SD IMPLANT: 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.
SD IMPLANT
Largest movements
- Cash +€47,352
up €47,352 (+4164.4%), from €1,137 to €48,489
mainly Net result for the year (+€33,936) and Debts after one year (+€31,302)
- Tangible fixed assets +€39,866
new in 2025: €39,866
- Profit (loss) carried forward +€33,936
up €33,936, from -€3,236 to €30,700
- Debts after one year +€31,302
new in 2025: €31,302
- Tax, wage and social debts +€8,762
new in 2025: €8,762
- Current portion of long-term debt +€8,023
new in 2025: €8,023
- Trade debts +€4,034
new in 2025: €4,034
- Gross operating margin +€51,133
up €51,133, from -€3,066 to €48,067
- Taxes +€8,762
new in 2025: €8,762
- Depreciation +€4,268
new in 2025: €4,268
- Financial charges +€931
up €931 (+547.5%), from €170 to €1,101
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 | €1,137 | €88,859 | +€87,722 | +7714.8% |
| Fixed assets | 21/28 | - | €39,866 | +€39,866 | |
| Tangible fixed assets | 22/27 | - | €39,866 | +€39,866 | |
| Plant, machinery and equipment | 23 | - | €39,866 | +€39,866 | |
| Current assets | 29/58 | €1,137 | €48,994 | +€47,857 | +4208.8% |
| Cash at bank and in hand | 54/58 | €1,137 | €48,489 | +€47,352 | +4164.4% |
| Deferred charges and accrued income | 490/1 | - | €505 | +€505 | |
| Total equity and liabilities | 10/49 | €1,137 | €88,859 | +€87,722 | +7714.8% |
| Equity | 10/15 | -€236 | €33,700 | +€33,936 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,236 | €30,700 | +€33,936 | |
| Amounts payable | 17/49 | €1,373 | €55,160 | +€53,787 | +3916.4% |
| Amounts payable after more than one year | 17 | - | €31,302 | +€31,302 | |
| Financial debts | 170/4 | - | €31,302 | +€31,302 | |
| Amounts payable within one year | 42/48 | €1,373 | €23,858 | +€22,485 | +1637.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,023 | +€8,023 | |
| Trade debts | 44 | - | €4,034 | +€4,034 | |
| Suppliers | 440/4 | - | €4,034 | +€4,034 | |
| Taxes, remuneration and social security | 45 | - | €8,762 | +€8,762 | |
| Taxes | 450/3 | - | €8,762 | +€8,762 | |
| Other amounts payable | 47/48 | €1,373 | €3,039 | +€1,666 | +121.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,268 | +€4,268 | |
| Gross operating margin | 9900 | -€3,066 | €48,067 | +€51,133 | |
| Operating profit (loss) | 9901 | -€3,066 | €43,799 | +€46,865 | |
| Financial charges | 65/66B | €170 | €1,101 | +€931 | +547.5% |
| Recurring financial charges | 65 | €170 | €1,101 | +€931 | +547.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,236 | €42,698 | +€45,934 | |
| Income taxes | 67/77 | - | €8,762 | +€8,762 | |
| Profit (loss) for the period | 9904 | -€3,236 | €33,936 | +€37,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,236 | €33,936 | +€37,172 |
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.