Service Coupé: 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 Coupé
Largest movements
- Cash -€26,420
down €26,420 (-66.7%), from €39,623 to €13,203
mainly Deferred charges and accrued income (-€18,846) and Receivables within one year (-€17,531)
- Deferred charges and accrued income +€18,846
up €18,846 (+944%), from €1,997 to €20,843
- Receivables within one year +€17,531
up €17,531 (+98.9%), from €17,725 to €35,256
of which Trade receivables: +€18,852
- Stocks and contracts +€15,306
up €15,306 (+77.7%), from €19,694 to €35,000
- Tangible fixed assets -€3,104
down €3,104 (-5.4%), from €57,184 to €54,080
of which Plant, machinery and equipment: -€4,564
- Reserves +€17,241
up €17,241 (+91.9%), from €18,759 to €36,000
- Debts after one year -€6,952
down €6,952 (-27.1%), from €25,681 to €18,729
- Trade debts +€6,357
up €6,357 (+15.2%), from €41,702 to €48,060
- Tax, wage and social debts +€4,541
up €4,541 (+18.9%), from €24,088 to €28,629
of which Taxes: +€9,143
- Gross operating margin +€15,543
up €15,543 (+7.3%), from €211,962 to €227,505
- Taxes +€3,083
up €3,083 (+120%), from €2,579 to €5,662
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 | €136,223 | €158,382 | +€22,159 | +16.3% |
| Fixed assets | 21/28 | €57,184 | €54,080 | -€3,104 | -5.4% |
| Tangible fixed assets | 22/27 | €57,184 | €54,080 | -€3,104 | -5.4% |
| Plant, machinery and equipment | 23 | €5,824 | €1,260 | -€4,564 | -78.4% |
| Furniture and vehicles | 24 | €31,518 | €36,286 | +€4,767 | +15.1% |
| Other tangible fixed assets | 26 | €19,842 | €16,535 | -€3,307 | -16.7% |
| Current assets | 29/58 | €79,039 | €104,301 | +€25,263 | +32.0% |
| Stocks and contracts in progress | 3 | €19,694 | €35,000 | +€15,306 | +77.7% |
| Stocks | 30/36 | €19,694 | €35,000 | +€15,306 | +77.7% |
| Amounts receivable within one year | 40/41 | €17,725 | €35,256 | +€17,531 | +98.9% |
| Trade receivables | 40 | €9,896 | €28,748 | +€18,852 | +190% |
| Other amounts receivable | 41 | €7,829 | €6,508 | -€1,321 | -16.9% |
| Cash at bank and in hand | 54/58 | €39,623 | €13,203 | -€26,420 | -66.7% |
| Deferred charges and accrued income | 490/1 | €1,997 | €20,843 | +€18,846 | +944% |
| Total equity and liabilities | 10/49 | €136,223 | €158,382 | +€22,159 | +16.3% |
| Equity | 10/15 | €28,759 | €46,470 | +€17,711 | +61.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,759 | €36,000 | +€17,241 | +91.9% |
| Distributable reserves | 133 | €18,759 | €36,000 | +€17,241 | +91.9% |
| Profit (loss) carried forward | 14 | - | €470 | +€470 | |
| Amounts payable | 17/49 | €107,464 | €111,912 | +€4,447 | +4.1% |
| Amounts payable after more than one year | 17 | €25,681 | €18,729 | -€6,952 | -27.1% |
| Financial debts | 170/4 | €25,681 | €18,729 | -€6,952 | -27.1% |
| Amounts payable within one year | 42/48 | €81,783 | €93,182 | +€11,399 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €6,663 | €6,952 | +€289 | +4.3% |
| Trade debts | 44 | €41,702 | €48,060 | +€6,357 | +15.2% |
| Suppliers | 440/4 | €41,702 | €48,060 | +€6,357 | +15.2% |
| Taxes, remuneration and social security | 45 | €24,088 | €28,629 | +€4,541 | +18.9% |
| Taxes | 450/3 | €11,045 | €20,188 | +€9,143 | +82.8% |
| Remuneration and social security | 454/9 | €13,043 | €8,441 | -€4,602 | -35.3% |
| Other amounts payable | 47/48 | €9,330 | €9,542 | +€212 | +2.3% |
| Remuneration, social security and pensions | 62 | €186,138 | €185,117 | -€1,021 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,636 | €15,751 | +€1,115 | +7.6% |
| Other operating charges | 640/8 | €2,256 | €1,453 | -€803 | -35.6% |
| Gross operating margin | 9900 | €211,962 | €227,505 | +€15,543 | +7.3% |
| Operating profit (loss) | 9901 | €8,932 | €25,184 | +€16,252 | +182% |
| Financial income | 75/76B | €126 | - | -€126 | |
| Recurring financial income | 75 | €126 | - | -€126 | |
| Financial charges | 65/66B | €3,106 | €1,811 | -€1,295 | -41.7% |
| Recurring financial charges | 65 | €3,106 | €1,811 | -€1,295 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €5,952 | €23,373 | +€17,421 | +293% |
| Income taxes | 67/77 | €2,579 | €5,662 | +€3,083 | +120% |
| Profit (loss) for the period | 9904 | €3,373 | €17,711 | +€14,338 | +425% |
| Profit (loss) for the period to be appropriated | 9905 | €3,373 | €17,711 | +€14,338 | +425% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.