SERVICES GAGNANTS: 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 GAGNANTS
Largest movements
- Tangible fixed assets -€13,398
down €13,398 (-7.6%), from €176,585 to €163,187
of which Land and buildings: -€12,998
- Receivables within one year -€4,612
down €4,612 (-9.5%), from €48,316 to €43,704
of which Other amounts receivable: -€2,612
- Profit (loss) carried forward -€15,902
down €15,902 (-9.0%), from -€175,843 to -€191,745
- Other debts -€3,528
down €3,528 (-1.0%), from €369,400 to €365,872
- Trade debts -€2,911
down €2,911 (-39.5%), from €7,368 to €4,457
- Staff costs +€16,376
up €16,376 (+34.9%), from €46,904 to €63,281
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 | €230,210 | €211,799 | -€18,411 | -8.0% |
| Fixed assets | 21/28 | €176,635 | €163,237 | -€13,398 | -7.6% |
| Tangible fixed assets | 22/27 | €176,585 | €163,187 | -€13,398 | -7.6% |
| Land and buildings | 22 | €175,387 | €162,389 | -€12,998 | -7.4% |
| Plant, machinery and equipment | 23 | €1,198 | €799 | -€399 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €53,575 | €48,562 | -€5,013 | -9.4% |
| Stocks and contracts in progress | 3 | €860 | €709 | -€151 | -17.6% |
| Stocks | 30/36 | €860 | €709 | -€151 | -17.6% |
| Amounts receivable within one year | 40/41 | €48,316 | €43,704 | -€4,612 | -9.5% |
| Trade receivables | 40 | €42,500 | €40,500 | -€2,000 | -4.7% |
| Other amounts receivable | 41 | €5,816 | €3,204 | -€2,612 | -44.9% |
| Cash at bank and in hand | 54/58 | €4,399 | €4,149 | -€250 | -5.7% |
| Total equity and liabilities | 10/49 | €230,210 | €211,799 | -€18,411 | -8.0% |
| Equity | 10/15 | -€156,623 | -€172,525 | -€15,902 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,843 | -€191,745 | -€15,902 | -9.0% |
| Amounts payable | 17/49 | €386,833 | €384,325 | -€2,508 | -0.6% |
| Amounts payable within one year | 42/48 | €386,833 | €383,410 | -€3,423 | -0.9% |
| Financial debts | 43 | €3,266 | €4,144 | +€878 | +26.9% |
| Credit institutions | 430/8 | €3,266 | €4,144 | +€878 | +26.9% |
| Trade debts | 44 | €7,368 | €4,457 | -€2,911 | -39.5% |
| Suppliers | 440/4 | €7,368 | €4,457 | -€2,911 | -39.5% |
| Taxes, remuneration and social security | 45 | €6,799 | €8,937 | +€2,137 | +31.4% |
| Taxes | 450/3 | €1,666 | €1,565 | -€101 | -6.1% |
| Remuneration and social security | 454/9 | €5,133 | €7,371 | +€2,238 | +43.6% |
| Other amounts payable | 47/48 | €369,400 | €365,872 | -€3,528 | -1.0% |
| Accrued charges and deferred income | 492/3 | - | €915 | +€915 | |
| Remuneration, social security and pensions | 62 | €46,904 | €63,281 | +€16,376 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,933 | €13,398 | -€535 | -3.8% |
| Other operating charges | 640/8 | €9,059 | €9,286 | +€227 | +2.5% |
| Gross operating margin | 9900 | €71,541 | €71,859 | +€319 | +0.4% |
| Operating profit (loss) | 9901 | €1,644 | -€14,105 | -€15,749 | |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.9% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.9% |
| Financial charges | 65/66B | €1,612 | €1,798 | +€185 | +11.5% |
| Recurring financial charges | 65 | €1,612 | €1,798 | +€185 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €68 | -€15,902 | -€15,970 | |
| Profit (loss) for the period | 9904 | €68 | -€15,902 | -€15,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €68 | -€15,902 | -€15,970 |
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 27 October 2026 via checked.be.