Service By Design: what changed
What changed
Service By Design
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€58,797
2024 · €65,918-€7,121
Equity
€296,064
2024 · €264,268+€31,797
Cash
-
not filed
Balance sheet total
€327,152
2024 · €291,308+€35,844
Largest movements
Assets
- Receivables within one year +€118,349
up €118,349 (+5,557%), from €2,130 to €120,479
of which Other amounts receivable: +€101,362
- Receivables after one year -€81,074
down €81,074 (-28.8%), from €281,074 to €200,000
Equity and liabilities
- Profit (loss) carried forward +€31,797
up €31,797 (+13.0%), from €243,808 to €275,604
- Short-term financial debts +€4,995
up €4,995 (+2,008%), from €249 to €5,243
- Tax, wage and social debts +€4,476
up €4,476 (+47.4%), from €9,437 to €13,913
- Current portion of long-term debt -€4,236
down €4,236 (-33.7%), from €12,561 to €8,325
Income statement
- Gross operating margin -€11,265
down €11,265 (-13.5%), from €83,284 to €72,019
- Financial income +€1,963
up €1,963 (+26.4%), from €7,436 to €9,399
- Taxes -€1,912
down €1,912 (-11.2%), from €17,059 to €15,147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€65,918
Gross operating margin
-€11,265
Depreciation
-€229
Other operating charges
-€264
Financial income
+€1,963
Financial charges
+€762
Taxes
+€1,912
Result 2025
€58,797
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,308 | €327,152 | +€35,844 | +12.3% |
| Fixed assets | 21/28 | €1,103 | €1,279 | +€176 | +15.9% |
| Tangible fixed assets | 22/27 | €1,103 | €1,279 | +€176 | +15.9% |
| Furniture and vehicles | 24 | €1,103 | €1,279 | +€176 | +15.9% |
| Current assets | 29/58 | €290,205 | €325,873 | +€35,668 | +12.3% |
| Amounts receivable after more than one year | 29 | €281,074 | €200,000 | -€81,074 | -28.8% |
| Other amounts receivable | 291 | €281,074 | €200,000 | -€81,074 | -28.8% |
| Amounts receivable within one year | 40/41 | €2,130 | €120,479 | +€118,349 | +5,557% |
| Trade receivables | 40 | €189 | €17,177 | +€16,988 | +8,994% |
| Other amounts receivable | 41 | €1,941 | €103,302 | +€101,362 | +5,223% |
| Deferred charges and accrued income | 490/1 | €7,001 | €5,394 | -€1,607 | -23.0% |
| Total equity and liabilities | 10/49 | €291,308 | €327,152 | +€35,844 | +12.3% |
| Equity | 10/15 | €264,268 | €296,064 | +€31,797 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,808 | €275,604 | +€31,797 | +13.0% |
| Amounts payable | 17/49 | €27,040 | €31,088 | +€4,047 | +15.0% |
| Amounts payable after more than one year | 17 | €2,989 | - | -€2,989 | |
| Financial debts | 170/4 | €2,989 | - | -€2,989 | |
| Amounts payable within one year | 42/48 | €24,051 | €31,088 | +€7,036 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €12,561 | €8,325 | -€4,236 | -33.7% |
| Financial debts | 43 | €249 | €5,243 | +€4,995 | +2,008% |
| Credit institutions | 430/8 | €249 | €5,243 | +€4,995 | +2,008% |
| Trade debts | 44 | €1,804 | €3,606 | +€1,802 | +99.8% |
| Suppliers | 440/4 | €1,804 | €3,606 | +€1,802 | +99.8% |
| Taxes, remuneration and social security | 45 | €9,437 | €13,913 | +€4,476 | +47.4% |
| Taxes | 450/3 | €9,437 | €13,913 | +€4,476 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €813 | €1,042 | +€229 | +28.2% |
| Other operating charges | 640/8 | €182 | €446 | +€264 | +145% |
| Gross operating margin | 9900 | €83,284 | €72,019 | -€11,265 | -13.5% |
| Operating profit (loss) | 9901 | €82,289 | €70,531 | -€11,758 | -14.3% |
| Financial income | 75/76B | €7,436 | €9,399 | +€1,963 | +26.4% |
| Recurring financial income | 75 | €7,436 | €9,399 | +€1,963 | +26.4% |
| Financial charges | 65/66B | €6,748 | €5,986 | -€762 | -11.3% |
| Recurring financial charges | 65 | €6,748 | €5,986 | -€762 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €82,977 | €73,944 | -€9,033 | -10.9% |
| Income taxes | 67/77 | €17,059 | €15,147 | -€1,912 | -11.2% |
| Profit (loss) for the period | 9904 | €65,918 | €58,797 | -€7,121 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,918 | €58,797 | -€7,121 | -10.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.