S.D.D.: what changed
What changed
S.D.D.
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€138,404
2024 · €434,584-€296,180
Equity
€292,470
2024 · €284,066+€8,404
Cash
€131,366
2024 · €72,814+€58,551
Balance sheet total
€1.3m
2024 · €1.7m-€438,124
Largest movements
Assets
- Current investments -€663,123
down €663,123 (-100%), from €663,123 to €0
- Receivables within one year +€144,678
up €144,678 (+136%), from €106,610 to €251,288
of which Other amounts receivable: +€135,461
- Stocks and contracts +€112,847
up €112,847 (+23.6%), from €478,519 to €591,366
- Tangible fixed assets -€80,916
down €80,916 (-20.7%), from €391,656 to €310,740
of which Other tangible fixed assets: -€46,025
- Cash +€58,551
up €58,551 (+80.4%), from €72,814 to €131,366
mainly Current investments (+€663,123) and Net result for the year (+€138,404)
Equity and liabilities
- Other debts -€417,498
down €417,498 (-76.3%), from €547,498 to €130,000
- Accrued charges and deferred income -€18,089
down €18,089 (-35.3%), from €51,189 to €33,100
Income statement
- Gross operating margin -€531,557
down €531,557 (-45.6%), from €1.2m to €633,087
- Taxes -€107,257
down €107,257 (-72.5%), from €147,880 to €40,623
- Financial income +€71,509
up €71,509 (+360%), from €19,849 to €91,358
of which Non-recurring financial income: +€71,222
- Depreciation -€67,919
down €67,919 (-35.9%), from €189,451 to €121,533
- Staff costs +€26,119
up €26,119 (+6.9%), from €380,263 to €406,381
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
€434,584
Gross operating margin
-€531,557
Staff costs
-€26,119
Depreciation
+€67,919
Other operating charges
+€6,164
Financial income
+€71,509
Financial charges
+€8,648
Taxes
+€107,257
Result 2025
€138,404
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
-€439,721
Investment
+€632,506
Financing
-€134,233
Cash 2024
€72,814
From operations (derived)
-€439,721
Net result for the year
+€138,404
Depreciation
+€121,533
Stocks and contracts
-€112,847
Receivables within one year
-€144,678
Deferred charges and accrued income
+€161
Trade debts
+€1,845
Tax, wage and social debts
-€6,124
Advances received
-€2,428
Other debts
-€417,498
Accrued charges and deferred income
-€18,089
Investment (derived)
+€632,506
Investment in fixed assets (net)
-€30,617
Current investments
+€663,123
Financing
-€134,233
Current portion of long-term debt
-€4,233
Contributions, distributions and other
-€130,000
Cash 2025
€131,366
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,742,059 | €1,303,935 | -€438,124 | -25.1% |
| Fixed assets | 21/28 | €415,016 | €324,100 | -€90,916 | -21.9% |
| Intangible fixed assets | 21 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Tangible fixed assets | 22/27 | €391,656 | €310,740 | -€80,916 | -20.7% |
| Plant, machinery and equipment | 23 | €47,171 | €46,239 | -€932 | -2.0% |
| Furniture and vehicles | 24 | €177,668 | €143,709 | -€33,959 | -19.1% |
| Other tangible fixed assets | 26 | €166,817 | €120,793 | -€46,025 | -27.6% |
| Financial fixed assets | 28 | €8,360 | €8,360 | = | 0.0% |
| Current assets | 29/58 | €1,327,042 | €979,835 | -€347,208 | -26.2% |
| Stocks and contracts in progress | 3 | €478,519 | €591,366 | +€112,847 | +23.6% |
| Stocks | 30/36 | €478,519 | €591,366 | +€112,847 | +23.6% |
| Amounts receivable within one year | 40/41 | €106,610 | €251,288 | +€144,678 | +136% |
| Trade receivables | 40 | €72,246 | €81,463 | +€9,217 | +12.8% |
| Other amounts receivable | 41 | €34,364 | €169,825 | +€135,461 | +394% |
| Current investments | 50/53 | €663,123 | €0 | -€663,123 | -100% |
| Cash at bank and in hand | 54/58 | €72,814 | €131,366 | +€58,551 | +80.4% |
| Deferred charges and accrued income | 490/1 | €5,976 | €5,815 | -€161 | -2.7% |
| Total equity and liabilities | 10/49 | €1,742,059 | €1,303,935 | -€438,124 | -25.1% |
| Equity | 10/15 | €284,066 | €292,470 | +€8,404 | +3.0% |
| Contributions | 10/11 | €296,678 | €296,678 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,012 | -€16,608 | +€8,404 | +33.6% |
| Amounts payable | 17/49 | €1,457,993 | €1,011,465 | -€446,528 | -30.6% |
| Amounts payable within one year | 42/48 | €1,406,804 | €978,365 | -€428,439 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €12,647 | €8,413 | -€4,233 | -33.5% |
| Trade debts | 44 | €729,879 | €731,724 | +€1,845 | +0.3% |
| Suppliers | 440/4 | €729,879 | €731,724 | +€1,845 | +0.3% |
| Advances received on contracts in progress | 46 | €34,641 | €32,213 | -€2,428 | -7.0% |
| Taxes, remuneration and social security | 45 | €82,139 | €76,015 | -€6,124 | -7.5% |
| Taxes | 450/3 | €12,726 | €2,200 | -€10,526 | -82.7% |
| Remuneration and social security | 454/9 | €69,413 | €73,815 | +€4,402 | +6.3% |
| Other amounts payable | 47/48 | €547,498 | €130,000 | -€417,498 | -76.3% |
| Accrued charges and deferred income | 492/3 | €51,189 | €33,100 | -€18,089 | -35.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €380,263 | €406,381 | +€26,119 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,451 | €121,533 | -€67,919 | -35.9% |
| Other operating charges | 640/8 | €10,270 | €4,107 | -€6,164 | -60.0% |
| Gross operating margin | 9900 | €1,164,644 | €633,087 | -€531,557 | -45.6% |
| Operating profit (loss) | 9901 | €584,659 | €101,066 | -€483,594 | -82.7% |
| Financial income | 75/76B | €19,849 | €91,358 | +€71,509 | +360% |
| Recurring financial income | 75 | €19,849 | €20,135 | +€286 | +1.4% |
| Non-recurring financial income | 76B | - | €71,222 | +€71,222 | |
| Financial charges | 65/66B | €22,044 | €13,396 | -€8,648 | -39.2% |
| Recurring financial charges | 65 | €22,044 | €13,396 | -€8,648 | -39.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €582,464 | €179,027 | -€403,437 | -69.3% |
| Income taxes | 67/77 | €147,880 | €40,623 | -€107,257 | -72.5% |
| Profit (loss) for the period | 9904 | €434,584 | €138,404 | -€296,180 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €434,584 | €138,404 | -€296,180 | -68.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.