ServiNam: 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.
ServiNam
Largest movements
- Cash +€55,864
up €55,864 (+199.1%), from €28,065 to €83,929
mainly Receivables within one year (+€46,730) and Net result for the year (+€14,470)
- Receivables within one year -€46,730
down €46,730 (-74.5%), from €62,711 to €15,980
of which Trade receivables: -€46,730
- Profit (loss) carried forward +€14,470
up €14,470 (+33.7%), from €42,953 to €57,423
- Tax, wage and social debts -€3,680
down €3,680 (-13.8%), from €26,584 to €22,904
of which Remuneration and social security: -€3,823
- Trade debts -€2,711
down €2,711 (-43.4%), from €6,244 to €3,533
of which Suppliers: -€3,893
- Turnover -€70,610
down €70,610 (-27.5%), from €256,376 to €185,766
- Gross operating margin -€63,447
down €63,447 (-22.0%), from €288,391 to €224,945
- Staff costs -€58,420
down €58,420 (-21.9%), from €267,308 to €208,888
- Purchases and services -€6,122
down €6,122 (-17.6%), from €34,802 to €28,680
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,431 | €128,509 | +€8,078 | +6.7% |
| Fixed assets | 21/28 | €28,480 | €27,583 | -€897 | -3.1% |
| Tangible fixed assets | 22/27 | €3,480 | €2,583 | -€897 | -25.8% |
| Plant, machinery and equipment | 23 | €3,480 | €2,583 | -€897 | -25.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €91,951 | €100,926 | +€8,976 | +9.8% |
| Amounts receivable within one year | 40/41 | €62,711 | €15,980 | -€46,730 | -74.5% |
| Trade receivables | 40 | €62,711 | €15,980 | -€46,730 | -74.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,065 | €83,929 | +€55,864 | +199.1% |
| Deferred charges and accrued income | 490/1 | €1,175 | €1,017 | -€158 | -13.5% |
| Total equity and liabilities | 10/49 | €120,431 | €128,509 | +€8,078 | +6.7% |
| Equity | 10/15 | €62,603 | €77,073 | +€14,470 | +23.1% |
| Contributions | 10/11 | €19,650 | €19,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,953 | €57,423 | +€14,470 | +33.7% |
| Amounts payable | 17/49 | €57,828 | €51,437 | -€6,391 | -11.1% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,828 | €26,437 | -€6,391 | -19.5% |
| Trade debts | 44 | €6,244 | €3,533 | -€2,711 | -43.4% |
| Suppliers | 440/4 | €6,169 | €2,276 | -€3,893 | -63.1% |
| Bills of exchange payable | 441 | €75 | €1,257 | +€1,182 | +1570.3% |
| Taxes, remuneration and social security | 45 | €26,584 | €22,904 | -€3,680 | -13.8% |
| Taxes | 450/3 | €0 | €143 | +€143 | |
| Remuneration and social security | 454/9 | €26,584 | €22,761 | -€3,823 | -14.4% |
| Turnover | 70 | €256,376 | €185,766 | -€70,610 | -27.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,802 | €28,680 | -€6,122 | -17.6% |
| Remuneration, social security and pensions | 62 | €267,308 | €208,888 | -€58,420 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €897 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €541 | +€92 | +20.5% |
| Gross operating margin | 9900 | €288,391 | €224,945 | -€63,447 | -22.0% |
| Operating profit (loss) | 9901 | €19,737 | €14,619 | -€5,118 | -25.9% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €115 | €149 | +€34 | +30.0% |
| Recurring financial charges | 65 | €115 | €149 | +€34 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €19,638 | €14,470 | -€5,168 | -26.3% |
| Profit (loss) for the period | 9904 | €19,638 | €14,470 | -€5,168 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,638 | €14,470 | -€5,168 | -26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.