Serge Das Billiards: 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.
Serge Das Billiards
Largest movements
- Cash +€37,407
up €37,407 (+84.5%), from €44,251 to €81,658
mainly Net result for the year (+€49,720) and Receivables within one year (+€28,154)
- Receivables within one year -€28,154
down €28,154 (-48.6%), from €57,957 to €29,803
of which Other amounts receivable: -€22,083
- Stocks and contracts +€15,500
up €15,500 (+29.8%), from €52,000 to €67,500
- Deferred charges and accrued income -€7,940
down €7,940 (-44.9%), from €17,692 to €9,752
- Tangible fixed assets -€6,436
down €6,436 (-28.4%), from €22,682 to €16,246
of which Furniture and vehicles: -€7,314
- Reserves +€49,720
up €49,720 (+45.5%), from €109,306 to €159,026
- Trade debts -€27,965
down €27,965 (-73.2%), from €38,188 to €10,222
- Tax, wage and social debts -€20,001
down €20,001 (-45.4%), from €44,088 to €24,087
of which Taxes: -€20,069
- Short-term financial debts +€7,000
up €7,000, from €0 to €7,000
- Gross operating margin +€2,393
up €2,393 (+3.1%), from €77,070 to €79,463
- Financial income -€1,837
down €1,837 (-54.2%), from €3,388 to €1,551
- Other operating charges -€1,567
down €1,567 (-44.2%), from €3,547 to €1,980
- Taxes -€1,031
down €1,031 (-4.9%), from €21,073 to €20,042
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 | €194,582 | €204,959 | +€10,377 | +5.3% |
| Fixed assets | 21/28 | €22,682 | €16,246 | -€6,436 | -28.4% |
| Tangible fixed assets | 22/27 | €22,682 | €16,246 | -€6,436 | -28.4% |
| Land and buildings | 22 | €4,158 | €7,018 | +€2,860 | +68.8% |
| Plant, machinery and equipment | 23 | €7,917 | €5,935 | -€1,982 | -25.0% |
| Furniture and vehicles | 24 | €10,608 | €3,294 | -€7,314 | -69.0% |
| Current assets | 29/58 | €171,900 | €188,713 | +€16,813 | +9.8% |
| Stocks and contracts in progress | 3 | €52,000 | €67,500 | +€15,500 | +29.8% |
| Stocks | 30/36 | €52,000 | €67,500 | +€15,500 | +29.8% |
| Amounts receivable within one year | 40/41 | €57,957 | €29,803 | -€28,154 | -48.6% |
| Trade receivables | 40 | €16,773 | €10,702 | -€6,071 | -36.2% |
| Other amounts receivable | 41 | €41,184 | €19,101 | -€22,083 | -53.6% |
| Cash at bank and in hand | 54/58 | €44,251 | €81,658 | +€37,407 | +84.5% |
| Deferred charges and accrued income | 490/1 | €17,692 | €9,752 | -€7,940 | -44.9% |
| Total equity and liabilities | 10/49 | €194,582 | €204,959 | +€10,377 | +5.3% |
| Equity | 10/15 | €112,306 | €162,026 | +€49,720 | +44.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €109,306 | €159,026 | +€49,720 | +45.5% |
| Distributable reserves | 133 | €109,306 | €159,026 | +€49,720 | +45.5% |
| Amounts payable | 17/49 | €82,276 | €42,933 | -€39,343 | -47.8% |
| Amounts payable within one year | 42/48 | €82,276 | €41,310 | -€40,967 | -49.8% |
| Financial debts | 43 | €0 | €7,000 | +€7,000 | |
| Credit institutions | 430/8 | €0 | €7,000 | +€7,000 | |
| Trade debts | 44 | €38,188 | €10,222 | -€27,965 | -73.2% |
| Suppliers | 440/4 | €38,188 | €10,222 | -€27,965 | -73.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €44,088 | €24,087 | -€20,001 | -45.4% |
| Taxes | 450/3 | €42,754 | €22,685 | -€20,069 | -46.9% |
| Remuneration and social security | 454/9 | €1,335 | €1,403 | +€68 | +5.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,623 | +€1,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,027 | €4,336 | -€691 | -13.7% |
| Other operating charges | 640/8 | €3,547 | €1,980 | -€1,567 | -44.2% |
| Non-recurring operating charges | 66A | - | €1,274 | +€1,274 | |
| Gross operating margin | 9900 | €77,070 | €79,463 | +€2,393 | +3.1% |
| Operating profit (loss) | 9901 | €68,496 | €71,873 | +€3,377 | +4.9% |
| Financial income | 75/76B | €3,388 | €1,551 | -€1,837 | -54.2% |
| Recurring financial income | 75 | €3,388 | €1,551 | -€1,837 | -54.2% |
| Financial charges | 65/66B | €4,237 | €3,662 | -€575 | -13.6% |
| Recurring financial charges | 65 | €4,237 | €3,662 | -€575 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €67,647 | €69,762 | +€2,115 | +3.1% |
| Income taxes | 67/77 | €21,073 | €20,042 | -€1,031 | -4.9% |
| Profit (loss) for the period | 9904 | €46,575 | €49,720 | +€3,146 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,575 | €49,720 | +€3,146 | +6.8% |
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 25 October 2026 via checked.be.