Services for professionals: 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 for professionals
Largest movements
- Tangible fixed assets +€30,006
up €30,006 (+140.8%), from €21,312 to €51,318
of which Leasing and similar rights: +€40,010
- Cash -€8,529
down €8,529 (-36.2%), from €23,577 to €15,048
mainly Investment in fixed assets (net) (-€43,108) and Receivables within one year (-€6,941)
- Receivables within one year +€6,941
new in 2025: €6,941
- Debts after one year +€21,826
up €21,826 (+212.5%), from €10,273 to €32,099
- Current portion of long-term debt +€8,212
up €8,212 (+109.0%), from €7,531 to €15,743
- Profit (loss) carried forward -€6,478
down €6,478, from €5,345 to -€1,133
- Tax, wage and social debts +€2,853
up €2,853 (+327.2%), from €872 to €3,725
- Trade debts +€1,554
up €1,554 (+380.8%), from €408 to €1,962
- Gross operating margin -€13,378
down €13,378 (-58.0%), from €23,047 to €9,668
- Depreciation +€2,306
up €2,306 (+21.4%), from €10,797 to €13,102
- Financial charges +€570
up €570 (+126.3%), from €451 to €1,021
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 | €44,890 | €73,307 | +€28,417 | +63.3% |
| Fixed assets | 21/28 | €21,312 | €51,318 | +€30,006 | +140.8% |
| Tangible fixed assets | 22/27 | €21,312 | €51,318 | +€30,006 | +140.8% |
| Plant, machinery and equipment | 23 | €4,800 | €2,140 | -€2,660 | -55.4% |
| Furniture and vehicles | 24 | €16,513 | €9,168 | -€7,345 | -44.5% |
| Leasing and similar rights | 25 | - | €40,010 | +€40,010 | |
| Current assets | 29/58 | €23,577 | €21,989 | -€1,589 | -6.7% |
| Amounts receivable within one year | 40/41 | - | €6,941 | +€6,941 | |
| Trade receivables | 40 | - | €6,941 | +€6,941 | |
| Cash at bank and in hand | 54/58 | €23,577 | €15,048 | -€8,529 | -36.2% |
| Total equity and liabilities | 10/49 | €44,890 | €73,307 | +€28,417 | +63.3% |
| Equity | 10/15 | €25,805 | €19,327 | -€6,478 | -25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,345 | -€1,133 | -€6,478 | |
| Amounts payable | 17/49 | €19,085 | €53,980 | +€34,896 | +182.8% |
| Amounts payable after more than one year | 17 | €10,273 | €32,099 | +€21,826 | +212.5% |
| Financial debts | 170/4 | €10,273 | €32,099 | +€21,826 | +212.5% |
| Amounts payable within one year | 42/48 | €8,811 | €21,881 | +€13,070 | +148.3% |
| Current portion of amounts payable after more than one year | 42 | €7,531 | €15,743 | +€8,212 | +109.0% |
| Trade debts | 44 | €408 | €1,962 | +€1,554 | +380.8% |
| Suppliers | 440/4 | €408 | €1,962 | +€1,554 | +380.8% |
| Taxes, remuneration and social security | 45 | €872 | €3,725 | +€2,853 | +327.2% |
| Taxes | 450/3 | €872 | €3,725 | +€2,853 | +327.2% |
| Other amounts payable | 47/48 | - | €451 | +€451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,797 | €13,102 | +€2,306 | +21.4% |
| Other operating charges | 640/8 | €1,484 | €1,711 | +€226 | +15.2% |
| Gross operating margin | 9900 | €23,047 | €9,668 | -€13,378 | -58.0% |
| Operating profit (loss) | 9901 | €10,766 | -€5,145 | -€15,910 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €451 | €1,021 | +€570 | +126.3% |
| Recurring financial charges | 65 | €451 | €1,021 | +€570 | +126.3% |
| Profit (loss) for the period before taxes | 9903 | €10,314 | -€6,132 | -€16,446 | |
| Income taxes | 67/77 | €248 | €346 | +€99 | +39.8% |
| Profit (loss) for the period | 9904 | €10,067 | -€6,478 | -€16,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,067 | -€6,478 | -€16,545 |
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 9 October 2026 via checked.be.