TOITURES SERVAIS: 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.
TOITURES SERVAIS
Largest movements
- Current investments +€24,000
up €24,000 (+28.2%), from €85,100 to €109,100
- Deferred charges and accrued income +€11,158
new in 2025: €11,158
- Receivables within one year -€8,104
down €8,104 (-14.2%), from €57,074 to €48,970
of which Trade receivables: -€12,472
- Tangible fixed assets +€2,065
up €2,065 (+475%), from €435 to €2,500
of which Plant, machinery and equipment: +€2,126
- Trade debts +€14,728
up €14,728 (+196%), from €7,517 to €22,245
- Profit (loss) carried forward +€10,562
up €10,562 (+14.3%), from €74,014 to €84,576
- Gross operating margin -€53,923
down €53,923 (-20.5%), from €263,056 to €209,133
- Other operating charges -€40,279
down €40,279 (-92.9%), from €43,354 to €3,075
- Depreciation -€17,586
down €17,586 (-97.0%), from €18,138 to €552
- Taxes -€10,738
down €10,738, from €8,017 to -€2,721
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 | €177,281 | €204,481 | +€27,200 | +15.3% |
| Fixed assets | 21/28 | €435 | €2,500 | +€2,065 | +475% |
| Tangible fixed assets | 22/27 | €435 | €2,500 | +€2,065 | +475% |
| Plant, machinery and equipment | 23 | €374 | €2,500 | +€2,126 | +568% |
| Furniture and vehicles | 24 | €61 | - | -€61 | |
| Current assets | 29/58 | €176,846 | €201,981 | +€25,135 | +14.2% |
| Amounts receivable within one year | 40/41 | €57,074 | €48,970 | -€8,104 | -14.2% |
| Trade receivables | 40 | €42,345 | €29,873 | -€12,472 | -29.5% |
| Other amounts receivable | 41 | €14,729 | €19,097 | +€4,368 | +29.7% |
| Current investments | 50/53 | €85,100 | €109,100 | +€24,000 | +28.2% |
| Cash at bank and in hand | 54/58 | €34,672 | €32,753 | -€1,919 | -5.5% |
| Deferred charges and accrued income | 490/1 | - | €11,158 | +€11,158 | |
| Total equity and liabilities | 10/49 | €177,281 | €204,481 | +€27,200 | +15.3% |
| Equity | 10/15 | €168,465 | €179,027 | +€10,562 | +6.3% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €75,859 | €74,000 | -€1,859 | -2.5% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €74,000 | €74,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,014 | €84,576 | +€10,562 | +14.3% |
| Amounts payable | 17/49 | €8,816 | €25,455 | +€16,639 | +189% |
| Amounts payable within one year | 42/48 | €8,816 | €25,455 | +€16,639 | +189% |
| Trade debts | 44 | €7,517 | €22,245 | +€14,728 | +196% |
| Suppliers | 440/4 | €7,517 | €22,245 | +€14,728 | +196% |
| Taxes, remuneration and social security | 45 | €1,299 | €3,210 | +€1,911 | +147% |
| Remuneration and social security | 454/9 | €1,299 | €3,210 | +€1,911 | +147% |
| Remuneration, social security and pensions | 62 | €204,565 | €202,088 | -€2,477 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,138 | €552 | -€17,586 | -97.0% |
| Other operating charges | 640/8 | €43,354 | €3,075 | -€40,279 | -92.9% |
| Non-recurring operating charges | 66A | - | €650 | +€650 | |
| Gross operating margin | 9900 | €263,056 | €209,133 | -€53,923 | -20.5% |
| Operating profit (loss) | 9901 | -€3,001 | €2,768 | +€5,769 | |
| Financial income | 75/76B | €4,326 | €5,628 | +€1,302 | +30.1% |
| Recurring financial income | 75 | €4,326 | €5,628 | +€1,302 | +30.1% |
| Non-recurring financial income | 76B | €4,326 | - | -€4,326 | |
| Financial charges | 65/66B | - | €555 | +€555 | |
| Recurring financial charges | 65 | - | €555 | +€555 | |
| Profit (loss) for the period before taxes | 9903 | €1,325 | €7,841 | +€6,516 | +492% |
| Income taxes | 67/77 | €8,017 | -€2,721 | -€10,738 | |
| Profit (loss) for the period | 9904 | -€6,692 | €10,562 | +€17,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,692 | €10,562 | +€17,254 |
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 24 October 2026 via checked.be.