SERVIMUR: 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.
SERVIMUR
Largest movements
- Financial fixed assets -€12,184
down €12,184 (-15.4%), from €79,184 to €67,000
- Current assets +€11,106
up €11,106 (+71.1%), from €15,612 to €26,718
of which Receivables within one year: +€10,893
- Intangible fixed assets -€1,110
down €1,110 (-100.0%), from €1,110 to €0
- Equity -€5,996
down €5,996 (-8.6%), from €69,764 to €63,768
of which Profit (loss) carried forward: -€5,996
- Debts +€3,997
up €3,997 (+15.2%), from €26,259 to €30,256
of which Accrued charges and deferred income: +€4,514
- Gross operating margin -€10,870
down €10,870 (-78.9%), from €13,768 to €2,898
- Depreciation -€3,678
down €3,678 (-83.9%), from €4,381 to €703
- Taxes -€1,650
no longer reported in 2023 (was €1,650)
- Financial charges +€597
new in 2023: €597
- Other operating charges +€399
new in 2023: €399
From the 2020 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,023 | €94,024 | -€1,999 | -2.1% |
| Fixed assets | 21/28 | €80,411 | €67,306 | -€13,105 | -16.3% |
| Intangible fixed assets | 21 | €1,110 | €0 | -€1,110 | -100.0% |
| Tangible fixed assets | 22/27 | €117 | €306 | +€189 | +162.2% |
| Plant, machinery and equipment | 23 | - | €306 | +€306 | |
| Financial fixed assets | 28 | €79,184 | €67,000 | -€12,184 | -15.4% |
| Current assets | 29/58 | €15,612 | €26,718 | +€11,106 | +71.1% |
| Stocks and contracts in progress | 3 | €4,183 | €2,406 | -€1,777 | -42.5% |
| Stocks | 30/36 | - | €2,406 | +€2,406 | |
| Amounts receivable within one year | 40/41 | €10,495 | €21,388 | +€10,893 | +103.8% |
| Trade receivables | 40 | - | €6,336 | +€6,336 | |
| Other amounts receivable | 41 | - | €15,052 | +€15,052 | |
| Current investments | 50/53 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €805 | €2,598 | +€1,793 | +222.8% |
| Deferred charges and accrued income | 490/1 | - | €227 | +€227 | |
| Total equity and liabilities | 10/49 | €96,023 | €94,024 | -€1,999 | -2.1% |
| Equity | 10/15 | €69,764 | €63,768 | -€5,996 | -8.6% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €61,704 | €55,708 | -€5,996 | -9.7% |
| Amounts payable | 17/49 | €26,259 | €30,256 | +€3,997 | +15.2% |
| Amounts payable within one year | 42/48 | €22,498 | €25,742 | +€3,244 | +14.4% |
| Financial debts | 43 | - | €3,062 | +€3,062 | |
| Credit institutions | 430/8 | - | €3,062 | +€3,062 | |
| Trade debts | 44 | €15,583 | €20,423 | +€4,840 | +31.1% |
| Suppliers | 440/4 | - | €20,423 | +€20,423 | |
| Taxes, remuneration and social security | 45 | - | €1,704 | +€1,704 | |
| Taxes | 450/3 | - | €1,704 | +€1,704 | |
| Other amounts payable | 47/48 | - | €554 | +€554 | |
| Accrued charges and deferred income | 492/3 | - | €4,514 | +€4,514 | |
| Non-recurring operating income | 76A | - | €3,107 | +€3,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,381 | €703 | -€3,678 | -83.9% |
| Other operating charges | 640/8 | - | €399 | +€399 | |
| Non-recurring operating charges | 66A | - | €21 | +€21 | |
| Gross operating margin | 9900 | €13,768 | €2,898 | -€10,870 | -78.9% |
| Operating profit (loss) | 9901 | €8,855 | €1,776 | -€7,080 | -79.9% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | €1 | €73 | +€73 | +13475.9% |
| Financial charges | 65/66B | - | €597 | +€597 | |
| Recurring financial charges | 65 | €1,556 | €597 | -€958 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €7,300 | €1,252 | -€6,049 | -82.9% |
| Income taxes | 67/77 | €1,650 | - | -€1,650 | |
| Profit (loss) for the period | 9904 | €5,854 | €1,252 | -€4,603 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,250 | €1,252 | -€4,999 | -80.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.