Société de gestion comptable: 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.
Société de gestion comptable
Largest movements
- Current investments +€12,436
up €12,436 (+15.1%), from €82,564 to €95,000
- Financial fixed assets +€7,000
up €7,000 (+140%), from €5,000 to €12,000
- Cash -€2,937
down €2,937 (-16.2%), from €18,075 to €15,138
mainly Current portion of long-term debt (-€20,213) and Current investments (-€12,436)
- Receivables within one year -€2,225
down €2,225 (-5.1%), from €43,294 to €41,069
of which Trade receivables: -€1,830
- Tangible fixed assets -€1,870
down €1,870 (-25.9%), from €7,231 to €5,361
of which Furniture and vehicles: -€1,684
- Current portion of long-term debt -€20,213
down €20,213 (-66.9%), from €30,213 to €10,000
- Reserves +€20,000
up €20,000 (+130%), from €15,360 to €35,360
of which Tax-exempt reserves: +€30,000
- Profit (loss) carried forward +€11,890
up €11,890 (+22.5%), from €52,948 to €64,838
- Trade debts +€5,025
up €5,025 (+129%), from €3,910 to €8,934
- Tax, wage and social debts -€2,486
down €2,486 (-11.0%), from €22,679 to €20,193
of which Taxes: -€2,986
- Taxes +€12,561
up €12,561 (+167%), from €7,526 to €20,087
- Gross operating margin +€12,514
up €12,514 (+22.7%), from €55,143 to €67,657
- Depreciation -€10,437
down €10,437 (-77.6%), from €13,444 to €3,008
- Write-downs +€4,103
new in 2025: €4,103
- Other operating charges -€2,979
down €2,979 (-42.7%), from €6,968 to €3,989
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 | €156,165 | €168,569 | +€12,403 | +7.9% |
| Fixed assets | 21/28 | €12,231 | €17,361 | +€5,130 | +41.9% |
| Tangible fixed assets | 22/27 | €7,231 | €5,361 | -€1,870 | -25.9% |
| Land and buildings | 22 | €3,739 | €2,604 | -€1,135 | -30.4% |
| Plant, machinery and equipment | 23 | €689 | €501 | -€188 | -27.3% |
| Furniture and vehicles | 24 | €2,804 | €1,119 | -€1,684 | -60.1% |
| Other tangible fixed assets | 26 | - | €1,137 | +€1,137 | |
| Financial fixed assets | 28 | €5,000 | €12,000 | +€7,000 | +140% |
| Current assets | 29/58 | €143,934 | €151,208 | +€7,274 | +5.1% |
| Amounts receivable within one year | 40/41 | €43,294 | €41,069 | -€2,225 | -5.1% |
| Trade receivables | 40 | €41,417 | €39,587 | -€1,830 | -4.4% |
| Other amounts receivable | 41 | €1,877 | €1,482 | -€395 | -21.0% |
| Current investments | 50/53 | €82,564 | €95,000 | +€12,436 | +15.1% |
| Cash at bank and in hand | 54/58 | €18,075 | €15,138 | -€2,937 | -16.2% |
| Total equity and liabilities | 10/49 | €156,165 | €168,569 | +€12,403 | +7.9% |
| Equity | 10/15 | €86,908 | €118,798 | +€31,890 | +36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,360 | €35,360 | +€20,000 | +130% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €33,500 | +€30,000 | +857% |
| Distributable reserves | 133 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €52,948 | €64,838 | +€11,890 | +22.5% |
| Amounts payable | 17/49 | €69,258 | €49,771 | -€19,486 | -28.1% |
| Amounts payable after more than one year | 17 | €6,946 | €6,946 | = | 0.0% |
| Financial debts | 170/4 | €6,946 | €6,946 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,311 | €42,825 | -€19,486 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €30,213 | €10,000 | -€20,213 | -66.9% |
| Trade debts | 44 | €3,910 | €8,934 | +€5,025 | +129% |
| Suppliers | 440/4 | €3,910 | €8,934 | +€5,025 | +129% |
| Taxes, remuneration and social security | 45 | €22,679 | €20,193 | -€2,486 | -11.0% |
| Taxes | 450/3 | €14,679 | €11,693 | -€2,986 | -20.3% |
| Remuneration and social security | 454/9 | €8,000 | €8,500 | +€500 | +6.3% |
| Other amounts payable | 47/48 | €5,510 | €3,697 | -€1,812 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,444 | €3,008 | -€10,437 | -77.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,103 | +€4,103 | |
| Other operating charges | 640/8 | €6,968 | €3,989 | -€2,979 | -42.7% |
| Non-recurring operating charges | 66A | - | €1,544 | +€1,544 | |
| Gross operating margin | 9900 | €55,143 | €67,657 | +€12,514 | +22.7% |
| Operating profit (loss) | 9901 | €34,731 | €55,013 | +€20,282 | +58.4% |
| Financial income | 75/76B | €2,068 | €1,377 | -€691 | -33.4% |
| Recurring financial income | 75 | €2,053 | €1,377 | -€676 | -32.9% |
| Non-recurring financial income | 76B | €15 | - | -€15 | |
| Financial charges | 65/66B | €3,253 | €4,413 | +€1,160 | +35.7% |
| Recurring financial charges | 65 | €3,253 | €4,413 | +€1,160 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €33,546 | €51,977 | +€18,430 | +54.9% |
| Income taxes | 67/77 | €7,526 | €20,087 | +€12,561 | +167% |
| Profit (loss) for the period | 9904 | €26,020 | €31,890 | +€5,870 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,020 | €31,890 | +€5,870 | +22.6% |
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 25 October 2026 via checked.be.