SILVERLINE: 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.
SILVERLINE
Largest movements
- Cash -€12,563
down €12,563 (-17.6%), from €71,358 to €58,795
mainly Tax, wage and social debts (-€6,550) and Net result for the year (-€5,682)
- Tax, wage and social debts -€6,550
down €6,550 (-100%), from €6,550 to €0
- Profit (loss) carried forward -€5,682
down €5,682 (-3.3%), from €174,776 to €169,094
- Gross operating margin -€24,912
down €24,912, from €20,340 to -€4,572
- Taxes -€6,529
down €6,529 (-99.1%), from €6,591 to €61
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 | €280,870 | €268,655 | -€12,215 | -4.3% |
| Fixed assets | 21/28 | €27,412 | €26,824 | -€588 | -2.1% |
| Tangible fixed assets | 22/27 | €27,412 | €26,824 | -€588 | -2.1% |
| Land and buildings | 22 | €22,695 | €22,107 | -€588 | -2.6% |
| Other tangible fixed assets | 26 | €4,717 | €4,717 | = | 0.0% |
| Current assets | 29/58 | €253,458 | €241,831 | -€11,627 | -4.6% |
| Amounts receivable within one year | 40/41 | €182,100 | €183,036 | +€936 | +0.5% |
| Trade receivables | 40 | €72,600 | €72,600 | = | 0.0% |
| Other amounts receivable | 41 | €109,500 | €110,436 | +€936 | +0.9% |
| Cash at bank and in hand | 54/58 | €71,358 | €58,795 | -€12,563 | -17.6% |
| Total equity and liabilities | 10/49 | €280,870 | €268,655 | -€12,215 | -4.3% |
| Equity | 10/15 | €261,065 | €255,382 | -€5,682 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,688 | €67,688 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,528 | €9,528 | = | 0.0% |
| Distributable reserves | 133 | €58,160 | €58,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,776 | €169,094 | -€5,682 | -3.3% |
| Amounts payable | 17/49 | €19,806 | €13,273 | -€6,533 | -33.0% |
| Amounts payable within one year | 42/48 | €19,806 | €13,273 | -€6,533 | -33.0% |
| Trade debts | 44 | €11,906 | €11,923 | +€17 | +0.1% |
| Suppliers | 440/4 | €11,906 | €11,923 | +€17 | +0.1% |
| Taxes, remuneration and social security | 45 | €6,550 | €0 | -€6,550 | -100% |
| Taxes | 450/3 | €6,550 | €0 | -€6,550 | -100% |
| Other amounts payable | 47/48 | €1,350 | €1,350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €588 | = | 0.0% |
| Other operating charges | 640/8 | €703 | €520 | -€183 | -26.1% |
| Gross operating margin | 9900 | €20,340 | -€4,572 | -€24,912 | |
| Operating profit (loss) | 9901 | €19,049 | -€5,680 | -€24,729 | |
| Financial income | 75/76B | €529 | €513 | -€16 | -3.1% |
| Recurring financial income | 75 | €529 | €513 | -€16 | -3.1% |
| Financial charges | 65/66B | €438 | €454 | +€15 | +3.5% |
| Recurring financial charges | 65 | €438 | €454 | +€15 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €19,140 | -€5,621 | -€24,760 | |
| Income taxes | 67/77 | €6,591 | €61 | -€6,529 | -99.1% |
| Profit (loss) for the period | 9904 | €12,549 | -€5,682 | -€18,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,549 | -€5,682 | -€18,231 |
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 1 November 2026 via checked.be.