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S-CORNER: what changed

Two fiscal 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

S-CORNER

BE 0880.972.014
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€25,917
2024 · -€28,612+€2,694
Equity
-€151,862
2024 · -€125,945-€25,917
Cash
€272
2024 · €152+€120
Balance sheet total
€522,028
2024 · €559,456-€37,428

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€36,492

    down €36,492 (-8.5%), from €431,824 to €395,331

Equity and liabilities
  • Profit (loss) carried forward -€25,917

    down €25,917 (-19.6%), from -€132,145 to -€158,062

  • Debts after one year -€17,117

    down €17,117 (-4.2%), from €406,860 to €389,742

Income statement
  • Gross operating margin +€1,847

    up €1,847 (+4.7%), from €39,192 to €41,039

  • Financial charges -€980

    down €980 (-3.6%), from €27,449 to €26,468

From the 2024 result to the 2025 result

effect on the 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 -€28,612
Gross operating margin +€1,847
Other operating charges -€134
Financial charges +€980
Result 2025 -€25,917

Cash bridge derived

cash 2024 to 2025

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 +€16,192
Investment €0
Financing -€16,073
Cash 2024 €152
Net result for the year -€25,917
Depreciation +€36,492
Receivables within one year +€1,050
Smaller working-capital items +€71
Trade debts +€2,189
Other debts +€2,307
Debts after one year -€17,117
Current portion of long-term debt +€1,045
Cash 2025 €272
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €559,456 €522,028 -€37,428 -6.7%
Fixed assets 21/28 €431,824 €395,331 -€36,492 -8.5%
Tangible fixed assets 22/27 €431,824 €395,331 -€36,492 -8.5%
Land and buildings 22 €431,824 €395,331 -€36,492 -8.5%
Current assets 29/58 €127,632 €126,697 -€935 -0.7%
Amounts receivable within one year 40/41 €125,706 €124,656 -€1,050 -0.8%
Other amounts receivable 41 €125,706 €124,656 -€1,050 -0.8%
Cash at bank and in hand 54/58 €152 €272 +€120 +78.9%
Deferred charges and accrued income 490/1 €1,774 €1,769 -€5 -0.3%
Total equity and liabilities 10/49 €559,456 €522,028 -€37,428 -6.7%
Equity 10/15 -€125,945 -€151,862 -€25,917 -20.6%
Contributions 10/11 €6,200 €6,200 = 0.0%
Profit (loss) carried forward 14 -€132,145 -€158,062 -€25,917 -19.6%
Amounts payable 17/49 €685,401 €673,891 -€11,510 -1.7%
Amounts payable after more than one year 17 €406,860 €389,742 -€17,117 -4.2%
Financial debts 170/4 €406,860 €389,742 -€17,117 -4.2%
Amounts payable within one year 42/48 €278,347 €283,888 +€5,541 +2.0%
Current portion of amounts payable after more than one year 42 €16,073 €17,117 +€1,045 +6.5%
Trade debts 44 €6,022 €8,211 +€2,189 +36.4%
Suppliers 440/4 €6,022 €8,211 +€2,189 +36.4%
Other amounts payable 47/48 €256,253 €258,560 +€2,307 +0.9%
Accrued charges and deferred income 492/3 €194 €260 +€66 +34.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €36,492 €36,492 = 0.0%
Other operating charges 640/8 €3,862 €3,996 +€134 +3.5%
Gross operating margin 9900 €39,192 €41,039 +€1,847 +4.7%
Operating profit (loss) 9901 -€1,163 €551 +€1,714
Financial income 75/76B €0 - =
Recurring financial income 75 €0 - =
Financial charges 65/66B €27,449 €26,468 -€980 -3.6%
Recurring financial charges 65 €27,449 €26,468 -€980 -3.6%
Profit (loss) for the period before taxes 9903 -€28,612 -€25,917 +€2,694 +9.4%
Profit (loss) for the period 9904 -€28,612 -€25,917 +€2,694 +9.4%
Profit (loss) for the period to be appropriated 9905 -€28,612 -€25,917 +€2,694 +9.4%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.