S & S INVEST: what changed
What changed
S & S INVEST
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€44,972
2024 · €21,915+€23,057
Equity
€88,650
2024 · €43,678+€44,972
Cash
€52,582
2024 · €28,143+€24,439
Balance sheet total
€152,602
2024 · €137,672+€14,930
Largest movements
Assets
- Cash +€24,439
up €24,439 (+86.8%), from €28,143 to €52,582
mainly Net result for the year (+€44,972) and Depreciation (+€6,475)
- Tangible fixed assets -€6,475
down €6,475 (-8.2%), from €78,880 to €72,405
- Receivables within one year -€3,034
down €3,034 (-17.1%), from €17,792 to €14,758
of which Other amounts receivable: -€2,477
Equity and liabilities
- Profit (loss) carried forward +€44,972
up €44,972 (+145%), from €31,071 to €76,043
- Accrued charges and deferred income -€14,187
down €14,187 (-80.2%), from €17,687 to €3,500
- Tax, wage and social debts -€8,771
no longer reported in 2025 (was €8,771)
- Debts after one year -€7,576
down €7,576 (-26.0%), from €29,114 to €21,538
Income statement
- Gross operating margin +€29,802
up €29,802 (+70.6%), from €42,222 to €72,023
- Taxes +€6,982
up €6,982 (+83.9%), from €8,319 to €15,300
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
€21,915
Gross operating margin
+€29,802
Depreciation
+€3
Other operating charges
+€166
Financial income
+€57
Financial charges
+€10
Taxes
-€6,982
Result 2025
€44,972
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
+€31,656
Investment
€0
Financing
-€7,216
Cash 2024
€28,143
From operations (derived)
+€31,656
Net result for the year
+€44,972
Depreciation
+€6,475
Receivables within one year
+€3,034
Trade debts
+€133
Tax, wage and social debts
-€8,771
Accrued charges and deferred income
-€14,187
Financing
-€7,216
Debts after one year
-€7,576
Short-term financial debts
+€360
Cash 2025
€52,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,672 | €152,602 | +€14,930 | +10.8% |
| Fixed assets | 21/28 | €78,880 | €72,405 | -€6,475 | -8.2% |
| Tangible fixed assets | 22/27 | €78,880 | €72,405 | -€6,475 | -8.2% |
| Land and buildings | 22 | €69,454 | €66,434 | -€3,020 | -4.3% |
| Plant, machinery and equipment | 23 | €1,682 | €885 | -€797 | -47.4% |
| Furniture and vehicles | 24 | €7,744 | €5,086 | -€2,658 | -34.3% |
| Current assets | 29/58 | €58,792 | €80,197 | +€21,405 | +36.4% |
| Stocks and contracts in progress | 3 | €12,857 | €12,857 | = | 0.0% |
| Stocks | 30/36 | €12,857 | €12,857 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,792 | €14,758 | -€3,034 | -17.1% |
| Trade receivables | 40 | €4,626 | €4,069 | -€557 | -12.0% |
| Other amounts receivable | 41 | €13,166 | €10,689 | -€2,477 | -18.8% |
| Cash at bank and in hand | 54/58 | €28,143 | €52,582 | +€24,439 | +86.8% |
| Total equity and liabilities | 10/49 | €137,672 | €152,602 | +€14,930 | +10.8% |
| Equity | 10/15 | €43,678 | €88,650 | +€44,972 | +103% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207 | €207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €207 | €207 | = | 0.0% |
| Reserves not available under the articles | 1311 | €207 | €207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,071 | €76,043 | +€44,972 | +145% |
| Provisions and deferred taxes | 16 | €31,491 | €31,491 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €31,491 | €31,491 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,491 | €31,491 | = | 0.0% |
| Amounts payable | 17/49 | €62,503 | €32,462 | -€30,042 | -48.1% |
| Amounts payable after more than one year | 17 | €29,114 | €21,538 | -€7,576 | -26.0% |
| Financial debts | 170/4 | €29,114 | €21,538 | -€7,576 | -26.0% |
| Amounts payable within one year | 42/48 | €15,702 | €7,424 | -€8,278 | -52.7% |
| Financial debts | 43 | €6,600 | €6,960 | +€360 | +5.4% |
| Credit institutions | 430/8 | €6,600 | €6,960 | +€360 | +5.4% |
| Trade debts | 44 | €331 | €464 | +€133 | +40.2% |
| Suppliers | 440/4 | €331 | €464 | +€133 | +40.2% |
| Taxes, remuneration and social security | 45 | €8,771 | - | -€8,771 | |
| Taxes | 450/3 | €8,771 | - | -€8,771 | |
| Accrued charges and deferred income | 492/3 | €17,687 | €3,500 | -€14,187 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,478 | €6,475 | -€3 | -0.1% |
| Other operating charges | 640/8 | €3,058 | €2,892 | -€166 | -5.4% |
| Gross operating margin | 9900 | €42,222 | €72,023 | +€29,802 | +70.6% |
| Operating profit (loss) | 9901 | €32,685 | €62,657 | +€29,971 | +91.7% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €2,452 | €2,441 | -€10 | -0.4% |
| Recurring financial charges | 65 | €2,452 | €2,441 | -€10 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €30,234 | €60,272 | +€30,039 | +99.4% |
| Income taxes | 67/77 | €8,319 | €15,300 | +€6,982 | +83.9% |
| Profit (loss) for the period | 9904 | €21,915 | €44,972 | +€23,057 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €21,915 | €44,972 | +€23,057 | +105% |
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.