SOUS LE VENT: 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.
SOUS LE VENT
Largest movements
- Tangible fixed assets -€63,538
down €63,538 (-10.3%), from €617,039 to €553,501
- Receivables within one year -€32,501
down €32,501 (-23.2%), from €140,258 to €107,757
of which Trade receivables: -€56,918
- Cash +€12,307
up €12,307 (+2,906%), from €423 to €12,730
mainly Depreciation (+€74,770) and Receivables within one year (+€32,501)
- Debts after one year -€62,458
down €62,458 (-9.4%), from €664,177 to €601,718
- Other debts -€17,398
down €17,398 (-88.4%), from €19,670 to €2,272
- Tax, wage and social debts -€9,662
down €9,662 (-58.6%), from €16,478 to €6,816
of which Taxes: -€13,866
- Financial charges +€3,297
up €3,297 (+8,455%), from €39 to €3,336
- Gross operating margin +€1,796
up €1,796 (+2.3%), from €79,536 to €81,332
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 | €757,848 | €674,116 | -€83,732 | -11.0% |
| Fixed assets | 21/28 | €617,039 | €553,501 | -€63,538 | -10.3% |
| Tangible fixed assets | 22/27 | €617,039 | €553,501 | -€63,538 | -10.3% |
| Plant, machinery and equipment | 23 | €617,039 | €553,501 | -€63,538 | -10.3% |
| Current assets | 29/58 | €140,809 | €120,615 | -€20,194 | -14.3% |
| Amounts receivable within one year | 40/41 | €140,258 | €107,757 | -€32,501 | -23.2% |
| Trade receivables | 40 | €140,258 | €83,340 | -€56,918 | -40.6% |
| Other amounts receivable | 41 | - | €24,417 | +€24,417 | |
| Cash at bank and in hand | 54/58 | €423 | €12,730 | +€12,307 | +2,906% |
| Deferred charges and accrued income | 490/1 | €128 | €128 | = | 0.0% |
| Total equity and liabilities | 10/49 | €757,848 | €674,116 | -€83,732 | -11.0% |
| Equity | 10/15 | €4,693 | €5,519 | +€826 | +17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,693 | €2,519 | +€826 | +48.8% |
| Distributable reserves | 133 | €1,693 | €2,519 | +€826 | +48.8% |
| Amounts payable | 17/49 | €753,155 | €668,597 | -€84,558 | -11.2% |
| Amounts payable after more than one year | 17 | €664,177 | €601,718 | -€62,458 | -9.4% |
| Financial debts | 170/4 | €664,177 | €601,718 | -€62,458 | -9.4% |
| Amounts payable within one year | 42/48 | €88,978 | €66,879 | -€22,099 | -24.8% |
| Trade debts | 44 | €52,829 | €57,790 | +€4,961 | +9.4% |
| Suppliers | 440/4 | €52,829 | €57,790 | +€4,961 | +9.4% |
| Taxes, remuneration and social security | 45 | €16,478 | €6,816 | -€9,662 | -58.6% |
| Taxes | 450/3 | €16,478 | €2,612 | -€13,866 | -84.1% |
| Remuneration and social security | 454/9 | - | €4,204 | +€4,204 | |
| Other amounts payable | 47/48 | €19,670 | €2,272 | -€17,398 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,761 | €74,770 | +€9 | 0.0% |
| Other operating charges | 640/8 | €62 | €433 | +€371 | +599% |
| Gross operating margin | 9900 | €79,536 | €81,332 | +€1,796 | +2.3% |
| Operating profit (loss) | 9901 | €4,713 | €6,129 | +€1,416 | +30.0% |
| Financial income | 75/76B | €1 | €646 | +€645 | +49,221% |
| Recurring financial income | 75 | €1 | €646 | +€645 | +49,221% |
| Financial charges | 65/66B | €39 | €3,336 | +€3,297 | +8,455% |
| Recurring financial charges | 65 | €39 | €3,336 | +€3,297 | +8,455% |
| Profit (loss) for the period before taxes | 9903 | €4,675 | €3,439 | -€1,237 | -26.5% |
| Income taxes | 67/77 | €3,384 | €2,612 | -€772 | -22.8% |
| Profit (loss) for the period | 9904 | €1,291 | €826 | -€465 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,291 | €826 | -€465 | -36.0% |
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 16 October 2026 via checked.be.