SERVIFLAMME: 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.
SERVIFLAMME
Largest movements
- Receivables within one year -€16,760
down €16,760 (-99.0%), from €16,931 to €171
of which Trade receivables: -€14,959
- Tangible fixed assets -€12,787
down €12,787 (-6.0%), from €212,723 to €199,936
of which Land and buildings: -€9,000
- Other debts +€68,458
up €68,458 (+380.6%), from €17,985 to €86,444
- Reserves -€61,163
down €61,163 (-55.6%), from €110,092 to €48,930
of which Distributable reserves: -€61,163
- Debts after one year -€26,973
down €26,973 (-13.6%), from €197,773 to €170,800
- Tax, wage and social debts -€9,686
down €9,686 (-41.9%), from €23,105 to €13,420
of which Taxes: -€10,194
- Depreciation -€22,784
down €22,784 (-59.7%), from €38,181 to €15,397
- Staff costs +€5,923
up €5,923 (+7.7%), from €77,214 to €83,137
- Taxes +€3,643
up €3,643 (+381.4%), from €955 to €4,598
- Write-downs +€3,598
new in 2025: €3,598
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 | €394,126 | €363,288 | -€30,838 | -7.8% |
| Fixed assets | 21/28 | €212,723 | €199,936 | -€12,787 | -6.0% |
| Tangible fixed assets | 22/27 | €212,723 | €199,936 | -€12,787 | -6.0% |
| Land and buildings | 22 | €189,274 | €180,274 | -€9,000 | -4.8% |
| Plant, machinery and equipment | 23 | €175 | €103 | -€72 | -41.2% |
| Furniture and vehicles | 24 | €5,866 | €5,934 | +€67 | +1.1% |
| Other tangible fixed assets | 26 | €17,408 | €13,625 | -€3,782 | -21.7% |
| Current assets | 29/58 | €181,403 | €163,351 | -€18,052 | -10.0% |
| Stocks and contracts in progress | 3 | €28,291 | €27,571 | -€720 | -2.5% |
| Stocks | 30/36 | €28,291 | €27,571 | -€720 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,931 | €171 | -€16,760 | -99.0% |
| Trade receivables | 40 | €15,131 | €171 | -€14,959 | -98.9% |
| Other amounts receivable | 41 | €1,800 | - | -€1,800 | |
| Cash at bank and in hand | 54/58 | €89,105 | €87,273 | -€1,832 | -2.1% |
| Deferred charges and accrued income | 490/1 | €47,077 | €48,336 | +€1,259 | +2.7% |
| Total equity and liabilities | 10/49 | €394,126 | €363,288 | -€30,838 | -7.8% |
| Equity | 10/15 | €125,951 | €64,788 | -€61,163 | -48.6% |
| Reserves | 13 | €110,092 | €48,930 | -€61,163 | -55.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,232 | €47,070 | -€61,163 | -56.5% |
| Profit (loss) carried forward | 14 | €15,859 | €15,859 | = | 0.0% |
| Amounts payable | 17/49 | €268,175 | €298,499 | +€30,324 | +11.3% |
| Amounts payable after more than one year | 17 | €197,773 | €170,800 | -€26,973 | -13.6% |
| Financial debts | 170/4 | €197,773 | €170,800 | -€26,973 | -13.6% |
| Amounts payable within one year | 42/48 | €69,147 | €127,700 | +€58,553 | +84.7% |
| Current portion of amounts payable after more than one year | 42 | €16,687 | €14,583 | -€2,105 | -12.6% |
| Trade debts | 44 | €11,369 | €13,153 | +€1,784 | +15.7% |
| Suppliers | 440/4 | €11,369 | €13,153 | +€1,784 | +15.7% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €23,105 | €13,420 | -€9,686 | -41.9% |
| Taxes | 450/3 | €15,475 | €5,281 | -€10,194 | -65.9% |
| Remuneration and social security | 454/9 | €7,630 | €8,138 | +€508 | +6.7% |
| Other amounts payable | 47/48 | €17,985 | €86,444 | +€68,458 | +380.6% |
| Accrued charges and deferred income | 492/3 | €1,255 | - | -€1,255 | |
| Remuneration, social security and pensions | 62 | €77,214 | €83,137 | +€5,923 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,181 | €15,397 | -€22,784 | -59.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,598 | +€3,598 | |
| Other operating charges | 640/8 | €1,364 | €1,607 | +€243 | +17.8% |
| Gross operating margin | 9900 | €123,997 | €124,458 | +€461 | +0.4% |
| Operating profit (loss) | 9901 | €7,238 | €20,719 | +€13,481 | +186.3% |
| Financial income | 75/76B | €0 | €226 | +€226 | +2260800.0% |
| Recurring financial income | 75 | €0 | €226 | +€226 | +2260800.0% |
| Financial charges | 65/66B | €9,001 | €8,125 | -€876 | -9.7% |
| Recurring financial charges | 65 | €9,001 | €8,125 | -€876 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,764 | €12,819 | +€14,583 | |
| Income taxes | 67/77 | €955 | €4,598 | +€3,643 | +381.4% |
| Profit (loss) for the period | 9904 | -€2,719 | €8,221 | +€10,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,719 | €8,221 | +€10,940 |
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 6 October 2026 via checked.be.