ServU: 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.
ServU
Largest movements
- Tangible fixed assets -€32,546
down €32,546 (-26.7%), from €121,875 to €89,329
of which Furniture and vehicles: -€32,546
- Receivables within one year +€28,274
up €28,274 (+194.3%), from €14,550 to €42,823
- Debts after one year -€26,251
down €26,251 (-36.0%), from €72,999 to €46,749
- Profit (loss) carried forward +€18,411
up €18,411 (+78.6%), from €23,409 to €41,820
- Tax, wage and social debts +€3,769
up €3,769 (+2974.0%), from €127 to €3,896
- Trade debts -€2,006
down €2,006 (-57.1%), from €3,512 to €1,506
- Depreciation +€5,007
up €5,007 (+18.2%), from €27,539 to €32,546
- Other operating charges -€2,273
down €2,273 (-57.6%), from €3,945 to €1,672
- Financial charges +€1,121
up €1,121 (+44.3%), from €2,531 to €3,652
- Financial income +€905
up €905 (+224.4%), from €403 to €1,309
- Taxes +€825
up €825 (+8.6%), from €9,613 to €10,439
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 | €149,204 | €143,952 | -€5,251 | -3.5% |
| Fixed assets | 21/28 | €121,875 | €89,329 | -€32,546 | -26.7% |
| Tangible fixed assets | 22/27 | €121,875 | €89,329 | -€32,546 | -26.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €121,875 | €89,329 | -€32,546 | -26.7% |
| Current assets | 29/58 | €27,329 | €54,623 | +€27,295 | +99.9% |
| Amounts receivable within one year | 40/41 | €14,550 | €42,823 | +€28,274 | +194.3% |
| Other amounts receivable | 41 | €14,550 | €42,823 | +€28,274 | +194.3% |
| Cash at bank and in hand | 54/58 | €11,468 | €10,273 | -€1,195 | -10.4% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,527 | +€215 | +16.4% |
| Total equity and liabilities | 10/49 | €149,204 | €143,952 | -€5,251 | -3.5% |
| Equity | 10/15 | €42,009 | €60,420 | +€18,411 | +43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,409 | €41,820 | +€18,411 | +78.6% |
| Amounts payable | 17/49 | €107,195 | €83,532 | -€23,663 | -22.1% |
| Amounts payable after more than one year | 17 | €72,999 | €46,749 | -€26,251 | -36.0% |
| Financial debts | 170/4 | €72,999 | €46,749 | -€26,251 | -36.0% |
| Amounts payable within one year | 42/48 | €34,195 | €36,784 | +€2,588 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €24,244 | €24,966 | +€722 | +3.0% |
| Trade debts | 44 | €3,512 | €1,506 | -€2,006 | -57.1% |
| Suppliers | 440/4 | €3,512 | €1,506 | -€2,006 | -57.1% |
| Taxes, remuneration and social security | 45 | €127 | €3,896 | +€3,769 | +2974.0% |
| Taxes | 450/3 | €127 | €3,896 | +€3,769 | +2974.0% |
| Other amounts payable | 47/48 | €6,312 | €6,415 | +€103 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,539 | €32,546 | +€5,007 | +18.2% |
| Other operating charges | 640/8 | €3,945 | €1,672 | -€2,273 | -57.6% |
| Gross operating margin | 9900 | €65,927 | €65,410 | -€517 | -0.8% |
| Operating profit (loss) | 9901 | €34,443 | €31,193 | -€3,250 | -9.4% |
| Financial income | 75/76B | €403 | €1,309 | +€905 | +224.4% |
| Recurring financial income | 75 | €403 | €1,309 | +€905 | +224.4% |
| Financial charges | 65/66B | €2,531 | €3,652 | +€1,121 | +44.3% |
| Recurring financial charges | 65 | €2,531 | €3,652 | +€1,121 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €32,315 | €28,850 | -€3,466 | -10.7% |
| Income taxes | 67/77 | €9,613 | €10,439 | +€825 | +8.6% |
| Profit (loss) for the period | 9904 | €22,702 | €18,411 | -€4,291 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,702 | €18,411 | -€4,291 | -18.9% |
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 8 October 2026 via checked.be.