SERVIPRO ELECTRONICS: 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.
SERVIPRO ELECTRONICS
Largest movements
- Cash +€254,145
up €254,145 (+30.2%), from €840,990 to €1.1m
mainly Net result for the year (+€388,760) and Depreciation (+€26,072)
- Current investments +€100,388
new in 2025: €100,388
- Tangible fixed assets -€26,072
down €26,072 (-4.2%), from €618,085 to €592,013
of which Land and buildings: -€15,860
- Reserves +€388,760
up €388,760 (+54.3%), from €715,849 to €1.1m
of which Distributable reserves: +€388,760
- Tax, wage and social debts -€32,613
down €32,613 (-47.0%), from €69,368 to €36,755
- Debts after one year -€24,881
down €24,881 (-6.6%), from €374,168 to €349,287
- Gross operating margin +€123,290
up €123,290 (+26.7%), from €462,411 to €585,701
- Taxes +€38,428
up €38,428 (+28.1%), from €136,631 to €175,059
- Financial income +€8,925
up €8,925 (+108.0%), from €8,264 to €17,189
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 | €1,517,638 | €1,859,293 | +€341,655 | +22.5% |
| Fixed assets | 21/28 | €618,085 | €592,013 | -€26,072 | -4.2% |
| Tangible fixed assets | 22/27 | €618,085 | €592,013 | -€26,072 | -4.2% |
| Land and buildings | 22 | €585,453 | €569,593 | -€15,860 | -2.7% |
| Furniture and vehicles | 24 | €32,632 | €22,420 | -€10,212 | -31.3% |
| Current assets | 29/58 | €899,552 | €1,267,280 | +€367,728 | +40.9% |
| Amounts receivable within one year | 40/41 | €54,139 | €67,578 | +€13,439 | +24.8% |
| Trade receivables | 40 | €54,139 | €67,578 | +€13,439 | +24.8% |
| Current investments | 50/53 | - | €100,388 | +€100,388 | |
| Cash at bank and in hand | 54/58 | €840,990 | €1,095,135 | +€254,145 | +30.2% |
| Deferred charges and accrued income | 490/1 | €4,423 | €4,178 | -€245 | -5.5% |
| Total equity and liabilities | 10/49 | €1,517,638 | €1,859,293 | +€341,655 | +22.5% |
| Equity | 10/15 | €1,001,031 | €1,389,791 | +€388,760 | +38.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €715,849 | €1,104,610 | +€388,760 | +54.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €713,849 | €1,102,610 | +€388,760 | +54.5% |
| Profit (loss) carried forward | 14 | €265,181 | €265,181 | = | 0.0% |
| Amounts payable | 17/49 | €516,607 | €469,502 | -€47,105 | -9.1% |
| Amounts payable after more than one year | 17 | €374,168 | €349,287 | -€24,881 | -6.6% |
| Financial debts | 170/4 | €374,168 | €349,287 | -€24,881 | -6.6% |
| Amounts payable within one year | 42/48 | €136,974 | €113,147 | -€23,827 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €30,470 | €36,973 | +€6,503 | +21.3% |
| Trade debts | 44 | €8,015 | €11,184 | +€3,169 | +39.5% |
| Suppliers | 440/4 | €8,015 | €11,184 | +€3,169 | +39.5% |
| Taxes, remuneration and social security | 45 | €69,368 | €36,755 | -€32,613 | -47.0% |
| Taxes | 450/3 | €69,368 | €36,755 | -€32,613 | -47.0% |
| Other amounts payable | 47/48 | €29,121 | €28,236 | -€885 | -3.0% |
| Accrued charges and deferred income | 492/3 | €5,465 | €7,067 | +€1,603 | +29.3% |
| Remuneration, social security and pensions | 62 | €369 | €385 | +€16 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,317 | €26,072 | -€245 | -0.9% |
| Other operating charges | 640/8 | €4,962 | €5,595 | +€633 | +12.8% |
| Gross operating margin | 9900 | €462,411 | €585,701 | +€123,290 | +26.7% |
| Operating profit (loss) | 9901 | €430,763 | €553,648 | +€122,885 | +28.5% |
| Financial income | 75/76B | €8,264 | €17,189 | +€8,925 | +108.0% |
| Recurring financial income | 75 | €8,264 | €17,189 | +€8,925 | +108.0% |
| Financial charges | 65/66B | €6,638 | €7,018 | +€381 | +5.7% |
| Recurring financial charges | 65 | €6,638 | €7,018 | +€381 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €432,390 | €563,819 | +€131,430 | +30.4% |
| Income taxes | 67/77 | €136,631 | €175,059 | +€38,428 | +28.1% |
| Profit (loss) for the period | 9904 | €295,759 | €388,760 | +€93,002 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €295,759 | €388,760 | +€93,002 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.