SERVIPOL: 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.
SERVIPOL
Largest movements
- Cash -€12,811
down €12,811 (-54.7%), from €23,410 to €10,599
mainly Net result for the year (-€18,776) and Receivables within one year (-€1,369)
- Tangible fixed assets -€5,516
down €5,516 (-23.2%), from €23,768 to €18,252
of which Furniture and vehicles: -€4,148
- Deferred charges and accrued income -€2,847
no longer reported in 2026 (was €2,847)
- Receivables within one year +€1,369
up €1,369 (+247%), from €555 to €1,924
- Profit (loss) carried forward -€18,776
down €18,776 (-48.4%), from -€38,808 to -€57,584
- Other debts -€814
down €814 (-2.0%), from €40,176 to €39,362
- Purchases and services -€6,450
down €6,450 (-30.8%), from €20,962 to €14,512
- Other operating charges -€5,424
down €5,424 (-91.0%), from €5,960 to €536
- Gross operating margin +€4,428
up €4,428 (+25.5%), from -€17,360 to -€12,932
- Depreciation +€3,780
up €3,780 (+218%), from €1,736 to €5,516
- Turnover -€2,022
down €2,022 (-56.1%), from €3,602 to €1,580
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,580 | €30,775 | -€19,805 | -39.2% |
| Fixed assets | 21/28 | €23,768 | €18,252 | -€5,516 | -23.2% |
| Tangible fixed assets | 22/27 | €23,768 | €18,252 | -€5,516 | -23.2% |
| Plant, machinery and equipment | 23 | €3,334 | €1,966 | -€1,368 | -41.0% |
| Furniture and vehicles | 24 | €20,434 | €16,286 | -€4,148 | -20.3% |
| Current assets | 29/58 | €26,812 | €12,523 | -€14,289 | -53.3% |
| Amounts receivable within one year | 40/41 | €555 | €1,924 | +€1,369 | +247% |
| Other amounts receivable | 41 | €555 | €1,924 | +€1,369 | +247% |
| Cash at bank and in hand | 54/58 | €23,410 | €10,599 | -€12,811 | -54.7% |
| Deferred charges and accrued income | 490/1 | €2,847 | - | -€2,847 | |
| Total equity and liabilities | 10/49 | €50,580 | €30,775 | -€19,805 | -39.2% |
| Equity | 10/15 | €10,141 | -€8,635 | -€18,776 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €40,949 | €40,949 | = | 0.0% |
| Distributable reserves | 133 | €40,949 | €40,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,808 | -€57,584 | -€18,776 | -48.4% |
| Amounts payable | 17/49 | €40,439 | €39,410 | -€1,029 | -2.5% |
| Amounts payable within one year | 42/48 | €40,439 | €39,410 | -€1,029 | -2.5% |
| Trade debts | 44 | €263 | €48 | -€215 | -81.7% |
| Suppliers | 440/4 | €263 | €48 | -€215 | -81.7% |
| Other amounts payable | 47/48 | €40,176 | €39,362 | -€814 | -2.0% |
| Turnover | 70 | €3,602 | €1,580 | -€2,022 | -56.1% |
| Non-recurring operating income | 76A | €2,572 | - | -€2,572 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,962 | €14,512 | -€6,450 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €5,516 | +€3,780 | +218% |
| Other operating charges | 640/8 | €5,960 | €536 | -€5,424 | -91.0% |
| Gross operating margin | 9900 | -€17,360 | -€12,932 | +€4,428 | +25.5% |
| Operating profit (loss) | 9901 | -€25,056 | -€18,984 | +€6,072 | +24.2% |
| Financial income | 75/76B | €500 | €374 | -€126 | -25.2% |
| Recurring financial income | 75 | €500 | €374 | -€126 | -25.2% |
| Financial charges | 65/66B | €388 | €166 | -€222 | -57.2% |
| Recurring financial charges | 65 | €388 | €166 | -€222 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,944 | -€18,776 | +€6,168 | +24.7% |
| Profit (loss) for the period | 9904 | -€24,944 | -€18,776 | +€6,168 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,944 | -€18,776 | +€6,168 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.