Services Administratifs Concept: 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 Administratifs Concept
Largest movements
- Receivables within one year -€1,300
down €1,300 (-22.0%), from €5,900 to €4,600
- Cash -€989
down €989 (-38.6%), from €2,563 to €1,574
mainly Net result for the year (-€4,397)
- Deferred charges and accrued income -€377
down €377 (-100%), from €377 to €0
- Profit (loss) carried forward -€4,397
down €4,397 (-53.2%), from -€8,268 to -€12,665
- Tax, wage and social debts +€1,276
up €1,276 (+17.3%), from €7,384 to €8,660
- Accrued charges and deferred income +€451
up €451 (+7.3%), from €6,180 to €6,631
- Turnover -€3,736
down €3,736 (-17.1%), from €21,807 to €18,071
- Gross operating margin -€3,513
down €3,513 (-17.8%), from €19,784 to €16,272
- Staff costs -€583
down €583 (-2.8%), from €21,010 to €20,427
- Financial income -€241
no longer reported in 2025 (was €241)
- Purchases and services -€223
down €223 (-11.0%), from €2,023 to €1,800
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 | €8,901 | €6,234 | -€2,667 | -30.0% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €8,841 | €6,174 | -€2,667 | -30.2% |
| Amounts receivable within one year | 40/41 | €5,900 | €4,600 | -€1,300 | -22.0% |
| Trade receivables | 40 | €5,900 | €4,600 | -€1,300 | -22.0% |
| Cash at bank and in hand | 54/58 | €2,563 | €1,574 | -€989 | -38.6% |
| Deferred charges and accrued income | 490/1 | €377 | €0 | -€377 | -100% |
| Total equity and liabilities | 10/49 | €8,901 | €6,234 | -€2,667 | -30.0% |
| Equity | 10/15 | -€8,048 | -€12,445 | -€4,397 | -54.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Capital | 10 | €200 | €200 | = | 0.0% |
| Issued capital | 100 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Legal reserve | 130 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,268 | -€12,665 | -€4,397 | -53.2% |
| Amounts payable | 17/49 | €16,949 | €18,679 | +€1,730 | +10.2% |
| Amounts payable within one year | 42/48 | €10,769 | €12,048 | +€1,279 | +11.9% |
| Trade debts | 44 | €1,661 | €1,664 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,661 | €1,664 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €7,384 | €8,660 | +€1,276 | +17.3% |
| Remuneration and social security | 454/9 | €7,384 | €8,660 | +€1,276 | +17.3% |
| Other amounts payable | 47/48 | €1,723 | €1,723 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,180 | €6,631 | +€451 | +7.3% |
| Turnover | 70 | €21,807 | €18,071 | -€3,736 | -17.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,023 | €1,800 | -€223 | -11.0% |
| Remuneration, social security and pensions | 62 | €21,010 | €20,427 | -€583 | -2.8% |
| Other operating charges | 640/8 | €127 | €88 | -€40 | -31.2% |
| Gross operating margin | 9900 | €19,784 | €16,272 | -€3,513 | -17.8% |
| Operating profit (loss) | 9901 | -€1,353 | -€4,243 | -€2,891 | -214% |
| Financial income | 75/76B | €241 | - | -€241 | |
| Recurring financial income | 75 | €241 | - | -€241 | |
| Financial charges | 65/66B | €203 | €153 | -€50 | -24.6% |
| Recurring financial charges | 65 | €203 | €153 | -€50 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,315 | -€4,397 | -€3,082 | -234% |
| Profit (loss) for the period | 9904 | -€1,315 | -€4,397 | -€3,082 | -234% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,315 | -€4,397 | -€3,082 | -234% |
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 21 October 2026 via checked.be.