SDS COMPTABILITE: 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.
SDS COMPTABILITE
Largest movements
- Receivables within one year +€13,162
up €13,162 (+95.4%), from €13,790 to €26,952
of which Other amounts receivable: +€11,367
- Tangible fixed assets -€7,611
no longer reported in 2024 (was €7,611)
of which Other tangible fixed assets: -€6,580
- Stocks and contracts -€5,892
no longer reported in 2024 (was €5,892)
- Deferred charges and accrued income -€3,209
no longer reported in 2024 (was €3,209)
- Profit (loss) carried forward -€3,137
down €3,137 (-9.3%), from -€33,869 to -€37,006
- Trade debts -€1,604
down €1,604 (-55.5%), from €2,888 to €1,284
- Tax, wage and social debts +€1,511
up €1,511 (+30.8%), from €4,912 to €6,423
- Gross operating margin -€16,256
down €16,256 (-84.8%), from €19,175 to €2,919
- Staff costs -€12,514
no longer reported in 2024 (was €12,514)
- Depreciation -€3,015
no longer reported in 2024 (was €3,015)
- Other operating charges +€1,588
up €1,588 (+1245.7%), from €128 to €1,716
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,138 | €43,871 | -€3,267 | -6.9% |
| Fixed assets | 21/28 | €7,901 | €290 | -€7,611 | -96.3% |
| Tangible fixed assets | 22/27 | €7,611 | - | -€7,611 | |
| Furniture and vehicles | 24 | €1,031 | - | -€1,031 | |
| Other tangible fixed assets | 26 | €6,580 | - | -€6,580 | |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €39,237 | €43,581 | +€4,344 | +11.1% |
| Stocks and contracts in progress | 3 | €5,892 | - | -€5,892 | |
| Stocks | 30/36 | €5,892 | - | -€5,892 | |
| Amounts receivable within one year | 40/41 | €13,790 | €26,952 | +€13,162 | +95.4% |
| Trade receivables | 40 | €6,832 | €8,626 | +€1,795 | +26.3% |
| Other amounts receivable | 41 | €6,959 | €18,326 | +€11,367 | +163.4% |
| Cash at bank and in hand | 54/58 | €16,347 | €16,629 | +€282 | +1.7% |
| Deferred charges and accrued income | 490/1 | €3,209 | - | -€3,209 | |
| Total equity and liabilities | 10/49 | €47,138 | €43,871 | -€3,267 | -6.9% |
| Equity | 10/15 | -€855 | -€3,992 | -€3,137 | -366.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,421 | €14,421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,561 | €12,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,869 | -€37,006 | -€3,137 | -9.3% |
| Amounts payable | 17/49 | €47,993 | €47,864 | -€130 | -0.3% |
| Amounts payable within one year | 42/48 | €47,993 | €47,864 | -€130 | -0.3% |
| Trade debts | 44 | €2,888 | €1,284 | -€1,604 | -55.5% |
| Suppliers | 440/4 | €2,888 | €1,284 | -€1,604 | -55.5% |
| Taxes, remuneration and social security | 45 | €4,912 | €6,423 | +€1,511 | +30.8% |
| Taxes | 450/3 | €4,912 | €6,423 | +€1,511 | +30.8% |
| Other amounts payable | 47/48 | €40,193 | €40,156 | -€37 | -0.1% |
| Remuneration, social security and pensions | 62 | €12,514 | - | -€12,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | - | -€3,015 | |
| Other operating charges | 640/8 | €128 | €1,716 | +€1,588 | +1245.7% |
| Gross operating margin | 9900 | €19,175 | €2,919 | -€16,256 | -84.8% |
| Operating profit (loss) | 9901 | €3,519 | €1,203 | -€2,316 | -65.8% |
| Financial charges | 65/66B | €127 | €150 | +€23 | +18.4% |
| Recurring financial charges | 65 | €127 | €150 | +€23 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €3,392 | €1,053 | -€2,339 | -69.0% |
| Profit (loss) for the period | 9904 | €3,392 | €1,053 | -€2,339 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,392 | €1,053 | -€2,339 | -69.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.