SA & S: 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.
SA & S
Largest movements
- Current investments -€31,445
no longer reported in 2025 (was €31,445)
- Cash -€7,134
down €7,134 (-99.0%), from €7,207 to €73
mainly Other debts (-€46,792)
- Other debts -€46,792
down €46,792 (-49.6%), from €94,248 to €47,455
- Profit (loss) carried forward +€8,133
up €8,133 (+13.1%), from -€62,260 to -€54,127
- Financial income +€9,239
up €9,239 (+18054.7%), from €51 to €9,290
- Gross operating margin -€34
down €34 (-3.9%), from -€874 to -€908
- Financial charges +€16
up €16 (+17.4%), from €92 to €108
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 | €38,652 | €96 | -€38,556 | -99.8% |
| Current assets | 29/58 | €38,652 | €96 | -€38,556 | -99.8% |
| Amounts receivable within one year | 40/41 | - | €22 | +€22 | |
| Other amounts receivable | 41 | - | €22 | +€22 | |
| Current investments | 50/53 | €31,445 | - | -€31,445 | |
| Cash at bank and in hand | 54/58 | €7,207 | €73 | -€7,134 | -99.0% |
| Total equity and liabilities | 10/49 | €38,652 | €96 | -€38,556 | -99.8% |
| Equity | 10/15 | -€56,060 | -€47,927 | +€8,133 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,260 | -€54,127 | +€8,133 | +13.1% |
| Amounts payable | 17/49 | €94,712 | €48,023 | -€46,689 | -49.3% |
| Amounts payable within one year | 42/48 | €94,248 | €47,507 | -€46,741 | -49.6% |
| Trade debts | 44 | - | €51 | +€51 | |
| Suppliers | 440/4 | - | €51 | +€51 | |
| Other amounts payable | 47/48 | €94,248 | €47,455 | -€46,792 | -49.6% |
| Accrued charges and deferred income | 492/3 | €464 | €516 | +€52 | +11.2% |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | -€874 | -€908 | -€34 | -3.9% |
| Operating profit (loss) | 9901 | -€1,006 | -€1,049 | -€43 | -4.3% |
| Financial income | 75/76B | €51 | €9,290 | +€9,239 | +18054.7% |
| Recurring financial income | 75 | €51 | €9,290 | +€9,239 | +18054.7% |
| Financial charges | 65/66B | €92 | €108 | +€16 | +17.4% |
| Recurring financial charges | 65 | €92 | €108 | +€16 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,047 | €8,133 | +€9,180 | |
| Profit (loss) for the period | 9904 | -€1,047 | €8,133 | +€9,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,047 | €8,133 | +€9,180 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.