SERVICE SERVICE D&E: 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 SERVICE D&E
Largest movements
- Receivables within one year -€1,470
down €1,470 (-68.7%), from €2,141 to €671
of which Trade receivables: -€1,014
- Cash -€711
down €711 (-11.0%), from €6,436 to €5,725
mainly Trade debts (-€5,821) and Deferred charges and accrued income (-€5)
- Trade debts -€5,821
down €5,821 (-73.0%), from €7,972 to €2,151
- Profit (loss) carried forward +€2,378
up €2,378 (+16.1%), from €14,793 to €17,171
- Tax, wage and social debts +€836
up €836 (+12.8%), from €6,516 to €7,352
of which Taxes: +€537
- Financial charges +€2,985
up €2,985 (+412%), from €724 to €3,709
- Depreciation -€2,851
down €2,851 (-86.9%), from €3,282 to €431
- Gross operating margin -€873
down €873 (-10.2%), from €8,549 to €7,676
- Other operating charges -€468
down €468 (-53.9%), from €868 to €400
- Taxes -€138
down €138 (-15.4%), from €896 to €758
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 | €34,281 | €31,674 | -€2,607 | -7.6% |
| Formation expenses | 20 | €102 | - | -€102 | |
| Fixed assets | 21/28 | €25,329 | €25,000 | -€329 | -1.3% |
| Intangible fixed assets | 21 | €329 | - | -€329 | |
| Tangible fixed assets | 22/27 | €25,000 | €25,000 | = | 0.0% |
| Land and buildings | 22 | €25,000 | - | -€25,000 | |
| Furniture and vehicles | 24 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €8,850 | €6,674 | -€2,176 | -24.6% |
| Amounts receivable within one year | 40/41 | €2,141 | €671 | -€1,470 | -68.7% |
| Trade receivables | 40 | €1,685 | €671 | -€1,014 | -60.2% |
| Other amounts receivable | 41 | €456 | - | -€456 | |
| Cash at bank and in hand | 54/58 | €6,436 | €5,725 | -€711 | -11.0% |
| Deferred charges and accrued income | 490/1 | €273 | €278 | +€5 | +1.8% |
| Total equity and liabilities | 10/49 | €34,281 | €31,674 | -€2,607 | -7.6% |
| Equity | 10/15 | €19,793 | €22,171 | +€2,378 | +12.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,793 | €17,171 | +€2,378 | +16.1% |
| Amounts payable | 17/49 | €14,488 | €9,503 | -€4,985 | -34.4% |
| Amounts payable within one year | 42/48 | €14,488 | €9,503 | -€4,985 | -34.4% |
| Trade debts | 44 | €7,972 | €2,151 | -€5,821 | -73.0% |
| Suppliers | 440/4 | €7,972 | €2,151 | -€5,821 | -73.0% |
| Taxes, remuneration and social security | 45 | €6,516 | €7,352 | +€836 | +12.8% |
| Taxes | 450/3 | €4,841 | €5,378 | +€537 | +11.1% |
| Remuneration and social security | 454/9 | €1,675 | €1,974 | +€299 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €431 | -€2,851 | -86.9% |
| Other operating charges | 640/8 | €868 | €400 | -€468 | -53.9% |
| Gross operating margin | 9900 | €8,549 | €7,676 | -€873 | -10.2% |
| Operating profit (loss) | 9901 | €4,399 | €6,845 | +€2,446 | +55.6% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €724 | €3,709 | +€2,985 | +412% |
| Recurring financial charges | 65 | €724 | €3,709 | +€2,985 | +412% |
| Profit (loss) for the period before taxes | 9903 | €3,690 | €3,136 | -€554 | -15.0% |
| Income taxes | 67/77 | €896 | €758 | -€138 | -15.4% |
| Profit (loss) for the period | 9904 | €2,794 | €2,378 | -€416 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,794 | €2,378 | -€416 | -14.9% |
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 30 October 2026 via checked.be.