SERVICE COMPTOIR: 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 COMPTOIR
Largest movements
- Cash +€12,228
up €12,228 (+124%), from €9,828 to €22,057
mainly Trade debts (+€40,133) and Net result for the year (+€29,957)
- Receivables within one year +€10,985
up €10,985 (+54.7%), from €20,075 to €31,060
- Stocks and contracts +€3,891
up €3,891 (+51.8%), from €7,510 to €11,401
- Tangible fixed assets +€2,521
up €2,521 (+5.7%), from €43,974 to €46,495
of which Other tangible fixed assets: +€8,607
- Trade debts +€40,133
up €40,133 (+47.2%), from €85,060 to €125,193
- Other debts -€33,910
down €33,910 (-21.0%), from €161,387 to €127,477
- Profit (loss) carried forward +€29,957
up €29,957 (+10.8%), from -€277,793 to -€247,836
- Tax, wage and social debts -€20,287
down €20,287 (-22.0%), from €92,272 to €71,985
of which Taxes: -€17,776
- Current portion of long-term debt +€13,455
new in 2025: €13,455
- Gross operating margin +€38,579
up €38,579 (+13.8%), from €278,840 to €317,418
- Other operating charges -€7,019
down €7,019 (-58.1%), from €12,082 to €5,063
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 | €81,387 | €111,013 | +€29,626 | +36.4% |
| Fixed assets | 21/28 | €43,974 | €46,495 | +€2,521 | +5.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €43,974 | €46,495 | +€2,521 | +5.7% |
| Plant, machinery and equipment | 23 | €42,972 | €37,387 | -€5,585 | -13.0% |
| Leasing and similar rights | 25 | €1,002 | €501 | -€501 | -50.0% |
| Other tangible fixed assets | 26 | - | €8,607 | +€8,607 | |
| Current assets | 29/58 | €37,413 | €64,518 | +€27,105 | +72.4% |
| Stocks and contracts in progress | 3 | €7,510 | €11,401 | +€3,891 | +51.8% |
| Stocks | 30/36 | €7,510 | €11,401 | +€3,891 | +51.8% |
| Amounts receivable within one year | 40/41 | €20,075 | €31,060 | +€10,985 | +54.7% |
| Trade receivables | 40 | €20,075 | €31,060 | +€10,985 | +54.7% |
| Cash at bank and in hand | 54/58 | €9,828 | €22,057 | +€12,228 | +124% |
| Total equity and liabilities | 10/49 | €81,387 | €111,013 | +€29,626 | +36.4% |
| Equity | 10/15 | -€257,333 | -€227,376 | +€29,957 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€277,793 | -€247,836 | +€29,957 | +10.8% |
| Amounts payable | 17/49 | €338,720 | €338,389 | -€331 | -0.1% |
| Amounts payable within one year | 42/48 | €338,720 | €338,389 | -€331 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | - | €13,455 | +€13,455 | |
| Trade debts | 44 | €85,060 | €125,193 | +€40,133 | +47.2% |
| Suppliers | 440/4 | €85,060 | €125,193 | +€40,133 | +47.2% |
| Advances received on contracts in progress | 46 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €92,272 | €71,985 | -€20,287 | -22.0% |
| Taxes | 450/3 | €32,507 | €14,731 | -€17,776 | -54.7% |
| Remuneration and social security | 454/9 | €59,766 | €57,254 | -€2,512 | -4.2% |
| Other amounts payable | 47/48 | €161,387 | €127,477 | -€33,910 | -21.0% |
| Remuneration, social security and pensions | 62 | €282,806 | €282,733 | -€73 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,739 | €6,252 | -€487 | -7.2% |
| Other operating charges | 640/8 | €12,082 | €5,063 | -€7,019 | -58.1% |
| Non-recurring operating charges | 66A | €18,182 | -€6,987 | -€25,168 | |
| Gross operating margin | 9900 | €278,840 | €317,418 | +€38,579 | +13.8% |
| Operating profit (loss) | 9901 | -€40,968 | €30,357 | +€71,326 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.9% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.9% |
| Financial charges | 65/66B | €97 | €400 | +€303 | +311% |
| Recurring financial charges | 65 | €97 | €400 | +€303 | +311% |
| Profit (loss) for the period before taxes | 9903 | -€41,054 | €29,957 | +€71,011 | |
| Profit (loss) for the period | 9904 | -€41,054 | €29,957 | +€71,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,054 | €29,957 | +€71,011 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.