SERVICES ARCHITECTURE DEVLIEGER: what changed
Two fiscal 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 ARCHITECTURE DEVLIEGER
Largest movements
- Cash -€21,436
down €21,436 (-64.1%), from €33,447 to €12,012
mainly Net result for the year (-€29,870) and Trade debts (-€606)
- Receivables within one year -€412
down €412 (-17.0%), from €2,425 to €2,013
of which Trade receivables: -€1,573
- Profit (loss) carried forward -€29,870
down €29,870, from €23,470 to -€6,400
- Tax, wage and social debts +€4,919
up €4,919 (+63.9%), from €7,703 to €12,622
of which Taxes: +€2,619
- Other debts +€3,710
up €3,710 (+3977.2%), from €93 to €3,803
- Trade debts -€606
no longer reported in 2025 (was €606)
- Gross operating margin -€58,097
down €58,097, from €29,729 to -€28,368
- Taxes -€5,855
down €5,855 (-97.5%), from €6,003 to €148
- Other operating charges +€1,117
up €1,117 (+701.6%), from €159 to €1,276
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.
Cash bridge derived
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 | €35,872 | €14,025 | -€21,848 | -60.9% |
| Current assets | 29/58 | €35,872 | €14,025 | -€21,848 | -60.9% |
| Amounts receivable within one year | 40/41 | €2,425 | €2,013 | -€412 | -17.0% |
| Trade receivables | 40 | €2,425 | €852 | -€1,573 | -64.9% |
| Other amounts receivable | 41 | - | €1,161 | +€1,161 | |
| Cash at bank and in hand | 54/58 | €33,447 | €12,012 | -€21,436 | -64.1% |
| Total equity and liabilities | 10/49 | €35,872 | €14,025 | -€21,848 | -60.9% |
| Equity | 10/15 | €27,470 | -€2,400 | -€29,870 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,470 | -€6,400 | -€29,870 | |
| Amounts payable | 17/49 | €8,403 | €16,425 | +€8,022 | +95.5% |
| Amounts payable within one year | 42/48 | €8,403 | €16,425 | +€8,022 | +95.5% |
| Trade debts | 44 | €606 | - | -€606 | |
| Suppliers | 440/4 | €606 | - | -€606 | |
| Taxes, remuneration and social security | 45 | €7,703 | €12,622 | +€4,919 | +63.9% |
| Taxes | 450/3 | €7,703 | €10,322 | +€2,619 | +34.0% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €93 | €3,803 | +€3,710 | +3977.2% |
| Other operating charges | 640/8 | €159 | €1,276 | +€1,117 | +701.6% |
| Gross operating margin | 9900 | €29,729 | -€28,368 | -€58,097 | |
| Operating profit (loss) | 9901 | €29,570 | -€29,644 | -€59,214 | |
| Financial charges | 65/66B | €98 | €78 | -€20 | -20.2% |
| Recurring financial charges | 65 | €98 | €78 | -€20 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €29,472 | -€29,722 | -€59,194 | |
| Income taxes | 67/77 | €6,003 | €148 | -€5,855 | -97.5% |
| Profit (loss) for the period | 9904 | €23,470 | -€29,870 | -€53,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,470 | -€29,870 | -€53,340 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.