SILVERLINE DEVELOPMENT: 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.
SILVERLINE DEVELOPMENT
Largest movements
- Deferred charges and accrued income +€596,603
up €596,603 (+41.3%), from €1.4m to €2.0m
- Receivables within one year -€136,528
down €136,528 (-47.1%), from €289,636 to €153,108
of which Other amounts receivable: -€81,062
- Other debts +€2.0m
up €2.0m (+277.1%), from €711,838 to €2.7m
- Debts after one year -€975,000
down €975,000 (-100.0%), from €975,000 to €0
- Profit (loss) carried forward -€707,151
down €707,151, from €134,278 to -€572,874
- Trade debts +€166,370
up €166,370 (+213.8%), from €77,801 to €244,171
- Gross operating margin -€634,094
down €634,094 (-1125.4%), from -€56,344 to -€690,438
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 | €1,905,217 | €2,361,762 | +€456,545 | +24.0% |
| Fixed assets | 21/28 | €165,900 | €153,615 | -€12,285 | -7.4% |
| Tangible fixed assets | 22/27 | €165,775 | €153,490 | -€12,285 | -7.4% |
| Land and buildings | 22 | €148,146 | €139,395 | -€8,751 | -5.9% |
| Plant, machinery and equipment | 23 | €2,195 | €1,916 | -€279 | -12.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €15,434 | €12,179 | -€3,255 | -21.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,739,317 | €2,208,147 | +€468,830 | +27.0% |
| Amounts receivable within one year | 40/41 | €289,636 | €153,108 | -€136,528 | -47.1% |
| Trade receivables | 40 | €122,330 | €66,865 | -€55,465 | -45.3% |
| Other amounts receivable | 41 | €167,305 | €86,243 | -€81,062 | -48.5% |
| Cash at bank and in hand | 54/58 | €5,486 | €14,241 | +€8,755 | +159.6% |
| Deferred charges and accrued income | 490/1 | €1,444,196 | €2,040,798 | +€596,603 | +41.3% |
| Total equity and liabilities | 10/49 | €1,905,217 | €2,361,762 | +€456,545 | +24.0% |
| Equity | 10/15 | €140,578 | -€566,574 | -€707,151 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,278 | -€572,874 | -€707,151 | |
| Amounts payable | 17/49 | €1,764,640 | €2,928,336 | +€1.2m | +65.9% |
| Amounts payable after more than one year | 17 | €975,000 | €0 | -€975,000 | -100.0% |
| Financial debts | 170/4 | €975,000 | €0 | -€975,000 | -100.0% |
| Amounts payable within one year | 42/48 | €789,640 | €2,928,336 | +€2.1m | +270.8% |
| Trade debts | 44 | €77,801 | €244,171 | +€166,370 | +213.8% |
| Suppliers | 440/4 | €77,801 | €244,171 | +€166,370 | +213.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €711,838 | €2,684,165 | +€2.0m | +277.1% |
| Remuneration, social security and pensions | 62 | €0 | €207 | +€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,327 | €12,285 | -€4,041 | -24.8% |
| Other operating charges | 640/8 | €118 | €4,910 | +€4,792 | +4060.8% |
| Gross operating margin | 9900 | -€56,344 | -€690,438 | -€634,094 | -1125.4% |
| Operating profit (loss) | 9901 | -€72,789 | -€707,840 | -€635,051 | -872.5% |
| Financial income | 75/76B | €21 | €1,826 | +€1,804 | +8535.6% |
| Recurring financial income | 75 | €21 | €1,826 | +€1,804 | +8535.6% |
| Financial charges | 65/66B | €639 | €1,137 | +€497 | +77.8% |
| Recurring financial charges | 65 | €639 | €1,137 | +€497 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€73,407 | -€707,151 | -€633,744 | -863.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€73,407 | -€707,151 | -€633,744 | -863.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,407 | -€707,151 | -€633,744 | -863.3% |
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 30 September 2026 via checked.be.