SINGULARITEA: 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.
SINGULARITEA
Largest movements
- Cash +€9,056
up €9,056 (+756.3%), from €1,197 to €10,253
mainly Debts after one year (+€11,668) and Other debts (+€5,687)
- Tangible fixed assets +€2,135
up €2,135 (+168.1%), from €1,270 to €3,405
- Stocks and contracts -€2,084
down €2,084 (-90.3%), from €2,308 to €224
- Intangible fixed assets -€1,200
down €1,200 (-30.3%), from €3,957 to €2,757
- Receivables within one year +€257
up €257 (+13.6%), from €1,886 to €2,144
of which Trade receivables: +€1,196
- Debts after one year +€11,668
new in 2025: €11,668
- Profit (loss) carried forward -€10,307
down €10,307 (-85.9%), from -€11,997 to -€22,304
- Other debts +€5,687
up €5,687 (+33.5%), from €16,987 to €22,674
- Current portion of long-term debt +€2,538
new in 2025: €2,538
- Tax, wage and social debts -€749
down €749 (-73.7%), from €1,016 to €268
- Gross operating margin -€2,969
down €2,969 (-64.8%), from -€4,586 to -€7,555
- Financial charges +€389
up €389 (+207.5%), from €188 to €577
- Other operating charges -€375
no longer reported in 2025 (was €375)
- Depreciation +€305
up €305 (+16.0%), from €1,910 to €2,215
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 | €10,620 | €18,804 | +€8,184 | +77.1% |
| Fixed assets | 21/28 | €5,228 | €6,183 | +€955 | +18.3% |
| Intangible fixed assets | 21 | €3,957 | €2,757 | -€1,200 | -30.3% |
| Tangible fixed assets | 22/27 | €1,270 | €3,405 | +€2,135 | +168.1% |
| Furniture and vehicles | 24 | €1,270 | €3,405 | +€2,135 | +168.1% |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €5,392 | €12,621 | +€7,229 | +134.1% |
| Stocks and contracts in progress | 3 | €2,308 | €224 | -€2,084 | -90.3% |
| Stocks | 30/36 | €2,308 | €224 | -€2,084 | -90.3% |
| Amounts receivable within one year | 40/41 | €1,886 | €2,144 | +€257 | +13.6% |
| Trade receivables | 40 | €948 | €2,144 | +€1,196 | +126.2% |
| Other amounts receivable | 41 | €939 | - | -€939 | |
| Cash at bank and in hand | 54/58 | €1,197 | €10,253 | +€9,056 | +756.3% |
| Total equity and liabilities | 10/49 | €10,620 | €18,804 | +€8,184 | +77.1% |
| Equity | 10/15 | -€8,497 | -€18,804 | -€10,307 | -121.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,997 | -€22,304 | -€10,307 | -85.9% |
| Amounts payable | 17/49 | €19,117 | €37,607 | +€18,491 | +96.7% |
| Amounts payable after more than one year | 17 | - | €11,668 | +€11,668 | |
| Financial debts | 170/4 | - | €11,668 | +€11,668 | |
| Amounts payable within one year | 42/48 | €19,117 | €25,940 | +€6,823 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,538 | +€2,538 | |
| Trade debts | 44 | €1,113 | €460 | -€653 | -58.7% |
| Suppliers | 440/4 | €1,113 | €460 | -€653 | -58.7% |
| Taxes, remuneration and social security | 45 | €1,016 | €268 | -€749 | -73.7% |
| Taxes | 450/3 | €1,016 | €268 | -€749 | -73.7% |
| Other amounts payable | 47/48 | €16,987 | €22,674 | +€5,687 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €2,215 | +€305 | +16.0% |
| Other operating charges | 640/8 | €375 | - | -€375 | |
| Gross operating margin | 9900 | -€4,586 | -€7,555 | -€2,969 | -64.8% |
| Operating profit (loss) | 9901 | -€6,871 | -€9,771 | -€2,899 | -42.2% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €188 | €577 | +€389 | +207.5% |
| Recurring financial charges | 65 | €188 | €577 | +€389 | +207.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,059 | -€10,307 | -€3,248 | -46.0% |
| Profit (loss) for the period | 9904 | -€7,059 | -€10,307 | -€3,248 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,059 | -€10,307 | -€3,248 | -46.0% |
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 3 October 2026 via checked.be.