SERVIS: 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.
SERVIS
Largest movements
- Stocks and contracts -€515,135
down €515,135 (-100.0%), from €515,135 to €0
- Current portion of long-term debt -€375,000
down €375,000 (-100.0%), from €375,000 to €0
- Other debts -€53,295
down €53,295 (-84.0%), from €63,410 to €10,115
- Reserves -€46,300
down €46,300 (-31.4%), from €147,376 to €101,076
- Profit (loss) carried forward -€36,297
down €36,297 (-47.8%), from -€75,925 to -€112,222
- Gross operating margin -€20,706
down €20,706 (-927.9%), from -€2,232 to -€22,938
- Financial charges +€1,520
up €1,520 (+13.5%), from €11,295 to €12,816
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 | €528,580 | €17,774 | -€510,806 | -96.6% |
| Fixed assets | 21/28 | - | €4,500 | +€4,500 | |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €528,580 | €13,274 | -€515,306 | -97.5% |
| Stocks and contracts in progress | 3 | €515,135 | €0 | -€515,135 | -100.0% |
| Stocks | 30/36 | €515,135 | €0 | -€515,135 | -100.0% |
| Amounts receivable within one year | 40/41 | €72 | €0 | -€72 | -100.0% |
| Trade receivables | 40 | €72 | €0 | -€72 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,374 | €8,149 | -€225 | -2.7% |
| Deferred charges and accrued income | 490/1 | €5,000 | €5,125 | +€125 | +2.5% |
| Total equity and liabilities | 10/49 | €528,580 | €17,774 | -€510,806 | -96.6% |
| Equity | 10/15 | €90,050 | €7,453 | -€82,597 | -91.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,376 | €101,076 | -€46,300 | -31.4% |
| Distributable reserves | 133 | €147,376 | €101,076 | -€46,300 | -31.4% |
| Profit (loss) carried forward | 14 | -€75,925 | -€112,222 | -€36,297 | -47.8% |
| Amounts payable | 17/49 | €438,530 | €10,321 | -€428,209 | -97.6% |
| Amounts payable within one year | 42/48 | €438,530 | €10,321 | -€428,209 | -97.6% |
| Current portion of amounts payable after more than one year | 42 | €375,000 | €0 | -€375,000 | -100.0% |
| Trade debts | 44 | €120 | €206 | +€86 | +71.4% |
| Suppliers | 440/4 | €120 | €206 | +€86 | +71.4% |
| Other amounts payable | 47/48 | €63,410 | €10,115 | -€53,295 | -84.0% |
| Other operating charges | 640/8 | €628 | €544 | -€84 | -13.4% |
| Gross operating margin | 9900 | -€2,232 | -€22,938 | -€20,706 | -927.9% |
| Operating profit (loss) | 9901 | -€2,859 | -€23,481 | -€20,622 | -721.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €11,295 | €12,816 | +€1,520 | +13.5% |
| Recurring financial charges | 65 | €11,295 | €12,816 | +€1,520 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,152 | -€36,297 | -€22,145 | -156.5% |
| Profit (loss) for the period | 9904 | -€14,152 | -€36,297 | -€22,145 | -156.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,152 | -€36,297 | -€22,145 | -156.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.