Subhan Service: 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.
Subhan Service
Largest movements
- Stocks and contracts -€20,000
down €20,000 (-46.2%), from €43,250 to €23,250
- Receivables within one year -€9,764
no longer reported in 2025 (was €9,764)
- Cash -€1,744
down €1,744 (-56.6%), from €3,082 to €1,337
mainly Trade debts (-€44,596)
- Trade debts -€44,596
down €44,596 (-84.9%), from €52,550 to €7,954
- Profit (loss) carried forward +€7,453
up €7,453 (+955%), from €780 to €8,234
- Other debts +€3,044
new in 2025: €3,044
- Tax, wage and social debts +€2,590
up €2,590 (+93.7%), from €2,766 to €5,356
of which Taxes: +€2,703
- Staff costs -€41,732
down €41,732 (-90.1%), from €46,304 to €4,572
- Gross operating margin -€31,032
down €31,032 (-64.6%), from €48,040 to €17,009
- Other operating charges +€2,431
up €2,431 (+416%), from €584 to €3,015
- Taxes +€1,603
up €1,603 (+617%), from €260 to €1,863
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 | €56,096 | €24,587 | -€31,509 | -56.2% |
| Current assets | 29/58 | €56,096 | €24,587 | -€31,509 | -56.2% |
| Stocks and contracts in progress | 3 | €43,250 | €23,250 | -€20,000 | -46.2% |
| Stocks | 30/36 | €43,250 | €23,250 | -€20,000 | -46.2% |
| Amounts receivable within one year | 40/41 | €9,764 | - | -€9,764 | |
| Other amounts receivable | 41 | €9,764 | - | -€9,764 | |
| Cash at bank and in hand | 54/58 | €3,082 | €1,337 | -€1,744 | -56.6% |
| Total equity and liabilities | 10/49 | €56,096 | €24,587 | -€31,509 | -56.2% |
| Equity | 10/15 | €780 | €8,234 | +€7,453 | +955% |
| Profit (loss) carried forward | 14 | €780 | €8,234 | +€7,453 | +955% |
| Amounts payable | 17/49 | €55,316 | €16,354 | -€38,962 | -70.4% |
| Amounts payable within one year | 42/48 | €55,316 | €16,354 | -€38,962 | -70.4% |
| Trade debts | 44 | €52,550 | €7,954 | -€44,596 | -84.9% |
| Suppliers | 440/4 | €52,550 | €7,954 | -€44,596 | -84.9% |
| Taxes, remuneration and social security | 45 | €2,766 | €5,356 | +€2,590 | +93.7% |
| Taxes | 450/3 | €260 | €2,963 | +€2,703 | +1,040% |
| Remuneration and social security | 454/9 | €2,506 | €2,393 | -€113 | -4.5% |
| Other amounts payable | 47/48 | - | €3,044 | +€3,044 | |
| Remuneration, social security and pensions | 62 | €46,304 | €4,572 | -€41,732 | -90.1% |
| Other operating charges | 640/8 | €584 | €3,015 | +€2,431 | +416% |
| Gross operating margin | 9900 | €48,040 | €17,009 | -€31,032 | -64.6% |
| Operating profit (loss) | 9901 | €1,152 | €9,421 | +€8,269 | +718% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €120 | €105 | -€15 | -12.6% |
| Recurring financial charges | 65 | €120 | €105 | -€15 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €1,040 | €9,316 | +€8,276 | +795% |
| Income taxes | 67/77 | €260 | €1,863 | +€1,603 | +617% |
| Profit (loss) for the period | 9904 | €780 | €7,453 | +€6,673 | +855% |
| Profit (loss) for the period to be appropriated | 9905 | €780 | €7,453 | +€6,673 | +855% |
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 22 October 2026 via checked.be.