SERVICE & MANAGEMENT SYSTEMS: 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 & MANAGEMENT SYSTEMS
Largest movements
- Cash +€5,213
up €5,213 (+64.5%), from €8,085 to €13,298
mainly Net result for the year (+€4,457) and Tax, wage and social debts (+€1,622)
- Deferred charges and accrued income +€833
new in 2025: €833
- Profit (loss) carried forward +€4,457
up €4,457 (+35.8%), from €12,454 to €16,911
- Tax, wage and social debts +€1,622
up €1,622 (+76.4%), from €2,123 to €3,746
- Gross operating margin -€683
down €683 (-9.2%), from €7,416 to €6,733
- Other operating charges +€538
up €538 (+867%), from €62 to €600
- Taxes -€501
down €501 (-23.6%), from €2,123 to €1,622
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 | €34,982 | €41,186 | +€6,204 | +17.7% |
| Current assets | 29/58 | €34,982 | €41,186 | +€6,204 | +17.7% |
| Amounts receivable within one year | 40/41 | €26,898 | €27,056 | +€158 | +0.6% |
| Trade receivables | 40 | €1,269 | - | -€1,269 | |
| Other amounts receivable | 41 | €25,628 | €27,056 | +€1,428 | +5.6% |
| Cash at bank and in hand | 54/58 | €8,085 | €13,298 | +€5,213 | +64.5% |
| Deferred charges and accrued income | 490/1 | - | €833 | +€833 | |
| Total equity and liabilities | 10/49 | €34,982 | €41,186 | +€6,204 | +17.7% |
| Equity | 10/15 | €32,859 | €37,316 | +€4,457 | +13.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,454 | €16,911 | +€4,457 | +35.8% |
| Amounts payable | 17/49 | €2,123 | €3,871 | +€1,747 | +82.3% |
| Amounts payable within one year | 42/48 | €2,123 | €3,871 | +€1,747 | +82.3% |
| Trade debts | 44 | - | €125 | +€125 | |
| Suppliers | 440/4 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €2,123 | €3,746 | +€1,622 | +76.4% |
| Taxes | 450/3 | €2,123 | €3,746 | +€1,622 | +76.4% |
| Other operating charges | 640/8 | €62 | €600 | +€538 | +867% |
| Gross operating margin | 9900 | €7,416 | €6,733 | -€683 | -9.2% |
| Operating profit (loss) | 9901 | €7,354 | €6,133 | -€1,221 | -16.6% |
| Financial charges | 65/66B | €84 | €54 | -€30 | -35.7% |
| Recurring financial charges | 65 | €84 | €54 | -€30 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €7,270 | €6,079 | -€1,191 | -16.4% |
| Income taxes | 67/77 | €2,123 | €1,622 | -€501 | -23.6% |
| Profit (loss) for the period | 9904 | €5,147 | €4,457 | -€690 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,147 | €4,457 | -€690 | -13.4% |
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 22 October 2026 via checked.be.