SDLA: 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.
SDLA
Largest movements
- Receivables within one year +€9,264
up €9,264 (+101.2%), from €9,150 to €18,414
of which Other amounts receivable: +€10,053
- Stocks and contracts +€2,282
up €2,282 (+95.8%), from €2,381 to €4,663
- Cash -€2,281
down €2,281 (-100.0%), from €2,281 to €0
mainly Receivables within one year (-€9,264) and Net result for the year (-€2,348)
- Deferred charges and accrued income +€674
up €674 (+41.2%), from €1,634 to €2,308
- Tangible fixed assets -€603
down €603 (-100.0%), from €603 to €0
of which Other tangible fixed assets: -€603
- Other debts +€5,259
new in 2024: €5,259
- Short-term financial debts +€3,207
up €3,207, from €0 to €3,207
- Profit (loss) carried forward -€2,348
down €2,348 (-4.7%), from -€49,945 to -€52,293
- Trade debts +€1,982
up €1,982 (+10.0%), from €19,818 to €21,800
- Tax, wage and social debts +€1,236
up €1,236 (+4.6%), from €26,732 to €27,968
of which Taxes: +€5,843
- Gross operating margin +€35,823
up €35,823 (+60.9%), from €58,784 to €94,607
- Depreciation -€6,561
down €6,561 (-91.6%), from €7,164 to €603
- Taxes +€4,060
up €4,060 (+899.1%), from €452 to €4,512
- Other operating charges +€2,576
up €2,576 (+143.3%), from €1,797 to €4,373
- Staff costs +€1,145
up €1,145 (+1.5%), from €75,576 to €76,721
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,049 | €25,385 | +€9,336 | +58.2% |
| Fixed assets | 21/28 | €603 | €0 | -€603 | -100.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €603 | €0 | -€603 | -100.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €603 | €0 | -€603 | -100.0% |
| Current assets | 29/58 | €15,446 | €25,385 | +€9,939 | +64.3% |
| Stocks and contracts in progress | 3 | €2,381 | €4,663 | +€2,282 | +95.8% |
| Stocks | 30/36 | €2,381 | €4,663 | +€2,282 | +95.8% |
| Amounts receivable within one year | 40/41 | €9,150 | €18,414 | +€9,264 | +101.2% |
| Trade receivables | 40 | €2,505 | €1,716 | -€789 | -31.5% |
| Other amounts receivable | 41 | €6,645 | €16,698 | +€10,053 | +151.3% |
| Cash at bank and in hand | 54/58 | €2,281 | €0 | -€2,281 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,634 | €2,308 | +€674 | +41.2% |
| Total equity and liabilities | 10/49 | €16,049 | €25,385 | +€9,336 | +58.2% |
| Equity | 10/15 | -€30,501 | -€32,849 | -€2,348 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €844 | €844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €844 | €844 | = | 0.0% |
| Reserves not available under the articles | 1311 | €844 | €844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,945 | -€52,293 | -€2,348 | -4.7% |
| Amounts payable | 17/49 | €46,550 | €58,234 | +€11,684 | +25.1% |
| Amounts payable within one year | 42/48 | €46,550 | €58,234 | +€11,684 | +25.1% |
| Financial debts | 43 | €0 | €3,207 | +€3,207 | |
| Credit institutions | 430/8 | €0 | €3,207 | +€3,207 | |
| Trade debts | 44 | €19,818 | €21,800 | +€1,982 | +10.0% |
| Suppliers | 440/4 | €19,818 | €21,800 | +€1,982 | +10.0% |
| Taxes, remuneration and social security | 45 | €26,732 | €27,968 | +€1,236 | +4.6% |
| Taxes | 450/3 | €8,770 | €14,612 | +€5,843 | +66.6% |
| Remuneration and social security | 454/9 | €17,962 | €13,356 | -€4,606 | -25.6% |
| Other amounts payable | 47/48 | - | €5,259 | +€5,259 | |
| Remuneration, social security and pensions | 62 | €75,576 | €76,721 | +€1,145 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,164 | €603 | -€6,561 | -91.6% |
| Other operating charges | 640/8 | €1,797 | €4,373 | +€2,576 | +143.3% |
| Non-recurring operating charges | 66A | - | €10,265 | +€10,265 | |
| Gross operating margin | 9900 | €58,784 | €94,607 | +€35,823 | +60.9% |
| Operating profit (loss) | 9901 | -€25,753 | €2,645 | +€28,398 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €16 | €482 | +€466 | +2898.6% |
| Recurring financial charges | 65 | €16 | €482 | +€466 | +2898.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,769 | €2,164 | +€27,933 | |
| Income taxes | 67/77 | €452 | €4,512 | +€4,060 | +899.1% |
| Profit (loss) for the period | 9904 | -€26,221 | -€2,348 | +€23,872 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,221 | -€2,348 | +€23,872 | +91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.