SERVICE EN DEVELOPMENT: what changed
Two fiscal 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 EN DEVELOPMENT
Largest movements
- Deferred charges and accrued income +€1,358
up €1,358 (+674.1%), from €201 to €1,560
- Other debts +€5,552
up €5,552 (+21.6%), from €25,720 to €31,272
- Profit (loss) carried forward -€5,098
down €5,098 (-4.9%), from -€104,013 to -€109,111
- Trade debts +€898
new in 2025: €898
- Depreciation -€488
down €488 (-56.4%), from €865 to €377
- Other operating charges -€313
down €313 (-15.2%), from €2,068 to €1,754
- Taxes -€273
down €273 (-100.0%), from €273 to €0
- Gross operating margin +€184
up €184 (+6.1%), from -€3,001 to -€2,817
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.
Cash bridge derived
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 | €75,481 | €76,560 | +€1,079 | +1.4% |
| Fixed assets | 21/28 | €74,753 | €74,376 | -€377 | -0.5% |
| Tangible fixed assets | 22/27 | €74,597 | €74,219 | -€377 | -0.5% |
| Land and buildings | 22 | €74,597 | €74,219 | -€377 | -0.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €157 | €157 | = | 0.0% |
| Current assets | 29/58 | €728 | €2,184 | +€1,456 | +200.1% |
| Amounts receivable within one year | 40/41 | €288 | €0 | -€288 | -100.0% |
| Trade receivables | 40 | €288 | €0 | -€288 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €238 | €624 | +€386 | +161.8% |
| Deferred charges and accrued income | 490/1 | €201 | €1,560 | +€1,358 | +674.1% |
| Total equity and liabilities | 10/49 | €75,481 | €76,560 | +€1,079 | +1.4% |
| Equity | 10/15 | €49,489 | €44,390 | -€5,098 | -10.3% |
| Contributions | 10/11 | €70,650 | €70,650 | = | 0.0% |
| Outside capital | 11 | €70,650 | €70,650 | = | 0.0% |
| Other | 1109/19 | €70,650 | €70,650 | = | 0.0% |
| Reserves | 13 | €82,852 | €82,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,065 | €7,065 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,065 | €7,065 | = | 0.0% |
| Distributable reserves | 133 | €75,787 | €75,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,013 | -€109,111 | -€5,098 | -4.9% |
| Amounts payable | 17/49 | €25,992 | €32,170 | +€6,177 | +23.8% |
| Amounts payable within one year | 42/48 | €25,992 | €32,170 | +€6,177 | +23.8% |
| Trade debts | 44 | - | €898 | +€898 | |
| Suppliers | 440/4 | - | €898 | +€898 | |
| Taxes, remuneration and social security | 45 | €273 | €0 | -€273 | -100.0% |
| Taxes | 450/3 | €273 | €0 | -€273 | -100.0% |
| Other amounts payable | 47/48 | €25,720 | €31,272 | +€5,552 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €377 | -€488 | -56.4% |
| Other operating charges | 640/8 | €2,068 | €1,754 | -€313 | -15.2% |
| Gross operating margin | 9900 | -€3,001 | -€2,817 | +€184 | +6.1% |
| Operating profit (loss) | 9901 | -€5,934 | -€4,948 | +€986 | +16.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,069 | -€5,098 | +€971 | +16.0% |
| Income taxes | 67/77 | €273 | €0 | -€273 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,342 | -€5,098 | +€1,243 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,342 | -€5,098 | +€1,243 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.