Service Concepts: 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 Concepts
Largest movements
- Receivables after one year -€39,000
down €39,000 (-78.0%), from €50,000 to €11,000
- Tangible fixed assets -€10,624
down €10,624 (-12.5%), from €84,873 to €74,249
of which Plant, machinery and equipment: -€15,085
- Receivables within one year -€7,759
down €7,759 (-71.7%), from €10,823 to €3,064
of which Other amounts receivable: -€7,759
- Cash +€4,754
up €4,754 (+5.7%), from €84,027 to €88,781
mainly Receivables after one year (+€39,000) and Net result for the year (+€32,501)
- Other debts -€69,759
down €69,759 (-99.6%), from €70,060 to €301
- Reserves +€32,501
up €32,501 (+28.4%), from €114,247 to €146,748
- Debts after one year -€11,038
down €11,038 (-45.4%), from €24,302 to €13,264
- Gross operating margin -€4,085
down €4,085 (-5.6%), from €72,788 to €68,704
- Depreciation -€3,417
down €3,417 (-17.6%), from €19,369 to €15,952
- Taxes +€3,139
up €3,139 (+26.8%), from €11,732 to €14,870
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 | €236,131 | €183,537 | -€52,594 | -22.3% |
| Fixed assets | 21/28 | €84,873 | €74,249 | -€10,624 | -12.5% |
| Tangible fixed assets | 22/27 | €84,873 | €74,249 | -€10,624 | -12.5% |
| Plant, machinery and equipment | 23 | €15,085 | €0 | -€15,085 | -100% |
| Furniture and vehicles | 24 | €17,214 | €16,765 | -€450 | -2.6% |
| Leasing and similar rights | 25 | €46,597 | €38,651 | -€7,946 | -17.1% |
| Other tangible fixed assets | 26 | €5,977 | €18,833 | +€12,857 | +215% |
| Current assets | 29/58 | €151,258 | €109,288 | -€41,970 | -27.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €11,000 | -€39,000 | -78.0% |
| Other amounts receivable | 291 | €50,000 | €11,000 | -€39,000 | -78.0% |
| Amounts receivable within one year | 40/41 | €10,823 | €3,064 | -€7,759 | -71.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €10,823 | €3,064 | -€7,759 | -71.7% |
| Cash at bank and in hand | 54/58 | €84,027 | €88,781 | +€4,754 | +5.7% |
| Deferred charges and accrued income | 490/1 | €6,408 | €6,444 | +€35 | +0.6% |
| Total equity and liabilities | 10/49 | €236,131 | €183,537 | -€52,594 | -22.3% |
| Equity | 10/15 | €117,247 | €149,748 | +€32,501 | +27.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,247 | €146,748 | +€32,501 | +28.4% |
| Distributable reserves | 133 | €114,247 | €146,748 | +€32,501 | +28.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €118,884 | €33,789 | -€85,094 | -71.6% |
| Amounts payable after more than one year | 17 | €24,302 | €13,264 | -€11,038 | -45.4% |
| Financial debts | 170/4 | €24,302 | €13,264 | -€11,038 | -45.4% |
| Amounts payable within one year | 42/48 | €94,582 | €20,525 | -€74,056 | -78.3% |
| Current portion of amounts payable after more than one year | 42 | €12,806 | €11,038 | -€1,768 | -13.8% |
| Financial debts | 43 | €896 | €346 | -€549 | -61.3% |
| Credit institutions | 430/8 | €896 | €346 | -€549 | -61.3% |
| Trade debts | 44 | €728 | €895 | +€167 | +22.9% |
| Suppliers | 440/4 | €728 | €895 | +€167 | +22.9% |
| Taxes, remuneration and social security | 45 | €10,093 | €7,945 | -€2,148 | -21.3% |
| Taxes | 450/3 | €10,093 | €7,945 | -€2,148 | -21.3% |
| Other amounts payable | 47/48 | €70,060 | €301 | -€69,759 | -99.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,369 | €15,952 | -€3,417 | -17.6% |
| Other operating charges | 640/8 | €4,005 | €3,593 | -€413 | -10.3% |
| Non-recurring operating charges | 66A | - | €1,593 | +€1,593 | |
| Gross operating margin | 9900 | €72,788 | €68,704 | -€4,085 | -5.6% |
| Operating profit (loss) | 9901 | €49,414 | €47,567 | -€1,847 | -3.7% |
| Financial income | 75/76B | €1,415 | €725 | -€690 | -48.8% |
| Recurring financial income | 75 | €1,415 | €725 | -€690 | -48.8% |
| Financial charges | 65/66B | €1,269 | €921 | -€348 | -27.4% |
| Recurring financial charges | 65 | €1,269 | €921 | -€348 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €49,560 | €47,371 | -€2,189 | -4.4% |
| Income taxes | 67/77 | €11,732 | €14,870 | +€3,139 | +26.8% |
| Profit (loss) for the period | 9904 | €37,828 | €32,501 | -€5,327 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,828 | €32,501 | -€5,327 | -14.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.