Serviam+: 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.
Serviam+
Largest movements
- Receivables within one year -€42,302
down €42,302 (-86.2%), from €49,053 to €6,751
of which Trade receivables: -€28,227
- Cash +€27,825
up €27,825 (+220.4%), from €12,623 to €40,448
mainly Receivables within one year (+€42,302) and Net result for the year (+€39,073)
- Tangible fixed assets -€644
down €644 (-46.7%), from €1,379 to €735
- Trade debts -€9,046
down €9,046 (-65.3%), from €13,852 to €4,806
- Other debts -€6,086
down €6,086 (-12.4%), from €49,203 to €43,117
- Gross operating margin +€52,605
up €52,605, from -€12,567 to €40,038
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 | €63,054 | €47,934 | -€15,121 | -24.0% |
| Fixed assets | 21/28 | €1,379 | €735 | -€644 | -46.7% |
| Tangible fixed assets | 22/27 | €1,379 | €735 | -€644 | -46.7% |
| Furniture and vehicles | 24 | €1,379 | €735 | -€644 | -46.7% |
| Current assets | 29/58 | €61,676 | €47,199 | -€14,477 | -23.5% |
| Amounts receivable within one year | 40/41 | €49,053 | €6,751 | -€42,302 | -86.2% |
| Trade receivables | 40 | €32,311 | €4,084 | -€28,227 | -87.4% |
| Other amounts receivable | 41 | €16,742 | €2,667 | -€14,075 | -84.1% |
| Cash at bank and in hand | 54/58 | €12,623 | €40,448 | +€27,825 | +220.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €63,054 | €47,934 | -€15,121 | -24.0% |
| Equity | 10/15 | - | €11 | +€11 | |
| Contributions | 10/11 | - | €11 | +€11 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,054 | €47,923 | -€15,132 | -24.0% |
| Amounts payable within one year | 42/48 | €63,054 | €47,923 | -€15,132 | -24.0% |
| Trade debts | 44 | €13,852 | €4,806 | -€9,046 | -65.3% |
| Suppliers | 440/4 | €13,852 | €4,806 | -€9,046 | -65.3% |
| Other amounts payable | 47/48 | €49,203 | €43,117 | -€6,086 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474 | €644 | +€169 | +35.7% |
| Other operating charges | 640/8 | €57 | €64 | +€7 | +11.6% |
| Gross operating margin | 9900 | -€12,567 | €40,038 | +€52,605 | |
| Operating profit (loss) | 9901 | -€13,098 | €39,331 | +€52,429 | |
| Financial income | 75/76B | €0 | €26 | +€26 | |
| Recurring financial income | 75 | €0 | €26 | +€26 | |
| Financial charges | 65/66B | €287 | €284 | -€3 | -1.1% |
| Recurring financial charges | 65 | €287 | €284 | -€3 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,385 | €39,073 | +€52,458 | |
| Profit (loss) for the period | 9904 | -€13,385 | €39,073 | +€52,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,385 | €39,073 | +€52,458 |
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 5 October 2026 via checked.be.