SDL-AUDIT: 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.
SDL-AUDIT
Largest movements
- Receivables within one year +€6,692
up €6,692 (+104%), from €6,412 to €13,104
- Cash +€5,483
up €5,483 (+11.7%), from €47,018 to €52,501
mainly Net result for the year (+€51,048) and Tax, wage and social debts (+€9,037)
- Tangible fixed assets -€4,828
down €4,828 (-48.0%), from €10,059 to €5,231
- Tax, wage and social debts +€9,037
up €9,037 (+71.1%), from €12,715 to €21,751
- Other debts -€1,627
down €1,627 (-3.5%), from €47,141 to €45,515
- Gross operating margin +€12,454
up €12,454 (+19.6%), from €63,591 to €76,046
- Taxes +€6,879
up €6,879 (+51.9%), from €13,250 to €20,128
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 | €63,990 | €71,335 | +€7,346 | +11.5% |
| Fixed assets | 21/28 | €10,559 | €5,731 | -€4,828 | -45.7% |
| Tangible fixed assets | 22/27 | €10,059 | €5,231 | -€4,828 | -48.0% |
| Furniture and vehicles | 24 | €10,059 | €5,231 | -€4,828 | -48.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €53,430 | €65,605 | +€12,174 | +22.8% |
| Amounts receivable within one year | 40/41 | €6,412 | €13,104 | +€6,692 | +104% |
| Trade receivables | 40 | €6,412 | €13,104 | +€6,692 | +104% |
| Cash at bank and in hand | 54/58 | €47,018 | €52,501 | +€5,483 | +11.7% |
| Total equity and liabilities | 10/49 | €63,990 | €71,335 | +€7,346 | +11.5% |
| Equity | 10/15 | €2,912 | €2,500 | -€412 | -14.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412 | €0 | -€412 | -100% |
| Amounts payable | 17/49 | €61,078 | €68,835 | +€7,758 | +12.7% |
| Amounts payable within one year | 42/48 | €61,078 | €68,835 | +€7,758 | +12.7% |
| Trade debts | 44 | €1,222 | €1,569 | +€347 | +28.4% |
| Suppliers | 440/4 | €1,222 | €1,569 | +€347 | +28.4% |
| Taxes, remuneration and social security | 45 | €12,715 | €21,751 | +€9,037 | +71.1% |
| Taxes | 450/3 | €12,715 | €21,751 | +€9,037 | +71.1% |
| Other amounts payable | 47/48 | €47,141 | €45,515 | -€1,627 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,828 | €4,828 | = | 0.0% |
| Other operating charges | 640/8 | €121 | €0 | -€121 | -100% |
| Gross operating margin | 9900 | €63,591 | €76,046 | +€12,454 | +19.6% |
| Operating profit (loss) | 9901 | €58,642 | €71,217 | +€12,575 | +21.4% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €58,598 | €71,177 | +€12,579 | +21.5% |
| Income taxes | 67/77 | €13,250 | €20,128 | +€6,879 | +51.9% |
| Profit (loss) for the period | 9904 | €45,348 | €51,048 | +€5,700 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,348 | €51,048 | +€5,700 | +12.6% |
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 13 October 2026 via checked.be.