SERVICES 2 ACTIV: 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.
SERVICES 2 ACTIV
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€185,073
down €185,073 (-8.2%), from €2.3m to €2.1m
- Accrued charges and deferred income +€154,083
up €154,083 (+194%), from €79,611 to €233,694
- Tax, wage and social debts +€32,545
up €32,545 (+18.6%), from €174,979 to €207,524
of which Taxes: +€18,708
- Staff costs +€341,328
up €341,328 (+10.7%), from €3.2m to €3.5m
- Gross operating margin +€331,870
up €331,870 (+10.3%), from €3.2m to €3.6m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,604,008 | €2,618,466 | +€14,458 | +0.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,929 | €3,029 | -€1,900 | -38.5% |
| Tangible fixed assets | 22/27 | €4,929 | €3,029 | -€1,900 | -38.5% |
| Plant, machinery and equipment | 23 | €4,929 | €3,029 | -€1,900 | -38.5% |
| Current assets | 29/58 | €2,599,079 | €2,615,437 | +€16,358 | +0.6% |
| Amounts receivable within one year | 40/41 | €2,549,433 | €2,556,774 | +€7,341 | +0.3% |
| Trade receivables | 40 | €2,439,534 | €2,441,983 | +€2,449 | +0.1% |
| Other amounts receivable | 41 | €109,899 | €114,791 | +€4,892 | +4.5% |
| Cash at bank and in hand | 54/58 | €48,993 | €57,913 | +€8,919 | +18.2% |
| Deferred charges and accrued income | 490/1 | €653 | €750 | +€97 | +14.9% |
| Total equity and liabilities | 10/49 | €2,604,008 | €2,618,466 | +€14,458 | +0.6% |
| Equity | 10/15 | €51,464 | €64,367 | +€12,902 | +25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,064 | €51,967 | +€12,902 | +33.0% |
| Distributable reserves | 133 | €39,064 | €51,967 | +€12,902 | +33.0% |
| Amounts payable | 17/49 | €2,552,544 | €2,554,099 | +€1,556 | +0.1% |
| Amounts payable within one year | 42/48 | €2,472,933 | €2,320,405 | -€152,528 | -6.2% |
| Trade debts | 44 | €2,266,565 | €2,081,492 | -€185,073 | -8.2% |
| Suppliers | 440/4 | €2,266,565 | €2,081,492 | -€185,073 | -8.2% |
| Taxes, remuneration and social security | 45 | €174,979 | €207,524 | +€32,545 | +18.6% |
| Taxes | 450/3 | €20,197 | €38,906 | +€18,708 | +92.6% |
| Remuneration and social security | 454/9 | €154,781 | €168,618 | +€13,837 | +8.9% |
| Other amounts payable | 47/48 | €31,389 | €31,389 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €79,611 | €233,694 | +€154,083 | +194% |
| Remuneration, social security and pensions | 62 | €3,175,158 | €3,516,485 | +€341,328 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €1,900 | -€2,046 | -51.8% |
| Other operating charges | 640/8 | €819 | €968 | +€148 | +18.1% |
| Gross operating margin | 9900 | €3,226,012 | €3,557,883 | +€331,870 | +10.3% |
| Operating profit (loss) | 9901 | €46,090 | €38,530 | -€7,560 | -16.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,898 | €6,919 | +€1,021 | +17.3% |
| Recurring financial charges | 65 | €5,898 | €6,919 | +€1,021 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €40,192 | €31,611 | -€8,581 | -21.4% |
| Income taxes | 67/77 | €20,197 | €18,708 | -€1,489 | -7.4% |
| Profit (loss) for the period | 9904 | €19,995 | €12,902 | -€7,093 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,995 | €12,902 | -€7,093 | -35.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.