SYSTEMS SERVICE & CONSULT: 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.
SYSTEMS SERVICE & CONSULT
Largest movements
- Receivables within one year -€25,474
down €25,474 (-31.2%), from €81,562 to €56,089
of which Trade receivables: -€28,871
- Tangible fixed assets +€15,583
up €15,583 (+494%), from €3,151 to €18,734
of which Furniture and vehicles: +€16,228
- Cash +€12,515
up €12,515 (+4.4%), from €284,152 to €296,667
mainly Net result for the year (+€34,556) and Receivables within one year (+€25,474)
- Receivables after one year +€12,000
new in 2025: €12,000
- Reserves +€16,175
up €16,175 (+5.8%), from €281,138 to €297,313
of which Distributable reserves: +€16,175
- Other debts -€10,423
down €10,423 (-81.2%), from €12,829 to €2,406
- Trade debts +€6,632
up €6,632 (+17.1%), from €38,703 to €45,335
- Provisions -€27,432
no longer reported in 2025 (was €27,432)
- Gross operating margin +€13,938
up €13,938 (+30.6%), from €45,607 to €59,545
- Taxes +€8,644
up €8,644 (+185%), from €4,679 to €13,323
- Depreciation +€6,881
up €6,881 (+170%), from €4,042 to €10,923
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 | €370,972 | €385,234 | +€14,262 | +3.8% |
| Fixed assets | 21/28 | €3,151 | €18,734 | +€15,583 | +494% |
| Tangible fixed assets | 22/27 | €3,151 | €18,734 | +€15,583 | +494% |
| Plant, machinery and equipment | 23 | €1,526 | €1,631 | +€105 | +6.9% |
| Furniture and vehicles | 24 | - | €16,228 | +€16,228 | |
| Other tangible fixed assets | 26 | €1,625 | €875 | -€750 | -46.2% |
| Current assets | 29/58 | €367,821 | €366,500 | -€1,320 | -0.4% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €81,562 | €56,089 | -€25,474 | -31.2% |
| Trade receivables | 40 | €78,741 | €49,871 | -€28,871 | -36.7% |
| Other amounts receivable | 41 | €2,821 | €6,218 | +€3,397 | +120% |
| Cash at bank and in hand | 54/58 | €284,152 | €296,667 | +€12,515 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,106 | €1,745 | -€361 | -17.2% |
| Total equity and liabilities | 10/49 | €370,972 | €385,234 | +€14,262 | +3.8% |
| Equity | 10/15 | €287,438 | €303,613 | +€16,175 | +5.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €281,138 | €297,313 | +€16,175 | +5.8% |
| Non-distributable reserves | 130/1 | €2,016 | €2,016 | = | 0.0% |
| Other | 1319 | €2,016 | €2,016 | = | 0.0% |
| Distributable reserves | 133 | €279,122 | €295,297 | +€16,175 | +5.8% |
| Provisions and deferred taxes | 16 | €27,432 | €27,432 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,432 | €27,432 | = | 0.0% |
| Other liabilities and charges | 164/5 | €27,432 | €27,432 | = | 0.0% |
| Amounts payable | 17/49 | €56,102 | €54,190 | -€1,913 | -3.4% |
| Amounts payable within one year | 42/48 | €56,102 | €54,190 | -€1,913 | -3.4% |
| Trade debts | 44 | €38,703 | €45,335 | +€6,632 | +17.1% |
| Suppliers | 440/4 | €38,703 | €45,335 | +€6,632 | +17.1% |
| Taxes, remuneration and social security | 45 | €4,570 | €6,449 | +€1,878 | +41.1% |
| Taxes | 450/3 | €1,198 | €3,076 | +€1,878 | +157% |
| Remuneration and social security | 454/9 | €3,372 | €3,372 | = | 0.0% |
| Other amounts payable | 47/48 | €12,829 | €2,406 | -€10,423 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,042 | €10,923 | +€6,881 | +170% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €27,432 | - | -€27,432 | |
| Other operating charges | 640/8 | €1,295 | €1,142 | -€152 | -11.8% |
| Gross operating margin | 9900 | €45,607 | €59,545 | +€13,938 | +30.6% |
| Operating profit (loss) | 9901 | €12,838 | €47,480 | +€34,641 | +270% |
| Financial income | 75/76B | €723 | €483 | -€240 | -33.2% |
| Recurring financial income | 75 | €723 | €483 | -€240 | -33.2% |
| Financial charges | 65/66B | €164 | €84 | -€80 | -48.5% |
| Recurring financial charges | 65 | €164 | €84 | -€80 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €13,398 | €47,878 | +€34,481 | +257% |
| Income taxes | 67/77 | €4,679 | €13,323 | +€8,644 | +185% |
| Profit (loss) for the period | 9904 | €8,719 | €34,556 | +€25,837 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €8,719 | €34,556 | +€25,837 | +296% |
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 23 October 2026 via checked.be.