SLIM: 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.
SLIM
Largest movements
- Receivables within one year +€35,102
up €35,102 (+35.3%), from €99,423 to €134,525
of which Other amounts receivable: +€21,006
- Cash -€15,420
down €15,420 (-28.2%), from €54,700 to €39,281
mainly Receivables within one year (-€35,102) and Investment in fixed assets (net) (-€6,977)
- Tangible fixed assets +€3,088
up €3,088 (+19.1%), from €16,181 to €19,270
of which Land and buildings: +€5,358
- Profit (loss) carried forward +€18,022
up €18,022 (+32.9%), from -€54,711 to -€36,689
- Tax, wage and social debts +€9,260
up €9,260 (+123.3%), from €7,512 to €16,772
- Trade debts -€4,511
no longer reported in 2025 (was €4,511)
- Gross operating margin +€23,820
up €23,820 (+362.7%), from €6,567 to €30,387
- Taxes +€4,749
up €4,749 (+89.6%), from €5,300 to €10,049
- Financial charges +€4,231
up €4,231, from -€4,055 to €176
- Financial income +€3,827
up €3,827 (+1256.0%), from €305 to €4,132
- Depreciation +€2,584
up €2,584 (+198.0%), from €1,305 to €3,888
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 | €170,305 | €193,076 | +€22,771 | +13.4% |
| Fixed assets | 21/28 | €16,181 | €19,270 | +€3,088 | +19.1% |
| Tangible fixed assets | 22/27 | €16,181 | €19,270 | +€3,088 | +19.1% |
| Land and buildings | 22 | - | €5,358 | +€5,358 | |
| Plant, machinery and equipment | 23 | €6,515 | €5,233 | -€1,281 | -19.7% |
| Furniture and vehicles | 24 | €9,667 | €8,678 | -€989 | -10.2% |
| Current assets | 29/58 | €154,124 | €173,806 | +€19,683 | +12.8% |
| Amounts receivable within one year | 40/41 | €99,423 | €134,525 | +€35,102 | +35.3% |
| Trade receivables | 40 | €17,243 | €31,339 | +€14,097 | +81.8% |
| Other amounts receivable | 41 | €82,181 | €103,186 | +€21,006 | +25.6% |
| Cash at bank and in hand | 54/58 | €54,700 | €39,281 | -€15,420 | -28.2% |
| Total equity and liabilities | 10/49 | €170,305 | €193,076 | +€22,771 | +13.4% |
| Equity | 10/15 | €158,282 | €176,304 | +€18,022 | +11.4% |
| Contributions | 10/11 | €188,000 | €188,000 | = | 0.0% |
| Capital | 10 | €188,000 | €188,000 | = | 0.0% |
| Issued capital | 100 | €188,000 | €188,000 | = | 0.0% |
| Reserves | 13 | €24,993 | €24,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,800 | €18,800 | = | 0.0% |
| Legal reserve | 130 | €18,800 | €18,800 | = | 0.0% |
| Distributable reserves | 133 | €6,193 | €6,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,711 | -€36,689 | +€18,022 | +32.9% |
| Amounts payable | 17/49 | €12,023 | €16,772 | +€4,749 | +39.5% |
| Amounts payable within one year | 42/48 | €12,023 | €16,772 | +€4,749 | +39.5% |
| Trade debts | 44 | €4,511 | - | -€4,511 | |
| Suppliers | 440/4 | €4,511 | - | -€4,511 | |
| Taxes, remuneration and social security | 45 | €7,512 | €16,772 | +€9,260 | +123.3% |
| Taxes | 450/3 | €7,512 | €16,772 | +€9,260 | +123.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €3,888 | +€2,584 | +198.0% |
| Other operating charges | 640/8 | €2,213 | €2,383 | +€170 | +7.7% |
| Non-recurring operating charges | 66A | €9,299 | - | -€9,299 | |
| Gross operating margin | 9900 | €6,567 | €30,387 | +€23,820 | +362.7% |
| Operating profit (loss) | 9901 | -€6,250 | €24,116 | +€30,366 | |
| Financial income | 75/76B | €305 | €4,132 | +€3,827 | +1256.0% |
| Recurring financial income | 75 | €305 | €4,132 | +€3,827 | +1256.0% |
| Financial charges | 65/66B | -€4,055 | €176 | +€4,231 | |
| Recurring financial charges | 65 | -€4,055 | €176 | +€4,231 | |
| Profit (loss) for the period before taxes | 9903 | -€1,891 | €28,072 | +€29,962 | |
| Income taxes | 67/77 | €5,300 | €10,049 | +€4,749 | +89.6% |
| Profit (loss) for the period | 9904 | -€7,191 | €18,022 | +€25,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,191 | €18,022 | +€25,213 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.