SNA: 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.
SNA
Largest movements
- Cash +€92,811
up €92,811 (+201.2%), from €46,133 to €138,945
mainly Net result for the year (+€139,681) and Tax, wage and social debts (+€36,892)
- Tangible fixed assets +€4,163
up €4,163 (+21.1%), from €19,767 to €23,929
of which Furniture and vehicles: +€2,145
- Profit (loss) carried forward +€115,276
up €115,276 (+174.7%), from €65,983 to €181,259
- Other debts -€54,290
down €54,290 (-98.5%), from €55,123 to €833
- Tax, wage and social debts +€36,892
up €36,892 (+61.5%), from €59,963 to €96,855
- Gross operating margin +€33,877
up €33,877 (+21.7%), from €156,024 to €189,901
- Taxes +€7,009
up €7,009 (+20.6%), from €34,035 to €41,043
- Depreciation +€4,192
up €4,192 (+458.1%), from €915 to €5,107
- Financial charges +€3,372
up €3,372 (+3223.9%), from €105 to €3,476
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 | €187,822 | €286,569 | +€98,747 | +52.6% |
| Fixed assets | 21/28 | €19,967 | €24,129 | +€4,163 | +20.8% |
| Tangible fixed assets | 22/27 | €19,767 | €23,929 | +€4,163 | +21.1% |
| Furniture and vehicles | 24 | €6,967 | €9,112 | +€2,145 | +30.8% |
| Other tangible fixed assets | 26 | €12,799 | €14,817 | +€2,018 | +15.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €167,855 | €262,440 | +€94,584 | +56.3% |
| Amounts receivable within one year | 40/41 | €120,281 | €119,909 | -€373 | -0.3% |
| Trade receivables | 40 | €120,281 | €103,857 | -€16,424 | -13.7% |
| Other amounts receivable | 41 | - | €16,051 | +€16,051 | |
| Cash at bank and in hand | 54/58 | €46,133 | €138,945 | +€92,811 | +201.2% |
| Deferred charges and accrued income | 490/1 | €1,441 | €3,586 | +€2,145 | +148.9% |
| Total equity and liabilities | 10/49 | €187,822 | €286,569 | +€98,747 | +52.6% |
| Equity | 10/15 | €68,983 | €184,259 | +€115,276 | +167.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,983 | €181,259 | +€115,276 | +174.7% |
| Amounts payable | 17/49 | €118,839 | €102,309 | -€16,529 | -13.9% |
| Amounts payable within one year | 42/48 | €118,839 | €101,910 | -€16,929 | -14.2% |
| Financial debts | 43 | €2,134 | - | -€2,134 | |
| Credit institutions | 430/8 | €2,134 | - | -€2,134 | |
| Trade debts | 44 | €1,619 | €4,222 | +€2,603 | +160.8% |
| Suppliers | 440/4 | €1,619 | €4,222 | +€2,603 | +160.8% |
| Taxes, remuneration and social security | 45 | €59,963 | €96,855 | +€36,892 | +61.5% |
| Taxes | 450/3 | €59,963 | €96,855 | +€36,892 | +61.5% |
| Other amounts payable | 47/48 | €55,123 | €833 | -€54,290 | -98.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €5,107 | +€4,192 | +458.1% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €156,024 | €189,901 | +€33,877 | +21.7% |
| Operating profit (loss) | 9901 | €155,109 | €183,995 | +€28,886 | +18.6% |
| Financial income | 75/76B | €13 | €205 | +€191 | +1424.4% |
| Recurring financial income | 75 | €13 | €205 | +€191 | +1424.4% |
| Financial charges | 65/66B | €105 | €3,476 | +€3,372 | +3223.9% |
| Recurring financial charges | 65 | €105 | €3,476 | +€3,372 | +3223.9% |
| Profit (loss) for the period before taxes | 9903 | €155,018 | €180,724 | +€25,706 | +16.6% |
| Income taxes | 67/77 | €34,035 | €41,043 | +€7,009 | +20.6% |
| Profit (loss) for the period | 9904 | €120,983 | €139,681 | +€18,697 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,983 | €139,681 | +€18,697 | +15.5% |
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 8 October 2026 via checked.be.