SLINE: 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.
SLINE
Largest movements
- Receivables within one year +€11,415
up €11,415 (+165.0%), from €6,918 to €18,333
of which Other amounts receivable: +€7,267
- Tangible fixed assets -€689
down €689 (-5.3%), from €12,935 to €12,247
of which Other tangible fixed assets: -€1,200
- Cash -€561
down €561 (-58.1%), from €965 to €404
mainly Receivables within one year (-€11,415) and Investment in fixed assets (net) (-€1,516)
- Reserves +€6,386
up €6,386 (+51.1%), from €12,498 to €18,884
- Trade debts +€2,747
up €2,747 (+64.9%), from €4,234 to €6,981
of which Suppliers: +€3,497
- Tax, wage and social debts +€967
up €967 (+16.1%), from €6,002 to €6,969
of which Taxes: +€487
- Other debts -€816
no longer reported in 2025 (was €816)
- Accrued charges and deferred income +€702
up €702 (+320.9%), from €219 to €921
- Taxes +€3,452
up €3,452 (+134.7%), from €2,562 to €6,015
- Other operating charges +€2,851
up €2,851 (+187.2%), from €1,523 to €4,374
- Gross operating margin +€1,376
up €1,376 (+7.4%), from €18,570 to €19,945
- Financial income -€1,344
down €1,344 (-87.0%), from €1,545 to €201
- Depreciation -€689
down €689 (-23.8%), from €2,894 to €2,205
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 | €39,483 | €49,469 | +€9,986 | +25.3% |
| Fixed assets | 21/28 | €12,935 | €12,247 | -€689 | -5.3% |
| Tangible fixed assets | 22/27 | €12,935 | €12,247 | -€689 | -5.3% |
| Plant, machinery and equipment | 23 | €3,250 | €4,281 | +€1,032 | +31.7% |
| Furniture and vehicles | 24 | €1,479 | €959 | -€520 | -35.2% |
| Other tangible fixed assets | 26 | €8,206 | €7,006 | -€1,200 | -14.6% |
| Current assets | 29/58 | €26,547 | €37,222 | +€10,675 | +40.2% |
| Amounts receivable after more than one year | 29 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 291 | €18,000 | €18,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,918 | €18,333 | +€11,415 | +165.0% |
| Trade receivables | 40 | €1,467 | €5,616 | +€4,148 | +282.7% |
| Other amounts receivable | 41 | €5,450 | €12,717 | +€7,267 | +133.3% |
| Cash at bank and in hand | 54/58 | €965 | €404 | -€561 | -58.1% |
| Deferred charges and accrued income | 490/1 | €665 | €485 | -€180 | -27.0% |
| Total equity and liabilities | 10/49 | €39,483 | €49,469 | +€9,986 | +25.3% |
| Equity | 10/15 | €28,212 | €34,598 | +€6,386 | +22.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €12,498 | €18,884 | +€6,386 | +51.1% |
| Distributable reserves | 133 | €12,498 | €18,884 | +€6,386 | +51.1% |
| Profit (loss) carried forward | 14 | €11,714 | €11,714 | = | 0.0% |
| Amounts payable | 17/49 | €11,271 | €14,871 | +€3,600 | +31.9% |
| Amounts payable within one year | 42/48 | €11,052 | €13,950 | +€2,898 | +26.2% |
| Trade debts | 44 | €4,234 | €6,981 | +€2,747 | +64.9% |
| Suppliers | 440/4 | €2,484 | €5,981 | +€3,497 | +140.8% |
| Bills of exchange payable | 441 | €1,750 | €1,000 | -€750 | -42.9% |
| Taxes, remuneration and social security | 45 | €6,002 | €6,969 | +€967 | +16.1% |
| Taxes | 450/3 | €2,482 | €2,969 | +€487 | +19.6% |
| Remuneration and social security | 454/9 | €3,520 | €4,000 | +€480 | +13.6% |
| Other amounts payable | 47/48 | €816 | - | -€816 | |
| Accrued charges and deferred income | 492/3 | €219 | €921 | +€702 | +320.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,894 | €2,205 | -€689 | -23.8% |
| Other operating charges | 640/8 | €1,523 | €4,374 | +€2,851 | +187.2% |
| Gross operating margin | 9900 | €18,570 | €19,945 | +€1,376 | +7.4% |
| Operating profit (loss) | 9901 | €14,152 | €13,366 | -€786 | -5.6% |
| Financial income | 75/76B | €1,545 | €201 | -€1,344 | -87.0% |
| Recurring financial income | 75 | €1,545 | €201 | -€1,344 | -87.0% |
| Financial charges | 65/66B | €637 | €1,166 | +€529 | +83.1% |
| Recurring financial charges | 65 | €637 | €1,166 | +€529 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €15,060 | €12,401 | -€2,659 | -17.7% |
| Income taxes | 67/77 | €2,562 | €6,015 | +€3,452 | +134.7% |
| Profit (loss) for the period | 9904 | €12,498 | €6,386 | -€6,112 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,498 | €6,386 | -€6,112 | -48.9% |
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.