SERVICA: 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.
SERVICA
Largest movements
- Cash +€17,437
up €17,437 (+43.1%), from €40,410 to €57,846
mainly Net result for the year (+€21,136) and Depreciation (+€848)
- Tangible fixed assets -€848
down €848 (-60.8%), from €1,393 to €546
- Profit (loss) carried forward +€21,136
up €21,136 (+30.4%), from -€69,521 to -€48,385
- Other debts -€4,301
down €4,301 (-74.0%), from €5,812 to €1,511
- Gross operating margin -€2,569
down €2,569 (-10.2%), from €25,177 to €22,607
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.
Cash bridge derived
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 | €41,803 | €58,642 | +€16,839 | +40.3% |
| Fixed assets | 21/28 | €1,393 | €546 | -€848 | -60.8% |
| Tangible fixed assets | 22/27 | €1,393 | €546 | -€848 | -60.8% |
| Furniture and vehicles | 24 | €1,393 | €546 | -€848 | -60.8% |
| Current assets | 29/58 | €40,410 | €58,096 | +€17,687 | +43.8% |
| Cash at bank and in hand | 54/58 | €40,410 | €57,846 | +€17,437 | +43.1% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €41,803 | €58,642 | +€16,839 | +40.3% |
| Equity | 10/15 | €35,834 | €56,969 | +€21,136 | +59.0% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | €105,355 | = | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,521 | -€48,385 | +€21,136 | +30.4% |
| Amounts payable | 17/49 | €5,969 | €1,673 | -€4,297 | -72.0% |
| Amounts payable within one year | 42/48 | €5,969 | €1,673 | -€4,297 | -72.0% |
| Trade debts | 44 | €157 | €161 | +€4 | +2.7% |
| Suppliers | 440/4 | €157 | €161 | +€4 | +2.7% |
| Other amounts payable | 47/48 | €5,812 | €1,511 | -€4,301 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €848 | -€43 | -4.8% |
| Other operating charges | 640/8 | €387 | €471 | +€83 | +21.5% |
| Gross operating margin | 9900 | €25,177 | €22,607 | -€2,569 | -10.2% |
| Operating profit (loss) | 9901 | €23,899 | €21,289 | -€2,610 | -10.9% |
| Financial charges | 65/66B | €153 | €153 | +€0 | +0.2% |
| Recurring financial charges | 65 | €153 | €153 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €23,746 | €21,136 | -€2,610 | -11.0% |
| Profit (loss) for the period | 9904 | €23,746 | €21,136 | -€2,610 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,746 | €21,136 | -€2,610 | -11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.