SDIL: what changed
Two fiscal 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.
SDIL
Largest movements
- Cash +€479,170
up €479,170 (+600.4%), from €79,809 to €558,979
mainly Net result for the year (+€563,061) and Depreciation (+€264,396)
- Receivables within one year -€204,589
down €204,589 (-4.4%), from €4.7m to €4.4m
of which Other amounts receivable: -€112,747
- Tangible fixed assets +€88,696
up €88,696 (+8.4%), from €1.1m to €1.1m
of which Other tangible fixed assets: +€78,753
- Deferred charges and accrued income -€74,179
down €74,179 (-39.2%), from €189,085 to €114,906
- Profit (loss) carried forward +€563,061
up €563,061 (+18.1%), from €3.1m to €3.7m
- Trade debts -€386,233
down €386,233 (-37.3%), from €1.0m to €649,151
- Accrued charges and deferred income +€144,393
up €144,393 (+118.9%), from €121,408 to €265,800
- Services and other goods -€1.0m
down €1.0m (-15.9%), from €6.5m to €5.4m
- Turnover -€830,612
down €830,612 (-5.5%), from €15.0m to €14.2m
- Other operating income -€373,148
down €373,148 (-47.0%), from €793,844 to €420,696
- Other operating charges -€303,869
down €303,869 (-74.8%), from €406,188 to €102,319
- Taxes -€240,171
down €240,171 (-85.4%), from €281,336 to €41,165
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 | €5,978,562 | €6,267,659 | +€289,097 | +4.8% |
| Fixed assets | 21/28 | €1,057,002 | €1,145,697 | +€88,696 | +8.4% |
| Tangible fixed assets | 22/27 | €1,054,502 | €1,143,197 | +€88,696 | +8.4% |
| Plant, machinery and equipment | 23 | €33,267 | €22,528 | -€10,740 | -32.3% |
| Furniture and vehicles | 24 | €17,444 | €38,126 | +€20,682 | +118.6% |
| Other tangible fixed assets | 26 | €1,003,790 | €1,082,543 | +€78,753 | +7.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €4,921,561 | €5,121,962 | +€200,401 | +4.1% |
| Amounts receivable within one year | 40/41 | €4,652,666 | €4,448,077 | -€204,589 | -4.4% |
| Trade receivables | 40 | €1,181,465 | €1,089,623 | -€91,842 | -7.8% |
| Other amounts receivable | 41 | €3,471,201 | €3,358,454 | -€112,747 | -3.2% |
| Cash at bank and in hand | 54/58 | €79,809 | €558,979 | +€479,170 | +600.4% |
| Deferred charges and accrued income | 490/1 | €189,085 | €114,906 | -€74,179 | -39.2% |
| Total equity and liabilities | 10/49 | €5,978,562 | €6,267,659 | +€289,097 | +4.8% |
| Equity | 10/15 | €3,181,355 | €3,744,416 | +€563,061 | +17.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,075 | €8,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,075 | €8,075 | = | 0.0% |
| Legal reserve | 130 | €8,075 | €8,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,111,280 | €3,674,341 | +€563,061 | +18.1% |
| Amounts payable | 17/49 | €2,797,207 | €2,523,243 | -€273,964 | -9.8% |
| Amounts payable within one year | 42/48 | €2,675,800 | €2,257,443 | -€418,357 | -15.6% |
| Trade debts | 44 | €1,035,384 | €649,151 | -€386,233 | -37.3% |
| Suppliers | 440/4 | €1,035,384 | €649,151 | -€386,233 | -37.3% |
| Taxes, remuneration and social security | 45 | €1,640,416 | €1,608,292 | -€32,123 | -2.0% |
| Taxes | 450/3 | €138,017 | €32,083 | -€105,934 | -76.8% |
| Remuneration and social security | 454/9 | €1,502,399 | €1,576,209 | +€73,811 | +4.9% |
| Accrued charges and deferred income | 492/3 | €121,408 | €265,800 | +€144,393 | +118.9% |
| Operating income | 70/76A | €15,805,671 | €14,601,911 | -€1.2m | -7.6% |
| Turnover | 70 | €15,011,827 | €14,181,215 | -€830,612 | -5.5% |
| Other operating income | 74 | €793,844 | €420,696 | -€373,148 | -47.0% |
| Operating charges | 60/66A | €15,327,457 | €14,148,033 | -€1.2m | -7.7% |
| Services and other goods | 61 | €6,472,683 | €5,442,043 | -€1.0m | -15.9% |
| Remuneration, social security and pensions | 62 | €8,325,317 | €8,339,274 | +€13,958 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,270 | €264,396 | +€141,127 | +114.5% |
| Other operating charges | 640/8 | €406,188 | €102,319 | -€303,869 | -74.8% |
| Operating profit (loss) | 9901 | €478,214 | €453,878 | -€24,336 | -5.1% |
| Financial income | 75/76B | €173,867 | €152,916 | -€20,951 | -12.0% |
| Recurring financial income | 75 | €173,867 | €152,916 | -€20,951 | -12.0% |
| Income from current assets | 751 | €173,867 | €152,916 | -€20,951 | -12.0% |
| Financial charges | 65/66B | €2,364 | €2,568 | +€204 | +8.6% |
| Recurring financial charges | 65 | €2,364 | €2,568 | +€204 | +8.6% |
| Debt charges | 650 | €1,197 | €1,720 | +€523 | +43.6% |
| Other financial charges | 652/9 | €1,167 | €848 | -€319 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €649,716 | €604,226 | -€45,490 | -7.0% |
| Income taxes | 67/77 | €281,336 | €41,165 | -€240,171 | -85.4% |
| Taxes | 670/3 | €281,336 | €204,668 | -€76,667 | -27.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €163,503 | +€163,503 | |
| Profit (loss) for the period | 9904 | €368,381 | €563,061 | +€194,681 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €368,381 | €563,061 | +€194,681 | +52.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.