Servus Birota: 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.
Servus Birota
Largest movements
- Stocks and contracts -€35,005
down €35,005 (-36.8%), from €95,250 to €60,245
- Receivables within one year -€13,718
down €13,718 (-31.2%), from €43,971 to €30,253
of which Trade receivables: -€26,454
- Cash -€13,288
down €13,288 (-43.7%), from €30,441 to €17,153
mainly Advances received (-€31,888) and Tax, wage and social debts (-€14,200)
- Advances received -€31,888
down €31,888 (-73.6%), from €43,299 to €11,411
- Tax, wage and social debts -€14,200
down €14,200 (-62.4%), from €22,742 to €8,542
of which Taxes: -€12,003
- Short-term financial debts -€12,500
down €12,500 (-62.5%), from €20,000 to €7,500
- Trade debts -€3,167
down €3,167 (-14.0%), from €22,595 to €19,428
- Gross operating margin -€12,450
down €12,450 (-55.3%), from €22,526 to €10,076
- Staff costs -€11,409
down €11,409 (-81.2%), from €14,051 to €2,642
- Financial charges +€2,662
up €2,662 (+90.4%), from €2,946 to €5,608
- Taxes -€1,189
down €1,189 (-42.6%), from €2,794 to €1,605
- Depreciation -€244
no longer reported in 2025 (was €244)
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 | €171,612 | €109,601 | -€62,011 | -36.1% |
| Current assets | 29/58 | €171,612 | €109,601 | -€62,011 | -36.1% |
| Stocks and contracts in progress | 3 | €95,250 | €60,245 | -€35,005 | -36.8% |
| Stocks | 30/36 | €95,250 | €60,245 | -€35,005 | -36.8% |
| Amounts receivable within one year | 40/41 | €43,971 | €30,253 | -€13,718 | -31.2% |
| Trade receivables | 40 | €43,971 | €17,517 | -€26,454 | -60.2% |
| Other amounts receivable | 41 | - | €12,736 | +€12,736 | |
| Cash at bank and in hand | 54/58 | €30,441 | €17,153 | -€13,288 | -43.7% |
| Deferred charges and accrued income | 490/1 | €1,950 | €1,950 | = | 0.0% |
| Total equity and liabilities | 10/49 | €171,612 | €109,601 | -€62,011 | -36.1% |
| Equity | 10/15 | €62,384 | €62,720 | +€336 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,384 | €42,720 | +€336 | +0.8% |
| Amounts payable | 17/49 | €109,228 | €46,881 | -€62,347 | -57.1% |
| Amounts payable within one year | 42/48 | €109,228 | €46,881 | -€62,347 | -57.1% |
| Financial debts | 43 | €20,000 | €7,500 | -€12,500 | -62.5% |
| Credit institutions | 430/8 | €20,000 | €7,500 | -€12,500 | -62.5% |
| Trade debts | 44 | €22,595 | €19,428 | -€3,167 | -14.0% |
| Suppliers | 440/4 | €22,595 | €19,428 | -€3,167 | -14.0% |
| Advances received on contracts in progress | 46 | €43,299 | €11,411 | -€31,888 | -73.6% |
| Taxes, remuneration and social security | 45 | €22,742 | €8,542 | -€14,200 | -62.4% |
| Taxes | 450/3 | €20,374 | €8,371 | -€12,003 | -58.9% |
| Remuneration and social security | 454/9 | €2,368 | €171 | -€2,197 | -92.8% |
| Other amounts payable | 47/48 | €592 | - | -€592 | |
| Remuneration, social security and pensions | 62 | €14,051 | €2,642 | -€11,409 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | - | -€244 | |
| Other operating charges | 640/8 | €442 | €360 | -€82 | -18.6% |
| Gross operating margin | 9900 | €22,526 | €10,076 | -€12,450 | -55.3% |
| Operating profit (loss) | 9901 | €7,789 | €7,074 | -€715 | -9.2% |
| Financial income | 75/76B | €683 | €475 | -€208 | -30.5% |
| Recurring financial income | 75 | €683 | €475 | -€208 | -30.5% |
| Financial charges | 65/66B | €2,946 | €5,608 | +€2,662 | +90.4% |
| Recurring financial charges | 65 | €2,946 | €5,608 | +€2,662 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | €5,526 | €1,941 | -€3,585 | -64.9% |
| Income taxes | 67/77 | €2,794 | €1,605 | -€1,189 | -42.6% |
| Profit (loss) for the period | 9904 | €2,732 | €336 | -€2,396 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,732 | €336 | -€2,396 | -87.7% |
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 10 October 2026 via checked.be.