SINGULIER: 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.
SINGULIER
Largest movements
- Receivables within one year -€6,763
down €6,763 (-40.6%), from €16,647 to €9,885
of which Other amounts receivable: -€5,814
- Cash -€264
down €264 (-57.1%), from €462 to €198
mainly Net result for the year (-€4,592) and Trade debts (-€1,610)
- Profit (loss) carried forward -€4,592
down €4,592 (-40.9%), from -€11,227 to -€15,818
- Trade debts -€1,610
down €1,610 (-14.6%), from €11,046 to €9,436
- Tax, wage and social debts -€857
down €857 (-7.0%), from €12,290 to €11,433
- Gross operating margin -€20,608
down €20,608, from €18,768 to -€1,840
- Financial charges -€1,299
down €1,299 (-59.4%), from €2,189 to €890
- Other operating charges +€872
up €872 (+88.1%), from €990 to €1,862
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 | €17,109 | €10,083 | -€7,026 | -41.1% |
| Current assets | 29/58 | €17,109 | €10,083 | -€7,026 | -41.1% |
| Amounts receivable within one year | 40/41 | €16,647 | €9,885 | -€6,763 | -40.6% |
| Trade receivables | 40 | €1,690 | €742 | -€948 | -56.1% |
| Other amounts receivable | 41 | €14,958 | €9,143 | -€5,814 | -38.9% |
| Cash at bank and in hand | 54/58 | €462 | €198 | -€264 | -57.1% |
| Total equity and liabilities | 10/49 | €17,109 | €10,083 | -€7,026 | -41.1% |
| Equity | 10/15 | -€6,227 | -€10,818 | -€4,592 | -73.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,227 | -€15,818 | -€4,592 | -40.9% |
| Amounts payable | 17/49 | €23,336 | €20,901 | -€2,435 | -10.4% |
| Amounts payable within one year | 42/48 | €23,336 | €20,901 | -€2,435 | -10.4% |
| Financial debts | 43 | - | €33 | +€33 | |
| Credit institutions | 430/8 | - | €33 | +€33 | |
| Trade debts | 44 | €11,046 | €9,436 | -€1,610 | -14.6% |
| Suppliers | 440/4 | €11,046 | €9,436 | -€1,610 | -14.6% |
| Taxes, remuneration and social security | 45 | €12,290 | €11,433 | -€857 | -7.0% |
| Taxes | 450/3 | €12,290 | €11,433 | -€857 | -7.0% |
| Other operating charges | 640/8 | €990 | €1,862 | +€872 | +88.1% |
| Gross operating margin | 9900 | €18,768 | -€1,840 | -€20,608 | |
| Operating profit (loss) | 9901 | €17,778 | -€3,702 | -€21,480 | |
| Financial charges | 65/66B | €2,189 | €890 | -€1,299 | -59.4% |
| Recurring financial charges | 65 | €2,189 | €890 | -€1,299 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €15,589 | -€4,592 | -€20,181 | |
| Profit (loss) for the period | 9904 | €15,589 | -€4,592 | -€20,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,589 | -€4,592 | -€20,181 |
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.