Service & Equipment: 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 & Equipment
Largest movements
- Intangible fixed assets -€12,273
down €12,273 (-18.1%), from €67,637 to €55,364
- Receivables within one year -€2,914
down €2,914 (-11.7%), from €24,881 to €21,967
of which Trade receivables: -€5,887
- Tangible fixed assets -€2,618
down €2,618 (-51.1%), from €5,123 to €2,505
of which Furniture and vehicles: -€1,807
- Stocks and contracts +€2,473
new in 2025: €2,473
- Deferred charges and accrued income +€1,156
up €1,156 (+177%), from €653 to €1,809
- Current portion of long-term debt -€10,582
no longer reported in 2025 (was €10,582)
- Reserves -€4,749
down €4,749 (-12.4%), from €38,419 to €33,670
- Tax, wage and social debts +€3,435
up €3,435 (+25.8%), from €13,317 to €16,752
- Trade debts -€2,363
down €2,363 (-28.2%), from €8,372 to €6,009
- Gross operating margin -€9,864
down €9,864 (-19.3%), from €51,198 to €41,334
- Depreciation -€2,147
down €2,147 (-13.8%), from €15,594 to €13,448
- Financial charges -€2,002
down €2,002 (-38.0%), from €5,269 to €3,267
- Taxes -€1,334
down €1,334 (-16.7%), from €7,990 to €6,656
- Other operating charges +€1,093
up €1,093 (+62.4%), from €1,751 to €2,844
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,294 | €84,118 | -€14,176 | -14.4% |
| Fixed assets | 21/28 | €72,760 | €57,869 | -€14,890 | -20.5% |
| Intangible fixed assets | 21 | €67,637 | €55,364 | -€12,273 | -18.1% |
| Tangible fixed assets | 22/27 | €5,123 | €2,505 | -€2,618 | -51.1% |
| Plant, machinery and equipment | 23 | €1,029 | €399 | -€630 | -61.2% |
| Furniture and vehicles | 24 | €2,223 | €416 | -€1,807 | -81.3% |
| Other tangible fixed assets | 26 | €1,870 | €1,689 | -€181 | -9.7% |
| Current assets | 29/58 | €25,534 | €26,249 | +€715 | +2.8% |
| Stocks and contracts in progress | 3 | - | €2,473 | +€2,473 | |
| Stocks | 30/36 | - | €2,473 | +€2,473 | |
| Amounts receivable within one year | 40/41 | €24,881 | €21,967 | -€2,914 | -11.7% |
| Trade receivables | 40 | €11,847 | €5,961 | -€5,887 | -49.7% |
| Other amounts receivable | 41 | €13,034 | €16,006 | +€2,973 | +22.8% |
| Deferred charges and accrued income | 490/1 | €653 | €1,809 | +€1,156 | +177% |
| Total equity and liabilities | 10/49 | €98,294 | €84,118 | -€14,176 | -14.4% |
| Equity | 10/15 | €57,019 | €52,270 | -€4,749 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,419 | €33,670 | -€4,749 | -12.4% |
| Distributable reserves | 133 | €38,419 | €33,670 | -€4,749 | -12.4% |
| Amounts payable | 17/49 | €41,274 | €31,848 | -€9,426 | -22.8% |
| Amounts payable within one year | 42/48 | €39,309 | €29,829 | -€9,480 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €10,582 | - | -€10,582 | |
| Financial debts | 43 | €7,037 | €7,067 | +€30 | +0.4% |
| Credit institutions | 430/8 | €7,037 | €7,067 | +€30 | +0.4% |
| Trade debts | 44 | €8,372 | €6,009 | -€2,363 | -28.2% |
| Suppliers | 440/4 | €8,372 | €6,009 | -€2,363 | -28.2% |
| Taxes, remuneration and social security | 45 | €13,317 | €16,752 | +€3,435 | +25.8% |
| Taxes | 450/3 | €13,317 | €16,752 | +€3,435 | +25.8% |
| Accrued charges and deferred income | 492/3 | €1,966 | €2,020 | +€54 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,594 | €13,448 | -€2,147 | -13.8% |
| Other operating charges | 640/8 | €1,751 | €2,844 | +€1,093 | +62.4% |
| Gross operating margin | 9900 | €51,198 | €41,334 | -€9,864 | -19.3% |
| Operating profit (loss) | 9901 | €33,853 | €25,042 | -€8,810 | -26.0% |
| Financial income | 75/76B | €216 | €131 | -€84 | -39.1% |
| Recurring financial income | 75 | €216 | €131 | -€84 | -39.1% |
| Financial charges | 65/66B | €5,269 | €3,267 | -€2,002 | -38.0% |
| Recurring financial charges | 65 | €5,269 | €3,267 | -€2,002 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €28,799 | €21,907 | -€6,893 | -23.9% |
| Income taxes | 67/77 | €7,990 | €6,656 | -€1,334 | -16.7% |
| Profit (loss) for the period | 9904 | €20,810 | €15,251 | -€5,559 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,810 | €15,251 | -€5,559 | -26.7% |
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 31 October 2026 via checked.be.