SERVICE OPTIMAL: 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 OPTIMAL
Largest movements
- Receivables within one year -€57,387
down €57,387 (-9.5%), from €600,945 to €543,558
of which Trade receivables: -€147,850
- Other debts +€167,049
up €167,049 (+179%), from €93,150 to €260,199
- Trade debts -€130,856
down €130,856 (-98.3%), from €133,109 to €2,253
- Short-term financial debts -€53,056
down €53,056 (-99.1%), from €53,556 to €500
- Tax, wage and social debts -€29,809
down €29,809 (-75.2%), from €39,652 to €9,843
- Profit (loss) carried forward -€10,520
down €10,520 (-2.2%), from -€474,586 to -€485,106
- Gross operating margin -€212,174
down €212,174, from €205,038 to -€7,136
- Financial income +€3,266
new in 2025: €3,266
- Other operating charges +€2,590
new in 2025: €2,590
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 | €606,435 | €549,243 | -€57,192 | -9.4% |
| Current assets | 29/58 | €606,435 | €549,243 | -€57,192 | -9.4% |
| Amounts receivable within one year | 40/41 | €600,945 | €543,558 | -€57,387 | -9.5% |
| Trade receivables | 40 | €598,009 | €450,159 | -€147,850 | -24.7% |
| Other amounts receivable | 41 | €2,936 | €93,399 | +€90,463 | +3,081% |
| Cash at bank and in hand | 54/58 | €5,490 | €5,685 | +€195 | +3.6% |
| Total equity and liabilities | 10/49 | €606,435 | €549,243 | -€57,192 | -9.4% |
| Equity | 10/15 | €286,968 | €276,448 | -€10,520 | -3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €699,554 | €699,554 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €693,354 | €693,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474,586 | -€485,106 | -€10,520 | -2.2% |
| Amounts payable | 17/49 | €319,466 | €272,794 | -€46,672 | -14.6% |
| Amounts payable within one year | 42/48 | €319,466 | €272,794 | -€46,672 | -14.6% |
| Financial debts | 43 | €53,556 | €500 | -€53,056 | -99.1% |
| Credit institutions | 430/8 | €53,556 | €500 | -€53,056 | -99.1% |
| Trade debts | 44 | €133,109 | €2,253 | -€130,856 | -98.3% |
| Suppliers | 440/4 | €133,109 | €2,253 | -€130,856 | -98.3% |
| Taxes, remuneration and social security | 45 | €39,652 | €9,843 | -€29,809 | -75.2% |
| Taxes | 450/3 | €39,652 | €9,843 | -€29,809 | -75.2% |
| Other amounts payable | 47/48 | €93,150 | €260,199 | +€167,049 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | -€0 | |
| Other operating charges | 640/8 | - | €2,590 | +€2,590 | |
| Gross operating margin | 9900 | €205,038 | -€7,136 | -€212,174 | |
| Operating profit (loss) | 9901 | €205,038 | -€9,726 | -€214,764 | |
| Financial income | 75/76B | - | €3,266 | +€3,266 | |
| Recurring financial income | 75 | - | €3,266 | +€3,266 | |
| Financial charges | 65/66B | €4,594 | €4,060 | -€534 | -11.6% |
| Recurring financial charges | 65 | €4,594 | €4,060 | -€534 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €200,444 | -€10,520 | -€210,964 | |
| Profit (loss) for the period | 9904 | €200,444 | -€10,520 | -€210,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €200,444 | -€10,520 | -€210,964 |
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 18 October 2026 via checked.be.