SANS DÉTOUR: 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.
SANS DÉTOUR
Largest movements
- Cash +€189,322
up €189,322 (+1,102%), from €17,175 to €206,498
mainly Other debts (+€211,987) and Investment in fixed assets (net) (+€170,974)
- Financial fixed assets -€172,023
down €172,023 (-40.5%), from €424,997 to €252,974
- Other debts +€211,987
up €211,987 (+394%), from €53,758 to €265,746
- Profit (loss) carried forward -€202,351
down €202,351 (-66.2%), from €305,771 to €103,420
- Debts after one year -€15,569
down €15,569 (-22.7%), from €68,575 to €53,006
- Tax, wage and social debts +€11,856
up €11,856 (+1,364%), from €869 to €12,725
- Trade debts +€5,859
up €5,859 (+1,513%), from €387 to €6,247
- Financial income -€200,272
down €200,272 (-79.0%), from €253,481 to €53,209
- Taxes +€23,976
up €23,976 (+174%), from €13,750 to €37,725
- Gross operating margin +€22,854
up €22,854 (+31.2%), from €73,156 to €96,010
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 | €472,538 | €484,772 | +€12,234 | +2.6% |
| Fixed assets | 21/28 | €443,378 | €267,024 | -€176,354 | -39.8% |
| Tangible fixed assets | 22/27 | €18,381 | €14,050 | -€4,331 | -23.6% |
| Plant, machinery and equipment | 23 | - | €1,030 | +€1,030 | |
| Furniture and vehicles | 24 | €4,953 | €1,831 | -€3,122 | -63.0% |
| Other tangible fixed assets | 26 | €13,428 | €11,189 | -€2,239 | -16.7% |
| Financial fixed assets | 28 | €424,997 | €252,974 | -€172,023 | -40.5% |
| Current assets | 29/58 | €29,160 | €217,748 | +€188,588 | +647% |
| Amounts receivable within one year | 40/41 | €11,985 | €11,250 | -€734 | -6.1% |
| Other amounts receivable | 41 | €11,985 | €11,250 | -€734 | -6.1% |
| Cash at bank and in hand | 54/58 | €17,175 | €206,498 | +€189,322 | +1,102% |
| Total equity and liabilities | 10/49 | €472,538 | €484,772 | +€12,234 | +2.6% |
| Equity | 10/15 | €313,831 | €111,480 | -€202,351 | -64.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,771 | €103,420 | -€202,351 | -66.2% |
| Amounts payable | 17/49 | €158,707 | €373,292 | +€214,585 | +135% |
| Amounts payable after more than one year | 17 | €68,575 | €53,006 | -€15,569 | -22.7% |
| Financial debts | 170/4 | €68,575 | €53,006 | -€15,569 | -22.7% |
| Amounts payable within one year | 42/48 | €90,133 | €320,286 | +€230,154 | +255% |
| Current portion of amounts payable after more than one year | 42 | €35,117 | €35,569 | +€451 | +1.3% |
| Trade debts | 44 | €387 | €6,247 | +€5,859 | +1,513% |
| Suppliers | 440/4 | €387 | €6,247 | +€5,859 | +1,513% |
| Taxes, remuneration and social security | 45 | €869 | €12,725 | +€11,856 | +1,364% |
| Taxes | 450/3 | €869 | €12,725 | +€11,856 | +1,364% |
| Other amounts payable | 47/48 | €53,758 | €265,746 | +€211,987 | +394% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,661 | €5,380 | +€719 | +15.4% |
| Other operating charges | 640/8 | €720 | €794 | +€74 | +10.2% |
| Gross operating margin | 9900 | €73,156 | €96,010 | +€22,854 | +31.2% |
| Operating profit (loss) | 9901 | €67,774 | €89,836 | +€22,061 | +32.6% |
| Financial income | 75/76B | €253,481 | €53,209 | -€200,272 | -79.0% |
| Recurring financial income | 75 | €253,481 | €53,209 | -€200,272 | -79.0% |
| Financial charges | 65/66B | €1,736 | €1,900 | +€164 | +9.5% |
| Recurring financial charges | 65 | €1,736 | €1,900 | +€164 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €319,520 | €141,145 | -€178,376 | -55.8% |
| Income taxes | 67/77 | €13,750 | €37,725 | +€23,976 | +174% |
| Profit (loss) for the period | 9904 | €305,771 | €103,420 | -€202,351 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €305,771 | €103,420 | -€202,351 | -66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.