SERVIVO: 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.
SERVIVO
Largest movements
- Deferred charges and accrued income -€11,588
no longer reported in 2024 (was €11,588)
- Debts after one year -€13,942
down €13,942 (-44.9%), from €31,031 to €17,089
- Other debts +€11,142
up €11,142 (+6.3%), from €177,702 to €188,843
- Reserves -€10,878
down €10,878 (-16.2%), from €67,016 to €56,138
- Gross operating margin -€4,990
down €4,990 (-30.6%), from €16,285 to €11,295
- Other operating charges +€4,626
up €4,626 (+91.6%), from €5,048 to €9,674
- Financial charges +€2,862
up €2,862 (+30.1%), from €9,505 to €12,367
- Taxes -€905
down €905 (-100.0%), from €905 to €0
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.
Derived cash bridge
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 | €384,011 | €375,192 | -€8,819 | -2.3% |
| Fixed assets | 21/28 | €371,696 | €372,773 | +€1,076 | +0.3% |
| Tangible fixed assets | 22/27 | €241,696 | €242,773 | +€1,076 | +0.4% |
| Furniture and vehicles | 24 | €241,696 | €242,773 | +€1,076 | +0.4% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €12,315 | €2,420 | -€9,895 | -80.4% |
| Cash at bank and in hand | 54/58 | €727 | €2,420 | +€1,693 | +233% |
| Deferred charges and accrued income | 490/1 | €11,588 | - | -€11,588 | |
| Total equity and liabilities | 10/49 | €384,011 | €375,192 | -€8,819 | -2.3% |
| Equity | 10/15 | €85,566 | €74,688 | -€10,878 | -12.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €67,016 | €56,138 | -€10,878 | -16.2% |
| Distributable reserves | 133 | €67,016 | €56,138 | -€10,878 | -16.2% |
| Amounts payable | 17/49 | €298,445 | €300,505 | +€2,059 | +0.7% |
| Amounts payable after more than one year | 17 | €31,031 | €17,089 | -€13,942 | -44.9% |
| Financial debts | 170/4 | €31,031 | €17,089 | -€13,942 | -44.9% |
| Amounts payable within one year | 42/48 | €261,151 | €275,488 | +€14,337 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €13,322 | €15,717 | +€2,395 | +18.0% |
| Trade debts | 44 | €33,023 | €32,641 | -€381 | -1.2% |
| Suppliers | 440/4 | €33,023 | €32,641 | -€381 | -1.2% |
| Taxes, remuneration and social security | 45 | €37,105 | €38,286 | +€1,181 | +3.2% |
| Taxes | 450/3 | €37,105 | €38,286 | +€1,181 | +3.2% |
| Other amounts payable | 47/48 | €177,702 | €188,843 | +€11,142 | +6.3% |
| Accrued charges and deferred income | 492/3 | €6,263 | €7,928 | +€1,665 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €135 | +€135 | |
| Other operating charges | 640/8 | €5,048 | €9,674 | +€4,626 | +91.6% |
| Gross operating margin | 9900 | €16,285 | €11,295 | -€4,990 | -30.6% |
| Operating profit (loss) | 9901 | €11,236 | €1,486 | -€9,750 | -86.8% |
| Financial income | 75/76B | €30 | €3 | -€28 | -90.5% |
| Recurring financial income | 75 | €30 | €3 | -€28 | -90.5% |
| Financial charges | 65/66B | €9,505 | €12,367 | +€2,862 | +30.1% |
| Recurring financial charges | 65 | €9,505 | €12,367 | +€2,862 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €1,761 | -€10,878 | -€12,639 | |
| Income taxes | 67/77 | €905 | €0 | -€905 | -100.0% |
| Profit (loss) for the period | 9904 | €857 | -€10,878 | -€11,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €857 | -€10,878 | -€11,735 |
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 15 October 2026 via checked.be.