SDLA 3: 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 3
Largest movements
- Receivables within one year +€14,905
up €14,905 (+118.8%), from €12,546 to €27,451
of which Trade receivables: +€9,286
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Trade debts +€8,803
up €8,803 (+31.9%), from €27,637 to €36,440
- Profit (loss) carried forward +€1,388
up €1,388 (+4.4%), from -€31,397 to -€30,009
- Tax, wage and social debts -€933
down €933 (-6.0%), from €15,502 to €14,569
of which Remuneration and social security: -€606
- Short-term financial debts +€434
up €434 (+26.1%), from €1,665 to €2,099
- Staff costs -€8,051
down €8,051 (-17.6%), from €45,628 to €37,577
- Gross operating margin -€4,660
down €4,660 (-8.6%), from €53,935 to €49,275
- Other operating charges +€1,249
up €1,249 (+54.7%), from €2,284 to €3,532
- Financial charges -€1,194
down €1,194 (-58.1%), from €2,054 to €860
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 | €33,407 | €43,099 | +€9,692 | +29.0% |
| Fixed assets | 21/28 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Current assets | 29/58 | €13,407 | €28,099 | +€14,692 | +109.6% |
| Stocks and contracts in progress | 3 | €106 | €106 | = | 0.0% |
| Stocks | 30/36 | €106 | €106 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,546 | €27,451 | +€14,905 | +118.8% |
| Trade receivables | 40 | €8,802 | €18,087 | +€9,286 | +105.5% |
| Other amounts receivable | 41 | €3,744 | €9,364 | +€5,619 | +150.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €754 | €542 | -€213 | -28.2% |
| Total equity and liabilities | 10/49 | €33,407 | €43,099 | +€9,692 | +29.0% |
| Equity | 10/15 | -€11,397 | -€10,009 | +€1,388 | +12.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,397 | -€30,009 | +€1,388 | +4.4% |
| Amounts payable | 17/49 | €44,804 | €53,108 | +€8,304 | +18.5% |
| Amounts payable within one year | 42/48 | €44,804 | €53,108 | +€8,304 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,665 | €2,099 | +€434 | +26.1% |
| Credit institutions | 430/8 | €1,665 | €2,099 | +€434 | +26.1% |
| Trade debts | 44 | €27,637 | €36,440 | +€8,803 | +31.9% |
| Suppliers | 440/4 | €27,637 | €36,440 | +€8,803 | +31.9% |
| Taxes, remuneration and social security | 45 | €15,502 | €14,569 | -€933 | -6.0% |
| Taxes | 450/3 | €12,300 | €11,973 | -€327 | -2.7% |
| Remuneration and social security | 454/9 | €3,202 | €2,596 | -€606 | -18.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,833 | €0 | -€6,833 | -100.0% |
| Remuneration, social security and pensions | 62 | €45,628 | €37,577 | -€8,051 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,284 | €3,532 | +€1,249 | +54.7% |
| Non-recurring operating charges | 66A | €508 | €1,003 | +€495 | +97.5% |
| Gross operating margin | 9900 | €53,935 | €49,275 | -€4,660 | -8.6% |
| Operating profit (loss) | 9901 | €515 | €2,163 | +€1,648 | +319.7% |
| Financial income | 75/76B | €4 | €85 | +€81 | +2237.0% |
| Recurring financial income | 75 | €4 | €85 | +€81 | +2237.0% |
| Financial charges | 65/66B | €2,054 | €860 | -€1,194 | -58.1% |
| Recurring financial charges | 65 | €2,054 | €860 | -€1,194 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,535 | €1,388 | +€2,923 | |
| Profit (loss) for the period | 9904 | -€1,535 | €1,388 | +€2,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,535 | €1,388 | +€2,923 |
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 5 October 2026 via checked.be.