S&D Company: what changed
What changed
S&D Company
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€951,341
2024 · €183,567+€767,774
Equity
€954,341
2024 · €3,000+€951,341
Cash
€53,910
2024 · €77,527-€23,617
Balance sheet total
€5.6m
2024 · €5.7m-€80,465
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€951,341
up €951,341, from €0 to €951,341
- Other debts -€846,062
down €846,062 (-15.7%), from €5.4m to €4.5m
- Current portion of long-term debt -€164,246
down €164,246 (-82.9%), from €198,022 to €33,776
Income statement
- Financial income +€752,471
up €752,471 (+8,136%), from €9,248 to €761,719
- Gross operating margin +€10,883
up €10,883 (+4.1%), from €262,587 to €273,470
- Financial charges -€8,647
down €8,647 (-45.9%), from €18,824 to €10,177
- Taxes +€6,148
up €6,148 (+9.9%), from €61,959 to €68,107
- Depreciation -€3,659
down €3,659 (-57.6%), from €6,354 to €2,696
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€183,567
Gross operating margin
+€10,883
Depreciation
+€3,659
Other operating charges
-€1,737
Financial income
+€752,471
Financial charges
+€8,647
Taxes
-€6,148
Result 2025
€951,341
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€120,221
Investment
+€54,184
Financing
-€198,022
Cash 2024
€77,527
From operations (derived)
+€120,221
Net result for the year
+€951,341
Depreciation
+€2,696
Smaller working-capital items
-€931
Tax, wage and social debts
+€13,176
Other debts
-€846,062
Investment (derived)
+€54,184
Current investments
+€54,184
Financing
-€198,022
Debts after one year
-€33,776
Current portion of long-term debt
-€164,246
Cash 2025
€53,910
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,651,890 | €5,571,425 | -€80,465 | -1.4% |
| Fixed assets | 21/28 | €5,519,498 | €5,516,802 | -€2,696 | 0.0% |
| Tangible fixed assets | 22/27 | €8,087 | €5,391 | -€2,696 | -33.3% |
| Plant, machinery and equipment | 23 | €3,587 | €2,391 | -€1,196 | -33.3% |
| Other tangible fixed assets | 26 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Financial fixed assets | 28 | €5,511,411 | €5,511,411 | = | 0.0% |
| Current assets | 29/58 | €132,393 | €54,623 | -€77,770 | -58.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €54,184 | €0 | -€54,184 | -100% |
| Cash at bank and in hand | 54/58 | €77,527 | €53,910 | -€23,617 | -30.5% |
| Deferred charges and accrued income | 490/1 | €681 | €713 | +€32 | +4.7% |
| Total equity and liabilities | 10/49 | €5,651,890 | €5,571,425 | -€80,465 | -1.4% |
| Equity | 10/15 | €3,000 | €954,341 | +€951,341 | +31,711% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €951,341 | +€951,341 | |
| Amounts payable | 17/49 | €5,648,890 | €4,617,084 | -€1.0m | -18.3% |
| Amounts payable after more than one year | 17 | €33,776 | €0 | -€33,776 | -100% |
| Financial debts | 170/4 | €33,776 | €0 | -€33,776 | -100% |
| Amounts payable within one year | 42/48 | €5,615,114 | €4,616,889 | -€998,225 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €198,022 | €33,776 | -€164,246 | -82.9% |
| Trade debts | 44 | €2,254 | €1,160 | -€1,093 | -48.5% |
| Suppliers | 440/4 | €2,254 | €1,160 | -€1,093 | -48.5% |
| Taxes, remuneration and social security | 45 | €31,125 | €44,301 | +€13,176 | +42.3% |
| Taxes | 450/3 | €31,125 | €44,301 | +€13,176 | +42.3% |
| Other amounts payable | 47/48 | €5,383,714 | €4,537,652 | -€846,062 | -15.7% |
| Accrued charges and deferred income | 492/3 | - | €195 | +€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,354 | €2,696 | -€3,659 | -57.6% |
| Other operating charges | 640/8 | €1,131 | €2,868 | +€1,737 | +154% |
| Gross operating margin | 9900 | €262,587 | €273,470 | +€10,883 | +4.1% |
| Operating profit (loss) | 9901 | €255,102 | €267,907 | +€12,805 | +5.0% |
| Financial income | 75/76B | €9,248 | €761,719 | +€752,471 | +8,136% |
| Recurring financial income | 75 | €9,248 | €761,719 | +€752,471 | +8,136% |
| Financial charges | 65/66B | €18,824 | €10,177 | -€8,647 | -45.9% |
| Recurring financial charges | 65 | €18,824 | €10,177 | -€8,647 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €245,526 | €1,019,448 | +€773,922 | +315% |
| Income taxes | 67/77 | €61,959 | €68,107 | +€6,148 | +9.9% |
| Profit (loss) for the period | 9904 | €183,567 | €951,341 | +€767,774 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €183,567 | €951,341 | +€767,774 | +418% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.