VS FIELDSERVICE: 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.
VS FIELDSERVICE
Largest movements
- Cash +€42,947
up €42,947 (+59.2%), from €72,509 to €115,456
mainly Net result for the year (+€28,283) and Receivables within one year (+€17,999)
- Receivables within one year -€17,999
down €17,999 (-71.3%), from €25,240 to €7,241
- Tangible fixed assets +€13,250
up €13,250 (+85.4%), from €15,508 to €28,758
of which Leasing and similar rights: +€9,344
- Reserves +€28,283
up €28,283 (+34.1%), from €82,927 to €111,210
- Trade debts +€5,771
up €5,771 (+3,368%), from €171 to €5,943
- Tax, wage and social debts +€4,148
up €4,148 (+27.3%), from €15,172 to €19,320
- Gross operating margin -€9,788
down €9,788 (-15.4%), from €63,497 to €53,708
- Financial charges +€4,457
up €4,457 (+6,455%), from €69 to €4,527
- Depreciation +€3,468
up €3,468 (+180%), from €1,926 to €5,394
- Taxes -€2,302
down €2,302 (-13.4%), from €17,211 to €14,910
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 | €113,270 | €151,472 | +€38,202 | +33.7% |
| Fixed assets | 21/28 | €15,508 | €28,758 | +€13,250 | +85.4% |
| Tangible fixed assets | 22/27 | €15,508 | €28,758 | +€13,250 | +85.4% |
| Plant, machinery and equipment | 23 | €3,135 | €8,614 | +€5,479 | +175% |
| Furniture and vehicles | 24 | €12,373 | €10,800 | -€1,572 | -12.7% |
| Leasing and similar rights | 25 | - | €9,344 | +€9,344 | |
| Current assets | 29/58 | €97,762 | €122,714 | +€24,952 | +25.5% |
| Amounts receivable within one year | 40/41 | €25,240 | €7,241 | -€17,999 | -71.3% |
| Trade receivables | 40 | €25,240 | €7,241 | -€17,999 | -71.3% |
| Cash at bank and in hand | 54/58 | €72,509 | €115,456 | +€42,947 | +59.2% |
| Deferred charges and accrued income | 490/1 | €13 | €16 | +€3 | +26.1% |
| Total equity and liabilities | 10/49 | €113,270 | €151,472 | +€38,202 | +33.7% |
| Equity | 10/15 | €97,927 | €126,210 | +€28,283 | +28.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €82,927 | €111,210 | +€28,283 | +34.1% |
| Distributable reserves | 133 | €82,927 | €111,210 | +€28,283 | +34.1% |
| Amounts payable | 17/49 | €15,343 | €25,262 | +€9,919 | +64.6% |
| Amounts payable within one year | 42/48 | €15,343 | €25,262 | +€9,919 | +64.6% |
| Trade debts | 44 | €171 | €5,943 | +€5,771 | +3,368% |
| Suppliers | 440/4 | €171 | €5,943 | +€5,771 | +3,368% |
| Taxes, remuneration and social security | 45 | €15,172 | €19,320 | +€4,148 | +27.3% |
| Taxes | 450/3 | €15,172 | €19,320 | +€4,148 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,926 | €5,394 | +€3,468 | +180% |
| Other operating charges | 640/8 | €449 | €649 | +€200 | +44.5% |
| Gross operating margin | 9900 | €63,497 | €53,708 | -€9,788 | -15.4% |
| Operating profit (loss) | 9901 | €61,122 | €47,665 | -€13,456 | -22.0% |
| Financial income | 75/76B | €8 | €54 | +€46 | +581% |
| Recurring financial income | 75 | €8 | €54 | +€46 | +581% |
| Financial charges | 65/66B | €69 | €4,527 | +€4,457 | +6,455% |
| Recurring financial charges | 65 | €69 | €4,527 | +€4,457 | +6,455% |
| Profit (loss) for the period before taxes | 9903 | €61,060 | €43,193 | -€17,868 | -29.3% |
| Income taxes | 67/77 | €17,211 | €14,910 | -€2,302 | -13.4% |
| Profit (loss) for the period | 9904 | €43,849 | €28,283 | -€15,566 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,849 | €28,283 | -€15,566 | -35.5% |
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 26 October 2026 via checked.be.