Servitium: 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.
Servitium
Largest movements
- Receivables within one year +€6,513
up €6,513 (+283%), from €2,300 to €8,813
- Tangible fixed assets -€4,652
down €4,652 (-23.9%), from €19,447 to €14,795
- Cash +€4,511
up €4,511 (+29.0%), from €15,556 to €20,067
mainly Net result for the year (+€10,903) and Depreciation (+€7,521)
- Profit (loss) carried forward +€10,903
up €10,903 (+23.9%), from -€45,612 to -€34,709
- Debts after one year -€2,899
no longer reported in 2025 (was €2,899)
- Current portion of long-term debt -€2,511
down €2,511 (-37.3%), from €6,725 to €4,214
- Other debts +€1,071
up €1,071 (+410%), from €261 to €1,332
- Gross operating margin +€30,118
up €30,118, from -€8,714 to €21,403
- Depreciation +€4,975
up €4,975 (+195%), from €2,546 to €7,521
- Financial income -€414
no longer reported in 2025 (was €414)
- Other operating charges +€370
up €370 (+24.8%), from €1,494 to €1,864
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 | €39,565 | €45,824 | +€6,259 | +15.8% |
| Fixed assets | 21/28 | €19,733 | €15,081 | -€4,652 | -23.6% |
| Tangible fixed assets | 22/27 | €19,447 | €14,795 | -€4,652 | -23.9% |
| Furniture and vehicles | 24 | €19,447 | €14,795 | -€4,652 | -23.9% |
| Financial fixed assets | 28 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €19,831 | €30,742 | +€10,911 | +55.0% |
| Amounts receivable within one year | 40/41 | €2,300 | €8,813 | +€6,513 | +283% |
| Trade receivables | 40 | €2,300 | €8,813 | +€6,513 | +283% |
| Cash at bank and in hand | 54/58 | €15,556 | €20,067 | +€4,511 | +29.0% |
| Deferred charges and accrued income | 490/1 | €1,976 | €1,862 | -€114 | -5.8% |
| Total equity and liabilities | 10/49 | €39,565 | €45,824 | +€6,259 | +15.8% |
| Equity | 10/15 | €27,390 | €38,292 | +€10,903 | +39.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €54,451 | €54,451 | = | 0.0% |
| Distributable reserves | 133 | €54,451 | €54,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,612 | -€34,709 | +€10,903 | +23.9% |
| Amounts payable | 17/49 | €12,175 | €7,531 | -€4,644 | -38.1% |
| Amounts payable after more than one year | 17 | €2,899 | - | -€2,899 | |
| Financial debts | 170/4 | €2,899 | - | -€2,899 | |
| Amounts payable within one year | 42/48 | €9,276 | €7,531 | -€1,745 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €6,725 | €4,214 | -€2,511 | -37.3% |
| Trade debts | 44 | €1,656 | €1,349 | -€307 | -18.5% |
| Suppliers | 440/4 | €1,656 | €1,349 | -€307 | -18.5% |
| Taxes, remuneration and social security | 45 | €634 | €636 | +€2 | +0.4% |
| Taxes | 450/3 | €634 | €636 | +€2 | +0.4% |
| Other amounts payable | 47/48 | €261 | €1,332 | +€1,071 | +410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €7,521 | +€4,975 | +195% |
| Other operating charges | 640/8 | €1,494 | €1,864 | +€370 | +24.8% |
| Gross operating margin | 9900 | -€8,714 | €21,403 | +€30,118 | |
| Operating profit (loss) | 9901 | -€12,755 | €12,018 | +€24,773 | |
| Financial income | 75/76B | €414 | - | -€414 | |
| Recurring financial income | 75 | €414 | - | -€414 | |
| Financial charges | 65/66B | €565 | €479 | -€86 | -15.2% |
| Recurring financial charges | 65 | €565 | €479 | -€86 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,906 | €11,539 | +€24,445 | |
| Income taxes | 67/77 | €634 | €636 | +€2 | +0.4% |
| Profit (loss) for the period | 9904 | -€13,540 | €10,903 | +€24,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,540 | €10,903 | +€24,443 |
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 27 October 2026 via checked.be.