S&S: 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.
S&S
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€24,950
up €24,950 (+29.0%), from €86,085 to €111,035
- Debts after one year -€22,753
down €22,753 (-16.1%), from €141,035 to €118,282
- Profit (loss) carried forward -€5,159
down €5,159 (-29.9%), from -€17,230 to -€22,389
- Gross operating margin +€2,474
up €2,474 (+70.3%), from -€3,520 to -€1,046
- Financial charges -€633
down €633 (-13.7%), from €4,634 to €4,001
- Other operating charges +€50
up €50 (+80.6%), from €62 to €112
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.
Cash bridge derived
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 | €342,639 | €340,350 | -€2,289 | -0.7% |
| Fixed assets | 21/28 | €340,000 | €340,000 | = | 0.0% |
| Financial fixed assets | 28 | €340,000 | €340,000 | = | 0.0% |
| Current assets | 29/58 | €2,639 | €350 | -€2,289 | -86.7% |
| Amounts receivable within one year | 40/41 | €77 | €193 | +€116 | +150.3% |
| Other amounts receivable | 41 | €77 | €193 | +€116 | +150.3% |
| Cash at bank and in hand | 54/58 | €2,562 | €156 | -€2,405 | -93.9% |
| Total equity and liabilities | 10/49 | €342,639 | €340,350 | -€2,289 | -0.7% |
| Equity | 10/15 | €92,770 | €87,611 | -€5,159 | -5.6% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,230 | -€22,389 | -€5,159 | -29.9% |
| Amounts payable | 17/49 | €249,869 | €252,738 | +€2,870 | +1.1% |
| Amounts payable after more than one year | 17 | €141,035 | €118,282 | -€22,753 | -16.1% |
| Financial debts | 170/4 | €141,035 | €118,282 | -€22,753 | -16.1% |
| Amounts payable within one year | 42/48 | €108,834 | €134,456 | +€25,623 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €22,196 | €22,753 | +€557 | +2.5% |
| Trade debts | 44 | €553 | €669 | +€116 | +21.0% |
| Suppliers | 440/4 | €553 | €669 | +€116 | +21.0% |
| Other amounts payable | 47/48 | €86,085 | €111,035 | +€24,950 | +29.0% |
| Other operating charges | 640/8 | €62 | €112 | +€50 | +80.6% |
| Gross operating margin | 9900 | -€3,520 | -€1,046 | +€2,474 | +70.3% |
| Operating profit (loss) | 9901 | -€3,582 | -€1,158 | +€2,424 | +67.7% |
| Financial charges | 65/66B | €4,634 | €4,001 | -€633 | -13.7% |
| Recurring financial charges | 65 | €4,634 | €4,001 | -€633 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,216 | -€5,159 | +€3,057 | +37.2% |
| Profit (loss) for the period | 9904 | -€8,216 | -€5,159 | +€3,057 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,216 | -€5,159 | +€3,057 | +37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.