SD Respironco: 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 Respironco
Largest movements
- Cash +€110,757
up €110,757 (+189%), from €58,641 to €169,398
mainly Net result for the year (+€104,276) and Tax, wage and social debts (+€11,145)
- Deferred charges and accrued income +€2,644
up €2,644 (+272%), from €973 to €3,617
- Tangible fixed assets +€1,935
up €1,935 (+189%), from €1,026 to €2,961
- Profit (loss) carried forward +€104,276
up €104,276 (+200%), from €52,073 to €156,348
- Tax, wage and social debts +€11,145
up €11,145 (+239%), from €4,659 to €15,803
of which Taxes: +€11,145
- Gross operating margin +€85,158
up €85,158 (+160%), from €53,091 to €138,250
- Taxes +€20,240
up €20,240 (+172%), from €11,784 to €32,023
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 | €60,640 | €175,975 | +€115,335 | +190% |
| Fixed assets | 21/28 | €1,026 | €2,961 | +€1,935 | +189% |
| Tangible fixed assets | 22/27 | €1,026 | €2,961 | +€1,935 | +189% |
| Furniture and vehicles | 24 | €1,026 | €2,961 | +€1,935 | +189% |
| Current assets | 29/58 | €59,614 | €173,015 | +€113,400 | +190% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €58,641 | €169,398 | +€110,757 | +189% |
| Deferred charges and accrued income | 490/1 | €973 | €3,617 | +€2,644 | +272% |
| Total equity and liabilities | 10/49 | €60,640 | €175,975 | +€115,335 | +190% |
| Equity | 10/15 | €54,473 | €158,748 | +€104,276 | +191% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,073 | €156,348 | +€104,276 | +200% |
| Amounts payable | 17/49 | €6,168 | €17,227 | +€11,059 | +179% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,168 | €17,227 | +€11,059 | +179% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €174 | €497 | +€323 | +186% |
| Suppliers | 440/4 | €174 | €497 | +€323 | +186% |
| Taxes, remuneration and social security | 45 | €4,659 | €15,803 | +€11,145 | +239% |
| Taxes | 450/3 | €4,659 | €15,803 | +€11,145 | +239% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,335 | €926 | -€409 | -30.6% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €842 | +€579 | +219% |
| Other operating charges | 640/8 | €608 | €481 | -€126 | -20.8% |
| Gross operating margin | 9900 | €53,091 | €138,250 | +€85,158 | +160% |
| Operating profit (loss) | 9901 | €52,220 | €136,926 | +€84,706 | +162% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €785 | €627 | -€158 | -20.2% |
| Recurring financial charges | 65 | €785 | €627 | -€158 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €51,435 | €136,299 | +€84,865 | +165% |
| Income taxes | 67/77 | €11,784 | €32,023 | +€20,240 | +172% |
| Profit (loss) for the period | 9904 | €39,651 | €104,276 | +€64,625 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €39,651 | €104,276 | +€64,625 | +163% |
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 14 October 2026 via checked.be.