SERVO-GARAGE: 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.
SERVO-GARAGE
Largest movements
- Receivables within one year +€3,142
up €3,142 (+20.5%), from €15,343 to €18,485
of which Other amounts receivable: +€2,216
- Cash -€2,219
down €2,219 (-8.3%), from €26,839 to €24,621
mainly Other debts (-€6,800) and Receivables within one year (-€3,142)
- Stocks and contracts -€1,360
down €1,360 (-25.9%), from €5,250 to €3,890
- Tangible fixed assets -€971
down €971 (-22.2%), from €4,381 to €3,410
of which Plant, machinery and equipment: -€853
- Other debts -€6,800
no longer reported in 2025 (was €6,800)
- Reserves +€2,563
up €2,563 (+13.0%), from €19,723 to €22,286
of which Distributable reserves: +€2,563
- Tax, wage and social debts +€1,681
up €1,681 (+121%), from €1,393 to €3,074
- Trade debts +€1,146
up €1,146 (+69.1%), from €1,660 to €2,806
- Gross operating margin +€11,092
up €11,092 (+877%), from €1,265 to €12,356
- Taxes +€1,618
up €1,618 (+928%), from €174 to €1,792
- Other operating charges -€1,460
down €1,460 (-44.9%), from €3,252 to €1,793
- Financial charges +€1,187
up €1,187 (+780%), from €152 to €1,339
- Staff costs -€920
down €920 (-75.6%), from €1,217 to €297
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 | €52,358 | €50,950 | -€1,407 | -2.7% |
| Fixed assets | 21/28 | €4,926 | €3,955 | -€971 | -19.7% |
| Tangible fixed assets | 22/27 | €4,381 | €3,410 | -€971 | -22.2% |
| Land and buildings | 22 | €283 | €283 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,807 | €2,954 | -€853 | -22.4% |
| Furniture and vehicles | 24 | €291 | €173 | -€118 | -40.6% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €47,432 | €46,996 | -€436 | -0.9% |
| Stocks and contracts in progress | 3 | €5,250 | €3,890 | -€1,360 | -25.9% |
| Stocks | 30/36 | €5,250 | €3,890 | -€1,360 | -25.9% |
| Amounts receivable within one year | 40/41 | €15,343 | €18,485 | +€3,142 | +20.5% |
| Trade receivables | 40 | €12,522 | €13,449 | +€927 | +7.4% |
| Other amounts receivable | 41 | €2,820 | €5,036 | +€2,216 | +78.6% |
| Cash at bank and in hand | 54/58 | €26,839 | €24,621 | -€2,219 | -8.3% |
| Total equity and liabilities | 10/49 | €52,358 | €50,950 | -€1,407 | -2.7% |
| Equity | 10/15 | €42,505 | €45,071 | +€2,566 | +6.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,723 | €22,286 | +€2,563 | +13.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €17,864 | €20,427 | +€2,563 | +14.3% |
| Profit (loss) carried forward | 14 | €4,190 | €4,193 | +€3 | +0.1% |
| Amounts payable | 17/49 | €9,853 | €5,880 | -€3,973 | -40.3% |
| Amounts payable within one year | 42/48 | €9,853 | €5,880 | -€3,973 | -40.3% |
| Trade debts | 44 | €1,660 | €2,806 | +€1,146 | +69.1% |
| Suppliers | 440/4 | €1,660 | €2,806 | +€1,146 | +69.1% |
| Taxes, remuneration and social security | 45 | €1,393 | €3,074 | +€1,681 | +121% |
| Taxes | 450/3 | €1,393 | €3,074 | +€1,681 | +121% |
| Other amounts payable | 47/48 | €6,800 | - | -€6,800 | |
| Non-recurring operating income | 76A | €412 | - | -€412 | |
| Remuneration, social security and pensions | 62 | €1,217 | €297 | -€920 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €971 | -€327 | -25.2% |
| Other operating charges | 640/8 | €3,252 | €1,793 | -€1,460 | -44.9% |
| Non-recurring operating charges | 66A | - | €3,599 | +€3,599 | |
| Gross operating margin | 9900 | €1,265 | €12,356 | +€11,092 | +877% |
| Operating profit (loss) | 9901 | -€4,502 | €5,697 | +€10,199 | |
| Financial charges | 65/66B | €152 | €1,339 | +€1,187 | +780% |
| Recurring financial charges | 65 | €152 | €1,339 | +€1,187 | +780% |
| Profit (loss) for the period before taxes | 9903 | -€4,655 | €4,358 | +€9,012 | |
| Income taxes | 67/77 | €174 | €1,792 | +€1,618 | +928% |
| Profit (loss) for the period | 9904 | -€4,829 | €2,566 | +€7,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,829 | €2,566 | +€7,394 |
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 21 October 2026 via checked.be.