SLL-Concepts: 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.
SLL-Concepts
Largest movements
- Cash +€15,692
up €15,692 (+79.9%), from €19,635 to €35,327
mainly Depreciation (+€16,135) and Receivables within one year (+€5,370)
- Tangible fixed assets -€15,457
down €15,457 (-57.7%), from €26,775 to €11,318
of which Plant, machinery and equipment: -€10,437
- Deferred charges and accrued income +€7,133
up €7,133 (+885.1%), from €806 to €7,939
- Receivables within one year -€5,370
down €5,370 (-16.6%), from €32,331 to €26,961
of which Trade receivables: -€3,020
- Debts after one year -€3,306
no longer reported in 2025 (was €3,306)
- Tax, wage and social debts +€2,679
up €2,679 (+2987.8%), from €90 to €2,769
- Contributions +€2,500
new in 2025: €2,500
- Current portion of long-term debt -€1,439
down €1,439 (-30.3%), from €4,746 to €3,306
- Gross operating margin -€30,243
down €30,243 (-61.7%), from €49,049 to €18,807
- Taxes -€7,194
down €7,194 (-91.1%), from €7,897 to €703
- Depreciation +€4,439
up €4,439 (+37.9%), from €11,696 to €16,135
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 | €79,547 | €81,544 | +€1,998 | +2.5% |
| Fixed assets | 21/28 | €26,775 | €11,318 | -€15,457 | -57.7% |
| Tangible fixed assets | 22/27 | €26,775 | €11,318 | -€15,457 | -57.7% |
| Plant, machinery and equipment | 23 | €18,899 | €8,462 | -€10,437 | -55.2% |
| Furniture and vehicles | 24 | €7,876 | €2,856 | -€5,020 | -63.7% |
| Current assets | 29/58 | €52,772 | €70,227 | +€17,455 | +33.1% |
| Amounts receivable within one year | 40/41 | €32,331 | €26,961 | -€5,370 | -16.6% |
| Trade receivables | 40 | €29,556 | €26,536 | -€3,020 | -10.2% |
| Other amounts receivable | 41 | €2,774 | €425 | -€2,350 | -84.7% |
| Cash at bank and in hand | 54/58 | €19,635 | €35,327 | +€15,692 | +79.9% |
| Deferred charges and accrued income | 490/1 | €806 | €7,939 | +€7,133 | +885.1% |
| Total equity and liabilities | 10/49 | €79,547 | €81,544 | +€1,998 | +2.5% |
| Equity | 10/15 | €47,451 | €50,736 | +€3,285 | +6.9% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €47,451 | €48,236 | +€785 | +1.7% |
| Amounts payable | 17/49 | €32,096 | €30,808 | -€1,288 | -4.0% |
| Amounts payable after more than one year | 17 | €3,306 | - | -€3,306 | |
| Financial debts | 170/4 | €3,306 | - | -€3,306 | |
| Amounts payable within one year | 42/48 | €28,790 | €30,808 | +€2,019 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €4,746 | €3,306 | -€1,439 | -30.3% |
| Trade debts | 44 | €944 | €1,194 | +€250 | +26.5% |
| Suppliers | 440/4 | €944 | €1,194 | +€250 | +26.5% |
| Taxes, remuneration and social security | 45 | €90 | €2,769 | +€2,679 | +2987.8% |
| Taxes | 450/3 | €90 | €2,769 | +€2,679 | +2987.8% |
| Other amounts payable | 47/48 | €23,011 | €23,539 | +€529 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,696 | €16,135 | +€4,439 | +37.9% |
| Other operating charges | 640/8 | €1,294 | €927 | -€368 | -28.4% |
| Gross operating margin | 9900 | €49,049 | €18,807 | -€30,243 | -61.7% |
| Operating profit (loss) | 9901 | €36,059 | €1,745 | -€34,313 | -95.2% |
| Financial income | 75/76B | €129 | €187 | +€58 | +44.7% |
| Recurring financial income | 75 | €129 | €187 | +€58 | +44.7% |
| Financial charges | 65/66B | €613 | €444 | -€169 | -27.6% |
| Recurring financial charges | 65 | €613 | €444 | -€169 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €35,575 | €1,489 | -€34,086 | -95.8% |
| Income taxes | 67/77 | €7,897 | €703 | -€7,194 | -91.1% |
| Profit (loss) for the period | 9904 | €27,678 | €785 | -€26,893 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,678 | €785 | -€26,893 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.