SERVICESTATION VAN AERT: 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.
SERVICESTATION VAN AERT
Largest movements
- Cash +€60,187
up €60,187 (+85.2%), from €70,651 to €130,838
mainly Depreciation (+€25,279) and Net result for the year (+€24,444)
- Tangible fixed assets -€25,279
down €25,279 (-17.5%), from €144,745 to €119,467
of which Plant, machinery and equipment: -€17,810
- Stocks and contracts -€6,984
no longer reported in 2025 (was €6,984)
- Receivables within one year +€4,549
up €4,549 (+24.9%), from €18,266 to €22,815
- Reserves +€24,444
up €24,444 (+15.7%), from €155,439 to €179,883
of which Distributable reserves: +€24,444
- Tax, wage and social debts +€8,003
up €8,003 (+148%), from €5,413 to €13,416
- Gross operating margin +€12,724
up €12,724 (+25.0%), from €50,881 to €63,605
- Taxes +€4,279
up €4,279 (+60.8%), from €7,039 to €11,319
- Depreciation -€3,264
down €3,264 (-11.4%), from €28,543 to €25,279
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 | €240,647 | €273,120 | +€32,473 | +13.5% |
| Fixed assets | 21/28 | €144,745 | €119,467 | -€25,279 | -17.5% |
| Tangible fixed assets | 22/27 | €144,745 | €119,467 | -€25,279 | -17.5% |
| Land and buildings | 22 | €107,387 | €107,387 | = | 0.0% |
| Plant, machinery and equipment | 23 | €29,889 | €12,079 | -€17,810 | -59.6% |
| Furniture and vehicles | 24 | €7,469 | - | -€7,469 | |
| Current assets | 29/58 | €95,901 | €153,653 | +€57,752 | +60.2% |
| Stocks and contracts in progress | 3 | €6,984 | - | -€6,984 | |
| Stocks | 30/36 | €6,984 | - | -€6,984 | |
| Amounts receivable within one year | 40/41 | €18,266 | €22,815 | +€4,549 | +24.9% |
| Trade receivables | 40 | €18,266 | €22,815 | +€4,549 | +24.9% |
| Cash at bank and in hand | 54/58 | €70,651 | €130,838 | +€60,187 | +85.2% |
| Total equity and liabilities | 10/49 | €240,647 | €273,120 | +€32,473 | +13.5% |
| Equity | 10/15 | €222,898 | €247,342 | +€24,444 | +11.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €155,439 | €179,883 | +€24,444 | +15.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €149,239 | €173,683 | +€24,444 | +16.4% |
| Profit (loss) carried forward | 14 | €5,459 | €5,459 | = | 0.0% |
| Amounts payable | 17/49 | €17,748 | €25,778 | +€8,029 | +45.2% |
| Amounts payable within one year | 42/48 | €17,748 | €25,778 | +€8,029 | +45.2% |
| Trade debts | 44 | €2,835 | €2,861 | +€26 | +0.9% |
| Suppliers | 440/4 | €2,835 | €2,861 | +€26 | +0.9% |
| Taxes, remuneration and social security | 45 | €5,413 | €13,416 | +€8,003 | +148% |
| Taxes | 450/3 | €5,413 | €13,416 | +€8,003 | +148% |
| Other amounts payable | 47/48 | €9,500 | €9,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,543 | €25,279 | -€3,264 | -11.4% |
| Other operating charges | 640/8 | €2,040 | €2,185 | +€145 | +7.1% |
| Gross operating margin | 9900 | €50,881 | €63,605 | +€12,724 | +25.0% |
| Operating profit (loss) | 9901 | €20,298 | €36,141 | +€15,843 | +78.1% |
| Financial income | 75/76B | €107 | €13 | -€95 | -88.3% |
| Recurring financial income | 75 | €107 | €13 | -€95 | -88.3% |
| Financial charges | 65/66B | €365 | €391 | +€26 | +7.1% |
| Recurring financial charges | 65 | €365 | €391 | +€26 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €20,040 | €35,763 | +€15,723 | +78.5% |
| Income taxes | 67/77 | €7,039 | €11,319 | +€4,279 | +60.8% |
| Profit (loss) for the period | 9904 | €13,001 | €24,444 | +€11,443 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,001 | €24,444 | +€11,443 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.