Villa 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.
What changed
Villa Servais
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€116,065
2024 · €73,481-€189,546
Equity
€836,294
2024 · €973,677-€137,383
Cash
€41,287
2024 · €4,512+€36,775
Balance sheet total
€4.3m
2024 · €4.4m-€133,609
Largest movements
Assets
- Receivables within one year -€126,081
down €126,081 (-55.5%), from €227,000 to €100,918
of which Other amounts receivable: -€199,850
Equity and liabilities
- Other debts +€156,732
up €156,732 (+11.2%), from €1.4m to €1.6m
- Profit (loss) carried forward -€110,704
down €110,704 (-45.1%), from €245,606 to €134,902
- Debts after one year -€109,766
down €109,766 (-6.5%), from €1.7m to €1.6m
Income statement
- Gross operating margin -€173,854
down €173,854 (-53.2%), from €326,548 to €152,694
- Depreciation +€13,150
up €13,150 (+5.5%), from €237,112 to €250,262
- Taxes +€8,835
up €8,835 (+148%), from €5,958 to €14,793
- Financial charges -€5,427
down €5,427 (-21.4%), from €25,407 to €19,980
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.
Result 2024
€73,481
Gross operating margin
-€173,854
Depreciation
-€13,150
Other operating charges
+€914
Financial income
-€49
Financial charges
+€5,427
Taxes
-€8,835
Result 2025
-€116,065
raises the resultlowers the result
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.
From operations
+€371,711
Investment
-€205,210
Financing
-€129,727
Cash 2024
€4,512
From operations (derived)
+€371,711
Net result for the year
-€116,065
Depreciation
+€250,262
Stocks and contracts
-€750
Receivables within one year
+€126,081
Provisions
-€7,117
Trade debts
-€24,444
Tax, wage and social debts
-€12,987
Other debts
+€156,732
Investment (derived)
-€205,210
Investment in fixed assets (net)
-€205,210
Financing
-€129,727
Debts after one year
-€109,766
Current portion of long-term debt
+€1,356
Contributions, distributions and other
-€21,317
Cash 2025
€41,287
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,445,041 | €4,311,432 | -€133,609 | -3.0% |
| Fixed assets | 21/28 | €4,209,330 | €4,164,277 | -€45,053 | -1.1% |
| Intangible fixed assets | 21 | €2,921 | €2,004 | -€917 | -31.4% |
| Tangible fixed assets | 22/27 | €4,205,242 | €4,161,106 | -€44,136 | -1.0% |
| Land and buildings | 22 | €2,557,750 | €2,486,182 | -€71,568 | -2.8% |
| Plant, machinery and equipment | 23 | €1,485,396 | €1,552,548 | +€67,152 | +4.5% |
| Furniture and vehicles | 24 | €162,095 | €122,377 | -€39,719 | -24.5% |
| Financial fixed assets | 28 | €1,166 | €1,166 | = | 0.0% |
| Current assets | 29/58 | €235,712 | €147,155 | -€88,556 | -37.6% |
| Stocks and contracts in progress | 3 | €4,200 | €4,950 | +€750 | +17.9% |
| Stocks | 30/36 | €4,200 | €4,950 | +€750 | +17.9% |
| Amounts receivable within one year | 40/41 | €227,000 | €100,918 | -€126,081 | -55.5% |
| Trade receivables | 40 | €27,150 | €100,918 | +€73,768 | +272% |
| Other amounts receivable | 41 | €199,850 | - | -€199,850 | |
| Cash at bank and in hand | 54/58 | €4,512 | €41,287 | +€36,775 | +815% |
| Total equity and liabilities | 10/49 | €4,445,041 | €4,311,432 | -€133,609 | -3.0% |
| Equity | 10/15 | €973,677 | €836,294 | -€137,383 | -14.1% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €232,263 | €226,902 | -€5,361 | -2.3% |
| Non-distributable reserves | 130/1 | €24,000 | €24,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,000 | €24,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €183,263 | €177,902 | -€5,361 | -2.9% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,606 | €134,902 | -€110,704 | -45.1% |
| Investment grants | 15 | €255,807 | €234,490 | -€21,317 | -8.3% |
| Provisions and deferred taxes | 16 | €116,373 | €109,255 | -€7,117 | -6.1% |
| Deferred taxes | 168 | €116,373 | €109,255 | -€7,117 | -6.1% |
| Amounts payable | 17/49 | €3,354,992 | €3,365,883 | +€10,891 | +0.3% |
| Amounts payable after more than one year | 17 | €1,696,098 | €1,586,332 | -€109,766 | -6.5% |
| Financial debts | 170/4 | €1,696,098 | €1,586,332 | -€109,766 | -6.5% |
| Amounts payable within one year | 42/48 | €1,658,894 | €1,779,551 | +€120,657 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €108,409 | €109,766 | +€1,356 | +1.3% |
| Trade debts | 44 | €140,868 | €116,424 | -€24,444 | -17.4% |
| Suppliers | 440/4 | €140,868 | €116,424 | -€24,444 | -17.4% |
| Taxes, remuneration and social security | 45 | €12,987 | - | -€12,987 | |
| Taxes | 450/3 | €12,740 | - | -€12,740 | |
| Remuneration and social security | 454/9 | €248 | - | -€248 | |
| Other amounts payable | 47/48 | €1,396,630 | €1,553,361 | +€156,732 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237,112 | €250,262 | +€13,150 | +5.5% |
| Other operating charges | 640/8 | €12,986 | €12,071 | -€914 | -7.0% |
| Gross operating margin | 9900 | €326,548 | €152,694 | -€173,854 | -53.2% |
| Operating profit (loss) | 9901 | €76,450 | -€109,640 | -€186,090 | |
| Financial income | 75/76B | €21,279 | €21,231 | -€49 | -0.2% |
| Recurring financial income | 75 | €21,279 | €21,231 | -€49 | -0.2% |
| Financial charges | 65/66B | €25,407 | €19,980 | -€5,427 | -21.4% |
| Recurring financial charges | 65 | €25,407 | €19,980 | -€5,427 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €72,323 | -€108,389 | -€180,712 | |
| Transfer from deferred taxes | 780 | €7,116 | €7,116 | = | 0.0% |
| Income taxes | 67/77 | €5,958 | €14,793 | +€8,835 | +148% |
| Profit (loss) for the period | 9904 | €73,481 | -€116,065 | -€189,546 | |
| Transfer from tax-exempt reserves | 789 | €5,361 | €5,361 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,842 | -€110,704 | -€189,546 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.