SERVING.HU: 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.
SERVING.HU
Largest movements
- Cash -€3,405
down €3,405 (-40.5%), from €8,401 to €4,996
mainly Net result for the year (-€15,835)
- Profit (loss) carried forward -€15,835
down €15,835 (-0.7%), from -€2.4m to -€2.4m
- Debts after one year +€12,386
up €12,386 (+1.9%), from €650,748 to €663,135
- Staff costs +€3,451
no longer reported in 2025 (was -€3,451)
- Financial charges +€3,389
up €3,389 (+36.0%), from €9,421 to €12,810
- Gross operating margin +€3,085
up €3,085 (+50.5%), from -€6,110 to -€3,025
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 | €8,401 | €4,996 | -€3,405 | -40.5% |
| Current assets | 29/58 | €8,401 | €4,996 | -€3,405 | -40.5% |
| Cash at bank and in hand | 54/58 | €8,401 | €4,996 | -€3,405 | -40.5% |
| Total equity and liabilities | 10/49 | €8,401 | €4,996 | -€3,405 | -40.5% |
| Equity | 10/15 | -€642,348 | -€658,183 | -€15,835 | -2.5% |
| Contributions | 10/11 | €1,775,412 | €1,775,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,417,760 | -€2,433,595 | -€15,835 | -0.7% |
| Amounts payable | 17/49 | €650,748 | €663,178 | +€12,430 | +1.9% |
| Amounts payable after more than one year | 17 | €650,748 | €663,135 | +€12,386 | +1.9% |
| Other amounts payable | 178/9 | €650,748 | €663,135 | +€12,386 | +1.9% |
| Amounts payable within one year | 42/48 | - | €44 | +€44 | |
| Trade debts | 44 | - | €44 | +€44 | |
| Suppliers | 440/4 | - | €44 | +€44 | |
| Remuneration, social security and pensions | 62 | -€3,451 | - | +€3,451 | |
| Gross operating margin | 9900 | -€6,110 | -€3,025 | +€3,085 | +50.5% |
| Operating profit (loss) | 9901 | -€2,659 | -€3,025 | -€366 | -13.8% |
| Financial charges | 65/66B | €9,421 | €12,810 | +€3,389 | +36.0% |
| Recurring financial charges | 65 | €9,421 | €12,810 | +€3,389 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,080 | -€15,835 | -€3,755 | -31.1% |
| Profit (loss) for the period | 9904 | -€12,080 | -€15,835 | -€3,755 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,080 | -€15,835 | -€3,755 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.