SERVICE C: 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.
SERVICE C
Largest movements
- Cash -€33,937
down €33,937 (-74.5%), from €45,527 to €11,590
mainly Trade debts (-€32,092) and Other debts (-€21,161)
- Receivables within one year -€32,430
down €32,430 (-32.5%), from €99,668 to €67,238
of which Trade receivables: -€72,814
- Trade debts -€32,092
down €32,092 (-89.4%), from €35,891 to €3,798
- Other debts -€21,161
no longer reported in 2025 (was €21,161)
- Tax, wage and social debts -€15,599
down €15,599 (-70.4%), from €22,165 to €6,566
- Gross operating margin -€59,180
down €59,180 (-77.8%), from €76,071 to €16,891
- Taxes -€19,599
down €19,599 (-88.4%), from €22,165 to €2,566
- Financial charges +€4,252
up €4,252 (+686%), from €620 to €4,872
- Other operating charges +€2,449
up €2,449 (+141%), from €1,740 to €4,188
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 | €161,200 | €93,484 | -€67,717 | -42.0% |
| Fixed assets | 21/28 | €10,196 | €9,997 | -€199 | -2.0% |
| Tangible fixed assets | 22/27 | €10,196 | €9,997 | -€199 | -2.0% |
| Furniture and vehicles | 24 | €10,196 | €9,997 | -€199 | -2.0% |
| Current assets | 29/58 | €151,004 | €83,487 | -€67,517 | -44.7% |
| Amounts receivable within one year | 40/41 | €99,668 | €67,238 | -€32,430 | -32.5% |
| Trade receivables | 40 | €98,749 | €25,935 | -€72,814 | -73.7% |
| Other amounts receivable | 41 | €919 | €41,303 | +€40,384 | +4,396% |
| Cash at bank and in hand | 54/58 | €45,527 | €11,590 | -€33,937 | -74.5% |
| Deferred charges and accrued income | 490/1 | €5,810 | €4,659 | -€1,151 | -19.8% |
| Total equity and liabilities | 10/49 | €161,200 | €93,484 | -€67,717 | -42.0% |
| Equity | 10/15 | €81,983 | €83,120 | +€1,136 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,475 | €62,475 | = | 0.0% |
| Distributable reserves | 133 | €62,475 | €62,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,308 | €14,444 | +€1,136 | +8.5% |
| Amounts payable | 17/49 | €79,217 | €10,364 | -€68,853 | -86.9% |
| Amounts payable within one year | 42/48 | €79,217 | €10,364 | -€68,853 | -86.9% |
| Trade debts | 44 | €35,891 | €3,798 | -€32,092 | -89.4% |
| Suppliers | 440/4 | €35,891 | €3,798 | -€32,092 | -89.4% |
| Taxes, remuneration and social security | 45 | €22,165 | €6,566 | -€15,599 | -70.4% |
| Taxes | 450/3 | €22,165 | €6,566 | -€15,599 | -70.4% |
| Other amounts payable | 47/48 | €21,161 | - | -€21,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,003 | €4,398 | +€395 | +9.9% |
| Other operating charges | 640/8 | €1,740 | €4,188 | +€2,449 | +141% |
| Gross operating margin | 9900 | €76,071 | €16,891 | -€59,180 | -77.8% |
| Operating profit (loss) | 9901 | €70,329 | €8,305 | -€62,024 | -88.2% |
| Financial income | 75/76B | €50 | €269 | +€219 | +438% |
| Recurring financial income | 75 | €50 | €269 | +€219 | +438% |
| Financial charges | 65/66B | €620 | €4,872 | +€4,252 | +686% |
| Recurring financial charges | 65 | €620 | €4,872 | +€4,252 | +686% |
| Profit (loss) for the period before taxes | 9903 | €69,759 | €3,702 | -€66,057 | -94.7% |
| Income taxes | 67/77 | €22,165 | €2,566 | -€19,599 | -88.4% |
| Profit (loss) for the period | 9904 | €47,594 | €1,136 | -€46,458 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,594 | €1,136 | -€46,458 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.