S-PRESSo: 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.
S-PRESSo
Largest movements
- Cash -€15,911
down €15,911 (-6.1%), from €259,332 to €243,421
mainly Contributions, distributions and other (-€150,000) and Current investments (-€2,970)
- Tangible fixed assets -€10,807
down €10,807 (-24.4%), from €44,219 to €33,412
- Profit (loss) carried forward -€82,706
down €82,706 (-89.2%), from €92,770 to €10,064
- Other debts +€52,203
up €52,203 (+24.4%), from €213,631 to €265,833
- Tax, wage and social debts +€8,876
up €8,876 (+47.2%), from €18,810 to €27,686
- Gross operating margin +€3,925
up €3,925 (+3.8%), from €102,409 to €106,334
- Financial charges +€3,231
up €3,231 (+68.2%), from €4,736 to €7,968
- Depreciation +€1,672
up €1,672 (+18.3%), from €9,135 to €10,807
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 | €332,256 | €310,325 | -€21,931 | -6.6% |
| Fixed assets | 21/28 | €44,219 | €33,412 | -€10,807 | -24.4% |
| Tangible fixed assets | 22/27 | €44,219 | €33,412 | -€10,807 | -24.4% |
| Furniture and vehicles | 24 | €44,219 | €33,412 | -€10,807 | -24.4% |
| Current assets | 29/58 | €288,037 | €276,912 | -€11,125 | -3.9% |
| Amounts receivable within one year | 40/41 | €26,806 | €28,572 | +€1,767 | +6.6% |
| Trade receivables | 40 | €14,861 | €16,173 | +€1,312 | +8.8% |
| Other amounts receivable | 41 | €11,945 | €12,399 | +€454 | +3.8% |
| Current investments | 50/53 | - | €2,970 | +€2,970 | |
| Cash at bank and in hand | 54/58 | €259,332 | €243,421 | -€15,911 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,900 | €1,950 | +€50 | +2.6% |
| Total equity and liabilities | 10/49 | €332,256 | €310,325 | -€21,931 | -6.6% |
| Equity | 10/15 | €97,770 | €15,064 | -€82,706 | -84.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,770 | €10,064 | -€82,706 | -89.2% |
| Amounts payable | 17/49 | €234,487 | €295,261 | +€60,775 | +25.9% |
| Amounts payable within one year | 42/48 | €234,487 | €295,261 | +€60,775 | +25.9% |
| Trade debts | 44 | €2,046 | €1,742 | -€304 | -14.9% |
| Suppliers | 440/4 | €2,046 | €1,742 | -€304 | -14.9% |
| Taxes, remuneration and social security | 45 | €18,810 | €27,686 | +€8,876 | +47.2% |
| Taxes | 450/3 | €18,810 | €27,686 | +€8,876 | +47.2% |
| Other amounts payable | 47/48 | €213,631 | €265,833 | +€52,203 | +24.4% |
| Non-recurring operating income | 76A | €1,224 | €0 | -€1,224 | -100% |
| Remuneration, social security and pensions | 62 | €1,784 | €1,760 | -€24 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €10,807 | +€1,672 | +18.3% |
| Other operating charges | 640/8 | €664 | €905 | +€242 | +36.4% |
| Gross operating margin | 9900 | €102,409 | €106,334 | +€3,925 | +3.8% |
| Operating profit (loss) | 9901 | €90,826 | €92,862 | +€2,035 | +2.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,736 | €7,968 | +€3,231 | +68.2% |
| Recurring financial charges | 65 | €4,736 | €7,968 | +€3,231 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €86,090 | €84,895 | -€1,195 | -1.4% |
| Income taxes | 67/77 | €17,730 | €17,601 | -€129 | -0.7% |
| Profit (loss) for the period | 9904 | €68,360 | €67,294 | -€1,066 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,360 | €67,294 | -€1,066 | -1.6% |
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 16 October 2026 via checked.be.