SANDVOICE OPS: 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.
SANDVOICE OPS
Largest movements
- Cash -€8,451
down €8,451 (-96.4%), from €8,766 to €315
mainly Other debts (-€10,877) and Trade debts (-€3,437)
- Stocks and contracts -€5,000
down €5,000 (-100%), from €5,000 to €0
- Receivables within one year -€2,049
down €2,049 (-84.0%), from €2,439 to €390
of which Trade receivables: -€2,167
- Deferred charges and accrued income +€537
up €537 (+201%), from €268 to €805
- Other debts -€10,877
down €10,877 (-34.5%), from €31,526 to €20,649
- Trade debts -€3,437
down €3,437 (-58.1%), from €5,913 to €2,476
- Profit (loss) carried forward -€923
down €923 (-0.7%), from -€139,614 to -€140,537
- Tax, wage and social debts +€275
up €275 (+577%), from €48 to €322
- Turnover -€3,640
down €3,640 (-78.4%), from €4,640 to €1,000
- Gross operating margin -€2,460
down €2,460, from €2,276 to -€184
- Purchases and services -€587
down €587 (-24.8%), from €2,364 to €1,777
- Write-downs -€479
no longer reported in 2025 (was €479)
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.
Derived cash bridge
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 | €16,473 | €1,510 | -€14,963 | -90.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €16,473 | €1,510 | -€14,963 | -90.8% |
| Stocks and contracts in progress | 3 | €5,000 | €0 | -€5,000 | -100% |
| Stocks | 30/36 | €5,000 | €0 | -€5,000 | -100% |
| Amounts receivable within one year | 40/41 | €2,439 | €390 | -€2,049 | -84.0% |
| Trade receivables | 40 | €2,167 | €0 | -€2,167 | -100% |
| Other amounts receivable | 41 | €272 | €390 | +€118 | +43.6% |
| Cash at bank and in hand | 54/58 | €8,766 | €315 | -€8,451 | -96.4% |
| Deferred charges and accrued income | 490/1 | €268 | €805 | +€537 | +201% |
| Total equity and liabilities | 10/49 | €16,473 | €1,510 | -€14,963 | -90.8% |
| Equity | 10/15 | -€121,014 | -€121,937 | -€923 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,614 | -€140,537 | -€923 | -0.7% |
| Amounts payable | 17/49 | €137,487 | €123,448 | -€14,040 | -10.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,487 | €23,448 | -€14,040 | -37.5% |
| Trade debts | 44 | €5,913 | €2,476 | -€3,437 | -58.1% |
| Suppliers | 440/4 | €5,913 | €2,476 | -€3,437 | -58.1% |
| Taxes, remuneration and social security | 45 | €48 | €322 | +€275 | +577% |
| Taxes | 450/3 | €48 | €322 | +€275 | +577% |
| Other amounts payable | 47/48 | €31,526 | €20,649 | -€10,877 | -34.5% |
| Turnover | 70 | €4,640 | €1,000 | -€3,640 | -78.4% |
| Non-recurring operating income | 76A | - | €593 | +€593 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,364 | €1,777 | -€587 | -24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €479 | - | -€479 | |
| Other operating charges | 640/8 | €619 | €629 | +€11 | +1.7% |
| Gross operating margin | 9900 | €2,276 | -€184 | -€2,460 | |
| Operating profit (loss) | 9901 | €1,178 | -€813 | -€1,991 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €101 | €110 | +€10 | +9.6% |
| Recurring financial charges | 65 | €101 | €110 | +€10 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €1,082 | -€923 | -€2,005 | |
| Profit (loss) for the period | 9904 | €1,082 | -€923 | -€2,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,082 | -€923 | -€2,005 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.