SERVICEPLAN BELGIUM: 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.
What changed
SERVICEPLAN BELGIUM
NACE 73.110, Advertising agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€637,266
2024 · €21,445+€615,820
Equity
-€2.5m
2024 · -€3.1m+€637,266
Cash
€81,274
2024 · €9,392+€71,882
Balance sheet total
€14.5m
2024 · €4.4m+€10.1m
Largest movements
Assets
- Receivables within one year +€10.1m
up €10.1m (+234%), from €4.3m to €14.4m
of which Other amounts receivable: +€10.0m
Equity and liabilities
- Trade debts +€7.0m
up €7.0m (+156%), from €4.5m to €11.6m
- Other debts +€2.7m
up €2.7m (+114%), from €2.3m to €5.0m
- Profit (loss) carried forward +€637,266
up €637,266 (+17.6%), from -€3.6m to -€3.0m
Income statement
- Goods and materials -€779,199
down €779,199 (-17.2%), from €4.5m to €3.8m
- Turnover -€720,585
down €720,585 (-8.8%), from €8.2m to €7.4m
- Staff costs +€616,896
up €616,896 (+37.5%), from €1.6m to €2.3m
- Services and other goods -€564,315
down €564,315 (-29.8%), from €1.9m to €1.3m
- Financial income +€564,118
up €564,118 (+24,211,052%), from €2 to €564,120
of which Non-recurring financial income: +€417,517
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.
Result 2024
€21,445
Turnover
-€720,585
Other operating income
-€101,317
Goods and materials
+€779,199
Services and other goods
+€564,315
Staff costs
-€616,896
Depreciation
+€13,053
Write-downs
-€28,151
Other operating charges
-€199
Other operating items
+€6,395
Financial income
+€564,118
Financial charges
+€10,880
Taxes
+€145,010
Result 2025
€637,266
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€77,345
Investment
+€8,505
Financing
-€13,968
Cash 2024
€9,392
From operations (derived)
+€77,345
Net result for the year
+€637,266
Depreciation
+€11,228
Receivables within one year
-€10.1m
Deferred charges and accrued income
+€42,647
Trade debts
+€7.0m
Tax, wage and social debts
-€102,690
Other debts
+€2.7m
Accrued charges and deferred income
-€131,831
Investment (derived)
+€8,505
Investment in fixed assets (net)
+€8,505
Financing
-€13,968
Short-term financial debts
-€13,968
Cash 2025
€81,274
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,390,272 | €14,484,138 | +€10.1m | +230% |
| Fixed assets | 21/28 | €37,102 | €17,369 | -€19,733 | -53.2% |
| Tangible fixed assets | 22/27 | €27,102 | €17,369 | -€9,733 | -35.9% |
| Plant, machinery and equipment | 23 | €6,571 | €3,838 | -€2,733 | -41.6% |
| Furniture and vehicles | 24 | €12,555 | €7,030 | -€5,526 | -44.0% |
| Other tangible fixed assets | 26 | €7,975 | €6,501 | -€1,475 | -18.5% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100% |
| Affiliated companies | 280/1 | €10,000 | €0 | -€10,000 | -100% |
| Participating interests | 280 | €10,000 | €0 | -€10,000 | -100% |
| Current assets | 29/58 | €4,353,171 | €14,466,769 | +€10.1m | +232% |
| Amounts receivable within one year | 40/41 | €4,301,131 | €14,385,495 | +€10.1m | +234% |
| Trade receivables | 40 | €3,495,691 | €3,550,463 | +€54,771 | +1.6% |
| Other amounts receivable | 41 | €805,440 | €10,835,032 | +€10.0m | +1,245% |
| Cash at bank and in hand | 54/58 | €9,392 | €81,274 | +€71,882 | +765% |
| Deferred charges and accrued income | 490/1 | €42,647 | - | -€42,647 | |
| Total equity and liabilities | 10/49 | €4,390,272 | €14,484,138 | +€10.1m | +230% |
| Equity | 10/15 | -€3,132,576 | -€2,495,311 | +€637,266 | +20.3% |
| Contributions | 10/11 | €357,947 | €357,947 | = | 0.0% |
| Capital | 10 | €357,947 | €357,947 | = | 0.0% |
| Issued capital | 100 | €357,947 | €357,947 | = | 0.0% |
| Reserves | 13 | €129,388 | €129,388 | = | 0.0% |
| Non-distributable reserves | 130/1 | €102,388 | €102,388 | = | 0.0% |
| Legal reserve | 130 | €102,388 | €102,388 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,619,911 | -€2,982,646 | +€637,266 | +17.6% |
| Amounts payable | 17/49 | €7,522,849 | €16,979,449 | +€9.5m | +126% |
| Amounts payable within one year | 42/48 | €7,364,510 | €16,952,941 | +€9.6m | +130% |
| Financial debts | 43 | €168,776 | €154,808 | -€13,968 | -8.3% |
| Credit institutions | 430/8 | €168,776 | €154,808 | -€13,968 | -8.3% |
| Trade debts | 44 | €4,510,904 | €11,558,197 | +€7.0m | +156% |
| Suppliers | 440/4 | €4,510,904 | €11,558,197 | +€7.0m | +156% |
| Taxes, remuneration and social security | 45 | €354,982 | €252,291 | -€102,690 | -28.9% |
| Taxes | 450/3 | €99,805 | €23,564 | -€76,241 | -76.4% |
| Remuneration and social security | 454/9 | €255,177 | €228,728 | -€26,449 | -10.4% |
| Other amounts payable | 47/48 | €2,329,848 | €4,987,645 | +€2.7m | +114% |
| Accrued charges and deferred income | 492/3 | €158,339 | €26,508 | -€131,831 | -83.3% |
| Operating income | 70/76A | €8,297,587 | €7,475,685 | -€821,902 | -9.9% |
| Turnover | 70 | €8,162,253 | €7,441,668 | -€720,585 | -8.8% |
| Other operating income | 74 | €135,334 | €34,017 | -€101,317 | -74.9% |
| Operating charges | 60/66A | €8,107,015 | €7,389,299 | -€717,716 | -8.9% |
| Goods for resale, raw materials and consumables | 60 | €4,530,968 | €3,751,769 | -€779,199 | -17.2% |
| Purchases | 600/8 | €4,530,968 | €3,751,769 | -€779,199 | -17.2% |
| Services and other goods | 61 | €1,894,251 | €1,329,936 | -€564,315 | -29.8% |
| Remuneration, social security and pensions | 62 | €1,646,952 | €2,263,848 | +€616,896 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,282 | €11,228 | -€13,053 | -53.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,151 | +€28,151 | |
| Other operating charges | 640/8 | - | €199 | +€199 | |
| Non-recurring operating charges | 66A | €10,563 | €4,168 | -€6,395 | -60.5% |
| Operating profit (loss) | 9901 | €190,572 | €86,386 | -€104,186 | -54.7% |
| Financial income | 75/76B | €2 | €564,120 | +€564,118 | +24,211,052% |
| Recurring financial income | 75 | €2 | €146,603 | +€146,601 | +6,291,867% |
| Income from financial fixed assets | 750 | - | €139,698 | +€139,698 | |
| Other financial income | 752/9 | €2 | €6,905 | +€6,903 | +296,266% |
| Non-recurring financial income | 76B | - | €417,517 | +€417,517 | |
| Financial charges | 65/66B | €23,069 | €12,189 | -€10,880 | -47.2% |
| Recurring financial charges | 65 | €23,069 | €12,189 | -€10,880 | -47.2% |
| Debt charges | 650 | €19,785 | €5,029 | -€14,756 | -74.6% |
| Other financial charges | 652/9 | €3,284 | €7,160 | +€3,876 | +118% |
| Profit (loss) for the period before taxes | 9903 | €167,505 | €638,316 | +€470,811 | +281% |
| Income taxes | 67/77 | €146,060 | €1,051 | -€145,010 | -99.3% |
| Taxes | 670/3 | €146,060 | €1,051 | -€145,010 | -99.3% |
| Profit (loss) for the period | 9904 | €21,445 | €637,266 | +€615,820 | +2,872% |
| Profit (loss) for the period to be appropriated | 9905 | €21,445 | €637,266 | +€615,820 | +2,872% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.