16 October 2026 via checked.be.