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SDL-Services: 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.

What changed

SDL-Services

BE 0840.246.761
NACE 47.632, Retail sale of bicycles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,190
2024 · €19,225-€11,035
Equity
€175,825
2024 · €167,635+€8,190
Cash
€56,464
2024 · €37,151+€19,313
Balance sheet total
€388,032
2024 · €386,556+€1,476

Largest movements

2024 to 2025
Assets
  • Stocks and contracts -€23,901

    down €23,901 (-7.2%), from €330,460 to €306,558

  • Cash +€19,313

    up €19,313 (+52.0%), from €37,151 to €56,464

    mainly Stocks and contracts (+€23,901) and Net result for the year (+€8,190)

Equity and liabilities
  • Other debts -€11,434

    down €11,434 (-8.0%), from €143,561 to €132,127

  • Reserves +€8,190

    up €8,190 (+5.1%), from €161,435 to €169,625

  • Debts after one year -€6,250

    down €6,250 (-85.6%), from €7,306 to €1,056

  • Tax, wage and social debts +€5,833

    up €5,833 (+33.4%), from €17,446 to €23,279

Income statement
  • Gross operating margin -€16,776

    down €16,776 (-50.0%), from €33,549 to €16,773

  • Taxes -€5,320

    down €5,320 (-55.6%), from €9,572 to €4,252

  • Financial charges -€451

    down €451 (-13.7%), from €3,296 to €2,846

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €19,225
Gross operating margin -€16,776
Depreciation +€299
Other operating charges -€28
Financial income -€300
Financial charges +€451
Taxes +€5,320
Result 2025 €8,190

Cash bridge derived

cash 2024 to 2025

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.

From operations +€30,211
Investment -€4,787
Financing -€6,111
Cash 2024 €37,151
Net result for the year +€8,190
Depreciation +€1,743
Stocks and contracts +€23,901
Receivables within one year -€3,020
Trade debts +€3,430
Tax, wage and social debts +€5,833
Other debts -€11,434
Accrued charges and deferred income +€1,568
Investment in fixed assets (net) -€4,787
Debts after one year -€6,250
Current portion of long-term debt +€140
Cash 2025 €56,464
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €386,556 €388,032 +€1,476 +0.4%
Fixed assets 21/28 €2,400 €5,445 +€3,045 +126.9%
Tangible fixed assets 22/27 €1,500 €4,545 +€3,045 +203.0%
Plant, machinery and equipment 23 €764 €0 -€764 -100.0%
Furniture and vehicles 24 €736 €4,545 +€3,808 +517.3%
Financial fixed assets 28 €900 €900 = 0.0%
Current assets 29/58 €384,156 €382,587 -€1,569 -0.4%
Stocks and contracts in progress 3 €330,460 €306,558 -€23,901 -7.2%
Stocks 30/36 €330,460 €306,558 -€23,901 -7.2%
Amounts receivable within one year 40/41 €16,545 €19,565 +€3,020 +18.3%
Trade receivables 40 €4,627 €3,388 -€1,239 -26.8%
Other amounts receivable 41 €11,918 €16,177 +€4,259 +35.7%
Cash at bank and in hand 54/58 €37,151 €56,464 +€19,313 +52.0%
Total equity and liabilities 10/49 €386,556 €388,032 +€1,476 +0.4%
Equity 10/15 €167,635 €175,825 +€8,190 +4.9%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €161,435 €169,625 +€8,190 +5.1%
Distributable reserves 133 €161,435 €169,625 +€8,190 +5.1%
Amounts payable 17/49 €218,921 €212,206 -€6,714 -3.1%
Amounts payable after more than one year 17 €7,306 €1,056 -€6,250 -85.6%
Financial debts 170/4 €7,306 €1,056 -€6,250 -85.6%
Amounts payable within one year 42/48 €209,823 €207,791 -€2,032 -1.0%
Current portion of amounts payable after more than one year 42 €6,111 €6,250 +€140 +2.3%
Financial debts 43 €32,000 €32,000 = 0.0%
Other loans 439 €32,000 €32,000 = 0.0%
Trade debts 44 €10,705 €14,135 +€3,430 +32.0%
Suppliers 440/4 €10,705 €14,135 +€3,430 +32.0%
Taxes, remuneration and social security 45 €17,446 €23,279 +€5,833 +33.4%
Taxes 450/3 €17,446 €23,279 +€5,833 +33.4%
Other amounts payable 47/48 €143,561 €132,127 -€11,434 -8.0%
Accrued charges and deferred income 492/3 €1,792 €3,360 +€1,568 +87.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,041 €1,743 -€299 -14.6%
Other operating charges 640/8 - €28 +€28
Gross operating margin 9900 €33,549 €16,773 -€16,776 -50.0%
Operating profit (loss) 9901 €31,508 €15,002 -€16,506 -52.4%
Financial income 75/76B €586 €286 -€300 -51.2%
Recurring financial income 75 €586 €286 -€300 -51.2%
Financial charges 65/66B €3,296 €2,846 -€451 -13.7%
Recurring financial charges 65 €3,296 €2,846 -€451 -13.7%
Profit (loss) for the period before taxes 9903 €28,797 €12,442 -€16,355 -56.8%
Income taxes 67/77 €9,572 €4,252 -€5,320 -55.6%
Profit (loss) for the period 9904 €19,225 €8,190 -€11,035 -57.4%
Profit (loss) for the period to be appropriated 9905 €19,225 €8,190 -€11,035 -57.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.