SINGULARIS: 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.
SINGULARIS
Largest movements
- Cash -€221,072
down €221,072 (-87.0%), from €254,198 to €33,126
mainly Current investments (-€220,000) and Receivables within one year (-€6,660)
- Current investments +€220,000
new in 2025: €220,000
- Receivables within one year +€6,660
up €6,660 (+56.3%), from €11,836 to €18,496
of which Other amounts receivable: +€11,686
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,860
down €6,860 (-63.0%), from €10,887 to €4,027
- Financial income -€1,984
down €1,984 (-43.2%), from €4,591 to €2,607
- Depreciation -€797
down €797 (-19.4%), from €4,116 to €3,319
- Other operating charges -€209
down €209 (-10.0%), from €2,077 to €1,869
- Taxes -€182
new in 2025: -€182
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 | €505,639 | €507,193 | +€1,553 | +0.3% |
| Fixed assets | 21/28 | €42,733 | €39,414 | -€3,319 | -7.8% |
| Tangible fixed assets | 22/27 | €42,733 | €39,414 | -€3,319 | -7.8% |
| Land and buildings | 22 | €40,344 | €38,140 | -€2,204 | -5.5% |
| Furniture and vehicles | 24 | €2,389 | €1,274 | -€1,115 | -46.7% |
| Current assets | 29/58 | €462,906 | €467,779 | +€4,872 | +1.1% |
| Stocks and contracts in progress | 3 | €195,857 | €195,857 | = | 0.0% |
| Stocks | 30/36 | €195,857 | €195,857 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,836 | €18,496 | +€6,660 | +56.3% |
| Trade receivables | 40 | €7,000 | €1,974 | -€5,026 | -71.8% |
| Other amounts receivable | 41 | €4,836 | €16,522 | +€11,686 | +241.6% |
| Current investments | 50/53 | - | €220,000 | +€220,000 | |
| Cash at bank and in hand | 54/58 | €254,198 | €33,126 | -€221,072 | -87.0% |
| Deferred charges and accrued income | 490/1 | €1,015 | €299 | -€716 | -70.5% |
| Total equity and liabilities | 10/49 | €505,639 | €507,193 | +€1,553 | +0.3% |
| Equity | 10/15 | €177,250 | €178,803 | +€1,553 | +0.9% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,350 | -€89,797 | +€1,553 | +1.7% |
| Amounts payable | 17/49 | €328,390 | €328,390 | = | 0.0% |
| Amounts payable after more than one year | 17 | €328,390 | €328,390 | = | 0.0% |
| Other amounts payable | 178/9 | €328,390 | €328,390 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,116 | €3,319 | -€797 | -19.4% |
| Other operating charges | 640/8 | €2,077 | €1,869 | -€209 | -10.0% |
| Gross operating margin | 9900 | €10,887 | €4,027 | -€6,860 | -63.0% |
| Operating profit (loss) | 9901 | €4,694 | -€1,161 | -€5,855 | |
| Financial income | 75/76B | €4,591 | €2,607 | -€1,984 | -43.2% |
| Recurring financial income | 75 | €4,591 | €2,607 | -€1,984 | -43.2% |
| Financial charges | 65/66B | €70 | €75 | +€5 | +7.2% |
| Recurring financial charges | 65 | €70 | €75 | +€5 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €9,215 | €1,371 | -€7,844 | -85.1% |
| Income taxes | 67/77 | - | -€182 | -€182 | |
| Profit (loss) for the period | 9904 | €9,215 | €1,553 | -€7,662 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,215 | €1,553 | -€7,662 | -83.1% |
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 29 September 2026 via checked.be.