S&S ATTITUDE: what changed
S&S ATTITUDE
Largest movements
- Receivables within one year +€14,843
up €14,843 (+126%), from €11,805 to €26,647
of which Trade receivables: +€13,731
- Cash +€11,231
up €11,231 (+431%), from €2,607 to €13,839
mainly Net result for the year (+€18,626) and Depreciation (+€5,719)
- Tangible fixed assets -€5,719
down €5,719 (-82.3%), from €6,946 to €1,226
of which Furniture and vehicles: -€5,174
- Profit (loss) carried forward +€18,626
up €18,626 (+307%), from €6,076 to €24,702
- Other debts +€4,474
up €4,474 (+212%), from €2,112 to €6,586
- Current portion of long-term debt -€3,926
down €3,926 (-74.0%), from €5,306 to €1,380
- Tax, wage and social debts +€2,254
new in 2025: €2,254
- Debts after one year -€1,380
no longer reported in 2025 (was €1,380)
- Purchases and services +€42,072
up €42,072 (+20.9%), from €201,731 to €243,802
- Gross operating margin +€19,934
up €19,934 (+269%), from €7,414 to €27,347
- Taxes +€2,254
new in 2025: €2,254
- Depreciation -€326
down €326 (-5.4%), from €6,046 to €5,719
- Financial charges -€314
down €314 (-39.9%), from €787 to €473
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,068 | €42,116 | +€20,048 | +90.8% |
| Fixed assets | 21/28 | €7,042 | €1,322 | -€5,719 | -81.2% |
| Tangible fixed assets | 22/27 | €6,946 | €1,226 | -€5,719 | -82.3% |
| Plant, machinery and equipment | 23 | €545 | - | -€545 | |
| Furniture and vehicles | 24 | €6,400 | €1,226 | -€5,174 | -80.8% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €15,026 | €40,794 | +€25,768 | +171% |
| Amounts receivable within one year | 40/41 | €11,805 | €26,647 | +€14,843 | +126% |
| Trade receivables | 40 | €10,709 | €24,441 | +€13,731 | +128% |
| Other amounts receivable | 41 | €1,096 | €2,207 | +€1,111 | +101% |
| Cash at bank and in hand | 54/58 | €2,607 | €13,839 | +€11,231 | +431% |
| Deferred charges and accrued income | 490/1 | €614 | €308 | -€306 | -49.9% |
| Total equity and liabilities | 10/49 | €22,068 | €42,116 | +€20,048 | +90.8% |
| Equity | 10/15 | €13,270 | €31,897 | +€18,626 | +140% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €944 | €944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €944 | €944 | = | 0.0% |
| Reserves not available under the articles | 1311 | €944 | €944 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,076 | €24,702 | +€18,626 | +307% |
| Amounts payable | 17/49 | €8,798 | €10,219 | +€1,422 | +16.2% |
| Amounts payable after more than one year | 17 | €1,380 | - | -€1,380 | |
| Financial debts | 170/4 | €1,380 | - | -€1,380 | |
| Amounts payable within one year | 42/48 | €7,418 | €10,219 | +€2,802 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €5,306 | €1,380 | -€3,926 | -74.0% |
| Taxes, remuneration and social security | 45 | - | €2,254 | +€2,254 | |
| Taxes | 450/3 | - | €2,254 | +€2,254 | |
| Other amounts payable | 47/48 | €2,112 | €6,586 | +€4,474 | +212% |
| Non-recurring operating income | 76A | €165 | - | -€165 | |
| Goods, raw materials, services and sundry goods | 60/61 | €201,731 | €243,802 | +€42,072 | +20.9% |
| Remuneration, social security and pensions | 62 | €182 | - | -€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,046 | €5,719 | -€326 | -5.4% |
| Other operating charges | 640/8 | €249 | €274 | +€26 | +10.3% |
| Gross operating margin | 9900 | €7,414 | €27,347 | +€19,934 | +269% |
| Operating profit (loss) | 9901 | €937 | €21,353 | +€20,416 | +2,178% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €787 | €473 | -€314 | -39.9% |
| Recurring financial charges | 65 | €787 | €473 | -€314 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €150 | €20,880 | +€20,730 | +13,820% |
| Income taxes | 67/77 | - | €2,254 | +€2,254 | |
| Profit (loss) for the period | 9904 | €150 | €18,626 | +€18,476 | +12,318% |
| Profit (loss) for the period to be appropriated | 9905 | €150 | €18,626 | +€18,476 | +12,318% |
Next steps
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 5 November 2026 via checked.be.