SERVIDIS: 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.
SERVIDIS
Largest movements
- Cash -€29,937
down €29,937 (-9.9%), from €301,374 to €271,436
mainly Net result for the year (-€39,904) and Trade debts (-€24,656)
- Tangible fixed assets -€22,876
down €22,876 (-13.3%), from €171,363 to €148,487
of which Land and buildings: -€13,262
- Receivables within one year -€16,615
down €16,615 (-22.5%), from €73,988 to €57,373
of which Other amounts receivable: -€16,615
- Deferred charges and accrued income -€12,950
down €12,950 (-13.1%), from €98,916 to €85,966
- Profit (loss) carried forward -€39,904
down €39,904 (-762.5%), from -€5,233 to -€45,138
- Trade debts -€24,656
down €24,656 (-86.1%), from €28,625 to €3,969
- Debts after one year -€11,328
down €11,328 (-12.9%), from €87,542 to €76,215
- Accrued charges and deferred income -€9,731
down €9,731 (-8.9%), from €109,803 to €100,072
- Gross operating margin -€76,193
down €76,193 (-5.3%), from €1.4m to €1.4m
- Staff costs +€31,557
up €31,557 (+2.4%), from €1.3m to €1.4m
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 | €649,821 | €567,442 | -€82,378 | -12.7% |
| Fixed assets | 21/28 | €175,543 | €152,667 | -€22,876 | -13.0% |
| Tangible fixed assets | 22/27 | €171,363 | €148,487 | -€22,876 | -13.3% |
| Land and buildings | 22 | €140,580 | €127,318 | -€13,262 | -9.4% |
| Furniture and vehicles | 24 | €27,746 | €19,766 | -€7,980 | -28.8% |
| Other tangible fixed assets | 26 | €3,037 | €1,404 | -€1,634 | -53.8% |
| Financial fixed assets | 28 | €4,180 | €4,180 | = | 0.0% |
| Current assets | 29/58 | €474,278 | €414,775 | -€59,503 | -12.5% |
| Amounts receivable within one year | 40/41 | €73,988 | €57,373 | -€16,615 | -22.5% |
| Trade receivables | 40 | €3,566 | €3,566 | = | 0.0% |
| Other amounts receivable | 41 | €70,422 | €53,807 | -€16,615 | -23.6% |
| Cash at bank and in hand | 54/58 | €301,374 | €271,436 | -€29,937 | -9.9% |
| Deferred charges and accrued income | 490/1 | €98,916 | €85,966 | -€12,950 | -13.1% |
| Total equity and liabilities | 10/49 | €649,821 | €567,442 | -€82,378 | -12.7% |
| Equity | 10/15 | €284,987 | €240,083 | -€44,904 | -15.8% |
| Contributions | 10/11 | €51,700 | €46,700 | -€5,000 | -9.7% |
| Reserves | 13 | €238,520 | €238,520 | = | 0.0% |
| Distributable reserves | 133 | €238,520 | €238,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,233 | -€45,138 | -€39,904 | -762.5% |
| Amounts payable | 17/49 | €364,834 | €327,360 | -€37,474 | -10.3% |
| Amounts payable after more than one year | 17 | €87,542 | €76,215 | -€11,328 | -12.9% |
| Financial debts | 170/4 | €87,542 | €76,215 | -€11,328 | -12.9% |
| Amounts payable within one year | 42/48 | €167,489 | €151,073 | -€16,415 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €11,101 | €11,328 | +€226 | +2.0% |
| Financial debts | 43 | €23,372 | €27,043 | +€3,672 | +15.7% |
| Credit institutions | 430/8 | €23,372 | €27,043 | +€3,672 | +15.7% |
| Trade debts | 44 | €28,625 | €3,969 | -€24,656 | -86.1% |
| Suppliers | 440/4 | €28,625 | €3,969 | -€24,656 | -86.1% |
| Taxes, remuneration and social security | 45 | €104,391 | €108,734 | +€4,343 | +4.2% |
| Taxes | 450/3 | €314 | €0 | -€314 | -100.0% |
| Remuneration and social security | 454/9 | €104,077 | €108,733 | +€4,657 | +4.5% |
| Accrued charges and deferred income | 492/3 | €109,803 | €100,072 | -€9,731 | -8.9% |
| Remuneration, social security and pensions | 62 | €1,342,515 | €1,374,072 | +€31,557 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,531 | €25,359 | -€1,172 | -4.4% |
| Other operating charges | 640/8 | €4,548 | €7,849 | +€3,301 | +72.6% |
| Gross operating margin | 9900 | €1,448,255 | €1,372,062 | -€76,193 | -5.3% |
| Operating profit (loss) | 9901 | €74,661 | -€35,218 | -€109,879 | |
| Financial income | 75/76B | €1,474 | - | -€1,474 | |
| Recurring financial income | 75 | €1,474 | - | -€1,474 | |
| Financial charges | 65/66B | €4,678 | €4,687 | +€9 | +0.2% |
| Recurring financial charges | 65 | €4,678 | €4,687 | +€9 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €71,457 | -€39,904 | -€111,362 | |
| Profit (loss) for the period | 9904 | €71,457 | -€39,904 | -€111,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,457 | -€39,904 | -€111,362 |
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 4 October 2026 via checked.be.