SAP SUPPORT CUSTOMER: 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.
SAP SUPPORT CUSTOMER
Largest movements
- Cash +€29,333
up €29,333 (+84.1%), from €34,890 to €64,223
mainly Net result for the year (+€31,152) and Other debts (+€10,000)
- Receivables within one year -€5,548
down €5,548 (-12.9%), from €43,169 to €37,621
of which Trade receivables: -€10,582
- Tangible fixed assets -€4,750
down €4,750 (-4.5%), from €105,360 to €100,610
of which Land and buildings: -€2,632
- Profit (loss) carried forward +€11,152
up €11,152 (+11.6%), from €96,397 to €107,549
- Other debts +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Debts after one year -€4,436
down €4,436 (-7.7%), from €57,553 to €53,117
- Depreciation -€3,474
down €3,474 (-31.8%), from €10,935 to €7,461
- Gross operating margin +€3,295
up €3,295 (+6.5%), from €50,349 to €53,644
- Taxes +€1,832
up €1,832 (+21.2%), from €8,661 to €10,493
- Other operating charges -€814
down €814 (-25.1%), from €3,241 to €2,427
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 | €183,462 | €202,497 | +€19,035 | +10.4% |
| Fixed assets | 21/28 | €105,403 | €100,653 | -€4,750 | -4.5% |
| Tangible fixed assets | 22/27 | €105,360 | €100,610 | -€4,750 | -4.5% |
| Land and buildings | 22 | €80,653 | €78,021 | -€2,632 | -3.3% |
| Plant, machinery and equipment | 23 | €22,640 | €21,262 | -€1,378 | -6.1% |
| Furniture and vehicles | 24 | €2,067 | €1,327 | -€740 | -35.8% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €78,059 | €101,844 | +€23,785 | +30.5% |
| Amounts receivable within one year | 40/41 | €43,169 | €37,621 | -€5,548 | -12.9% |
| Trade receivables | 40 | €39,775 | €29,193 | -€10,582 | -26.6% |
| Other amounts receivable | 41 | €3,394 | €8,428 | +€5,034 | +148.3% |
| Cash at bank and in hand | 54/58 | €34,890 | €64,223 | +€29,333 | +84.1% |
| Total equity and liabilities | 10/49 | €183,462 | €202,497 | +€19,035 | +10.4% |
| Equity | 10/15 | €101,397 | €112,549 | +€11,152 | +11.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,397 | €107,549 | +€11,152 | +11.6% |
| Amounts payable | 17/49 | €82,065 | €89,948 | +€7,883 | +9.6% |
| Amounts payable after more than one year | 17 | €57,553 | €53,117 | -€4,436 | -7.7% |
| Financial debts | 170/4 | €57,553 | €53,117 | -€4,436 | -7.7% |
| Amounts payable within one year | 42/48 | €24,512 | €36,831 | +€12,319 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €4,321 | €4,436 | +€115 | +2.7% |
| Trade debts | 44 | €1,580 | €1,892 | +€312 | +19.7% |
| Suppliers | 440/4 | €1,580 | €1,892 | +€312 | +19.7% |
| Taxes, remuneration and social security | 45 | €8,611 | €10,503 | +€1,892 | +22.0% |
| Taxes | 450/3 | €8,611 | €10,503 | +€1,892 | +22.0% |
| Other amounts payable | 47/48 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,935 | €7,461 | -€3,474 | -31.8% |
| Other operating charges | 640/8 | €3,241 | €2,427 | -€814 | -25.1% |
| Non-recurring operating charges | 66A | €1,070 | - | -€1,070 | |
| Gross operating margin | 9900 | €50,349 | €53,644 | +€3,295 | +6.5% |
| Operating profit (loss) | 9901 | €35,103 | €43,756 | +€8,653 | +24.7% |
| Financial charges | 65/66B | €2,144 | €2,111 | -€33 | -1.5% |
| Recurring financial charges | 65 | €2,144 | €2,111 | -€33 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €32,959 | €41,645 | +€8,686 | +26.4% |
| Income taxes | 67/77 | €8,661 | €10,493 | +€1,832 | +21.2% |
| Profit (loss) for the period | 9904 | €24,298 | €31,152 | +€6,854 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,298 | €31,152 | +€6,854 | +28.2% |
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 10 October 2026 via checked.be.