SERVICES & GESTION: 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 & GESTION
Largest movements
- Tangible fixed assets +€16,523
up €16,523 (+170.0%), from €9,719 to €26,242
of which Furniture and vehicles: +€11,554
- Cash -€8,626
down €8,626 (-3.7%), from €230,600 to €221,974
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€24,337)
- Tax, wage and social debts +€24,870
up €24,870 (+113.4%), from €21,938 to €46,808
of which Taxes: +€24,541
- Reserves -€16,000
down €16,000 (-6.4%), from €251,900 to €235,900
of which Distributable reserves: -€16,000
- Trade debts +€11,085
up €11,085 (+565.2%), from €1,961 to €13,046
- Other debts -€9,412
down €9,412 (-27.7%), from €34,002 to €24,590
- Gross operating margin -€22,055
down €22,055 (-10.1%), from €217,661 to €195,605
- Staff costs -€8,130
down €8,130 (-6.5%), from €125,335 to €117,205
- Taxes -€4,182
down €4,182 (-17.0%), from €24,568 to €20,386
- Depreciation +€2,538
up €2,538 (+48.1%), from €5,277 to €7,814
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 | €336,768 | €347,133 | +€10,365 | +3.1% |
| Fixed assets | 21/28 | €10,192 | €26,715 | +€16,523 | +162.1% |
| Tangible fixed assets | 22/27 | €9,719 | €26,242 | +€16,523 | +170.0% |
| Land and buildings | 22 | €4,521 | €1,938 | -€2,584 | -57.1% |
| Plant, machinery and equipment | 23 | €3,159 | €10,711 | +€7,552 | +239.0% |
| Furniture and vehicles | 24 | €2,038 | €13,593 | +€11,554 | +566.9% |
| Financial fixed assets | 28 | €473 | €473 | = | 0.0% |
| Current assets | 29/58 | €326,576 | €320,418 | -€6,158 | -1.9% |
| Amounts receivable within one year | 40/41 | €95,976 | €98,444 | +€2,468 | +2.6% |
| Trade receivables | 40 | €84,818 | €73,498 | -€11,320 | -13.3% |
| Other amounts receivable | 41 | €11,158 | €24,946 | +€13,788 | +123.6% |
| Cash at bank and in hand | 54/58 | €230,600 | €221,974 | -€8,626 | -3.7% |
| Total equity and liabilities | 10/49 | €336,768 | €347,133 | +€10,365 | +3.1% |
| Equity | 10/15 | €275,144 | €260,385 | -€14,758 | -5.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €251,900 | €235,900 | -€16,000 | -6.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €234,000 | -€16,000 | -6.4% |
| Profit (loss) carried forward | 14 | €4,244 | €5,485 | +€1,242 | +29.3% |
| Amounts payable | 17/49 | €61,624 | €86,748 | +€25,124 | +40.8% |
| Amounts payable within one year | 42/48 | €61,624 | €86,748 | +€25,124 | +40.8% |
| Trade debts | 44 | €1,961 | €13,046 | +€11,085 | +565.2% |
| Suppliers | 440/4 | €1,961 | €13,046 | +€11,085 | +565.2% |
| Advances received on contracts in progress | 46 | €3,722 | €2,303 | -€1,419 | -38.1% |
| Taxes, remuneration and social security | 45 | €21,938 | €46,808 | +€24,870 | +113.4% |
| Taxes | 450/3 | €8,500 | €33,041 | +€24,541 | +288.7% |
| Remuneration and social security | 454/9 | €13,438 | €13,767 | +€329 | +2.4% |
| Other amounts payable | 47/48 | €34,002 | €24,590 | -€9,412 | -27.7% |
| Remuneration, social security and pensions | 62 | €125,335 | €117,205 | -€8,130 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,277 | €7,814 | +€2,538 | +48.1% |
| Other operating charges | 640/8 | €2,261 | €1,788 | -€473 | -20.9% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €217,661 | €195,605 | -€22,055 | -10.1% |
| Operating profit (loss) | 9901 | €84,787 | €68,798 | -€15,990 | -18.9% |
| Financial income | 75/76B | €5 | €20 | +€14 | +282.4% |
| Recurring financial income | 75 | €5 | €20 | +€14 | +282.4% |
| Financial charges | 65/66B | €2,787 | €3,190 | +€403 | +14.5% |
| Recurring financial charges | 65 | €2,787 | €3,190 | +€403 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €82,006 | €65,628 | -€16,378 | -20.0% |
| Income taxes | 67/77 | €24,568 | €20,386 | -€4,182 | -17.0% |
| Profit (loss) for the period | 9904 | €57,438 | €45,242 | -€12,196 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,438 | €45,242 | -€12,196 | -21.2% |
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 2 October 2026 via checked.be.