SL ACCURATE: 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.
SL ACCURATE
Largest movements
- Receivables within one year +€123,173
up €123,173 (+4,106%), from €3,000 to €126,173
of which Trade receivables: +€125,223
- Tangible fixed assets -€23,190
down €23,190 (-21.3%), from €108,793 to €85,603
- Tax, wage and social debts +€66,359
up €66,359 (+772%), from €8,598 to €74,957
- Other debts +€39,364
up €39,364 (+20.8%), from €188,954 to €228,319
- Reserves -€6,592
down €6,592 (-69.2%), from €9,532 to €2,940
- Gross operating margin +€49,654
up €49,654 (+19.2%), from €258,339 to €307,993
- Taxes +€9,509
up €9,509 (+16.6%), from €57,442 to €66,951
- Depreciation +€8,506
up €8,506 (+47.6%), from €17,888 to €26,394
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 | €325,789 | €426,584 | +€100,795 | +30.9% |
| Fixed assets | 21/28 | €108,793 | €85,603 | -€23,190 | -21.3% |
| Tangible fixed assets | 22/27 | €108,793 | €85,603 | -€23,190 | -21.3% |
| Furniture and vehicles | 24 | €108,793 | €85,603 | -€23,190 | -21.3% |
| Current assets | 29/58 | €216,996 | €340,981 | +€123,985 | +57.1% |
| Amounts receivable within one year | 40/41 | €3,000 | €126,173 | +€123,173 | +4,106% |
| Trade receivables | 40 | - | €125,223 | +€125,223 | |
| Other amounts receivable | 41 | €3,000 | €950 | -€2,050 | -68.3% |
| Cash at bank and in hand | 54/58 | €212,980 | €213,642 | +€662 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,165 | +€150 | +14.7% |
| Total equity and liabilities | 10/49 | €325,789 | €426,584 | +€100,795 | +30.9% |
| Equity | 10/15 | €28,132 | €21,540 | -€6,592 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,532 | €2,940 | -€6,592 | -69.2% |
| Distributable reserves | 133 | €9,532 | €2,940 | -€6,592 | -69.2% |
| Amounts payable | 17/49 | €297,657 | €405,044 | +€107,387 | +36.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €197,657 | €305,044 | +€107,387 | +54.3% |
| Trade debts | 44 | €105 | €1,768 | +€1,663 | +1,582% |
| Suppliers | 440/4 | €105 | €1,768 | +€1,663 | +1,582% |
| Taxes, remuneration and social security | 45 | €8,598 | €74,957 | +€66,359 | +772% |
| Taxes | 450/3 | €8,598 | €74,957 | +€66,359 | +772% |
| Other amounts payable | 47/48 | €188,954 | €228,319 | +€39,364 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,888 | €26,394 | +€8,506 | +47.6% |
| Other operating charges | 640/8 | €845 | €1,366 | +€522 | +61.8% |
| Gross operating margin | 9900 | €258,339 | €307,993 | +€49,654 | +19.2% |
| Operating profit (loss) | 9901 | €239,606 | €280,233 | +€40,627 | +17.0% |
| Financial income | 75/76B | €163 | €196 | +€33 | +20.5% |
| Recurring financial income | 75 | €163 | €196 | +€33 | +20.5% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €239,700 | €280,359 | +€40,658 | +17.0% |
| Income taxes | 67/77 | €57,442 | €66,951 | +€9,509 | +16.6% |
| Profit (loss) for the period | 9904 | €182,259 | €213,408 | +€31,149 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €182,259 | €213,408 | +€31,149 | +17.1% |
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 24 October 2026 via checked.be.