Services et Conseils: 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 et Conseils
Largest movements
- Receivables within one year +€25,854
up €25,854 (+799%), from €3,237 to €29,090
of which Trade receivables: +€17,350
- Tangible fixed assets -€12,233
down €12,233 (-35.0%), from €34,943 to €22,709
of which Furniture and vehicles: -€13,203
- Cash +€4,302
up €4,302 (+447%), from €962 to €5,264
mainly Net result for the year (+€56,241) and Trade debts (+€17,331)
- Profit (loss) carried forward +€56,241
up €56,241 (+19.0%), from -€296,177 to -€239,936
- Other debts -€41,200
down €41,200 (-33.7%), from €122,128 to €80,928
- Trade debts +€17,331
up €17,331 (+980%), from €1,768 to €19,099
- Debts after one year -€13,534
down €13,534 (-85.4%), from €15,854 to €2,320
- Tax, wage and social debts -€1,554
down €1,554 (-9.4%), from €16,612 to €15,058
- Gross operating margin -€7,148
down €7,148 (-7.0%), from €101,655 to €94,507
- Taxes -€1,980
down €1,980 (-8.2%), from €24,169 to €22,189
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 | €39,141 | €57,063 | +€17,922 | +45.8% |
| Fixed assets | 21/28 | €34,943 | €22,709 | -€12,233 | -35.0% |
| Tangible fixed assets | 22/27 | €34,943 | €22,709 | -€12,233 | -35.0% |
| Plant, machinery and equipment | 23 | - | €970 | +€970 | |
| Furniture and vehicles | 24 | €34,943 | €21,740 | -€13,203 | -37.8% |
| Current assets | 29/58 | €4,198 | €34,354 | +€30,156 | +718% |
| Amounts receivable within one year | 40/41 | €3,237 | €29,090 | +€25,854 | +799% |
| Trade receivables | 40 | €800 | €18,150 | +€17,350 | +2,169% |
| Other amounts receivable | 41 | €2,437 | €10,940 | +€8,504 | +349% |
| Cash at bank and in hand | 54/58 | €962 | €5,264 | +€4,302 | +447% |
| Total equity and liabilities | 10/49 | €39,141 | €57,063 | +€17,922 | +45.8% |
| Equity | 10/15 | -€148,117 | -€91,876 | +€56,241 | +38.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €140,000 | €140,000 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,177 | -€239,936 | +€56,241 | +19.0% |
| Amounts payable | 17/49 | €187,258 | €148,939 | -€38,318 | -20.5% |
| Amounts payable after more than one year | 17 | €15,854 | €2,320 | -€13,534 | -85.4% |
| Financial debts | 170/4 | €15,854 | €2,320 | -€13,534 | -85.4% |
| Amounts payable within one year | 42/48 | €171,403 | €146,620 | -€24,784 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €30,895 | €31,534 | +€639 | +2.1% |
| Trade debts | 44 | €1,768 | €19,099 | +€17,331 | +980% |
| Suppliers | 440/4 | €1,768 | €19,099 | +€17,331 | +980% |
| Taxes, remuneration and social security | 45 | €16,612 | €15,058 | -€1,554 | -9.4% |
| Taxes | 450/3 | €16,612 | €15,058 | -€1,554 | -9.4% |
| Other amounts payable | 47/48 | €122,128 | €80,928 | -€41,200 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,203 | €13,364 | +€161 | +1.2% |
| Other operating charges | 640/8 | €1,013 | €1,022 | +€9 | +0.9% |
| Gross operating margin | 9900 | €101,655 | €94,507 | -€7,148 | -7.0% |
| Operating profit (loss) | 9901 | €87,439 | €80,121 | -€7,318 | -8.4% |
| Financial charges | 65/66B | €2,607 | €1,691 | -€917 | -35.2% |
| Recurring financial charges | 65 | €2,607 | €1,691 | -€917 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €84,832 | €78,430 | -€6,402 | -7.5% |
| Income taxes | 67/77 | €24,169 | €22,189 | -€1,980 | -8.2% |
| Profit (loss) for the period | 9904 | €60,663 | €56,241 | -€4,422 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,663 | €56,241 | -€4,422 | -7.3% |
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.