S&S Sales: what changed
S&S Sales
Largest movements
- Receivables within one year -€17,453
down €17,453 (-48.7%), from €35,861 to €18,408
of which Other amounts receivable: -€20,770
- Tangible fixed assets -€6,153
down €6,153 (-46.7%), from €13,162 to €7,009
- Cash -€4,766
down €4,766 (-99.3%), from €4,799 to €34
mainly Contributions, distributions and other (-€61,367) and Debts after one year (-€2,839)
- Reserves -€46,977
down €46,977 (-100%), from €46,977 to €0
- Other debts +€14,391
new in 2025: €14,391
- Trade debts +€6,683
up €6,683 (+1,202%), from €556 to €7,239
- Debts after one year -€2,839
down €2,839 (-100%), from €2,839 to €0
- Gross operating margin -€1,255
down €1,255 (-5.0%), from €25,208 to €23,954
- Financial income +€671
up €671 (+47.0%), from €1,428 to €2,099
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 | €54,332 | €25,469 | -€28,863 | -53.1% |
| Fixed assets | 21/28 | €13,162 | €7,009 | -€6,153 | -46.7% |
| Tangible fixed assets | 22/27 | €13,162 | €7,009 | -€6,153 | -46.7% |
| Furniture and vehicles | 24 | €13,162 | €7,009 | -€6,153 | -46.7% |
| Current assets | 29/58 | €41,170 | €18,460 | -€22,710 | -55.2% |
| Amounts receivable within one year | 40/41 | €35,861 | €18,408 | -€17,453 | -48.7% |
| Trade receivables | 40 | €4,104 | €7,421 | +€3,317 | +80.8% |
| Other amounts receivable | 41 | €31,758 | €10,988 | -€20,770 | -65.4% |
| Cash at bank and in hand | 54/58 | €4,799 | €34 | -€4,766 | -99.3% |
| Deferred charges and accrued income | 490/1 | €509 | €18 | -€491 | -96.5% |
| Total equity and liabilities | 10/49 | €54,332 | €25,469 | -€28,863 | -53.1% |
| Equity | 10/15 | €47,977 | €1,000 | -€46,977 | -97.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €46,977 | €0 | -€46,977 | -100% |
| Distributable reserves | 133 | €46,977 | €0 | -€46,977 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,355 | €24,469 | +€18,114 | +285% |
| Amounts payable after more than one year | 17 | €2,839 | €0 | -€2,839 | -100% |
| Financial debts | 170/4 | €2,839 | €0 | -€2,839 | -100% |
| Amounts payable within one year | 42/48 | €3,516 | €24,469 | +€20,952 | +596% |
| Current portion of amounts payable after more than one year | 42 | €2,960 | €2,839 | -€122 | -4.1% |
| Trade debts | 44 | €556 | €7,239 | +€6,683 | +1,202% |
| Suppliers | 440/4 | €556 | €7,239 | +€6,683 | +1,202% |
| Other amounts payable | 47/48 | - | €14,391 | +€14,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,971 | €6,153 | +€182 | +3.0% |
| Other operating charges | 640/8 | €1,142 | €896 | -€246 | -21.5% |
| Gross operating margin | 9900 | €25,208 | €23,954 | -€1,255 | -5.0% |
| Operating profit (loss) | 9901 | €18,095 | €16,904 | -€1,191 | -6.6% |
| Financial income | 75/76B | €1,428 | €2,099 | +€671 | +47.0% |
| Recurring financial income | 75 | €1,428 | €2,099 | +€671 | +47.0% |
| Financial charges | 65/66B | €540 | €608 | +€68 | +12.6% |
| Recurring financial charges | 65 | €540 | €608 | +€68 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €18,984 | €18,396 | -€588 | -3.1% |
| Income taxes | 67/77 | €4,098 | €4,005 | -€93 | -2.3% |
| Profit (loss) for the period | 9904 | €14,886 | €14,391 | -€496 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,886 | €14,391 | -€496 | -3.3% |
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 3 November 2026 via checked.be.