Squariuss: 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.
Squariuss
Largest movements
- Cash -€44,763
down €44,763 (-19.5%), from €229,487 to €184,724
mainly Tax, wage and social debts (-€37,310) and Net result for the year (-€9,519)
- Tax, wage and social debts -€37,310
down €37,310 (-100.0%), from €37,310 to €0
- Profit (loss) carried forward -€9,519
down €9,519, from €10 to -€9,509
- Gross operating margin -€91,541
down €91,541, from €82,894 to -€8,646
- Taxes -€21,630
down €21,630, from €21,582 to -€48
- Other operating charges -€15,843
down €15,843 (-96.8%), from €16,363 to €520
- Financial income -€2,798
down €2,798 (-100.0%), from €2,798 to €0
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 | €230,733 | €186,745 | -€43,989 | -19.1% |
| Current assets | 29/58 | €230,733 | €186,745 | -€43,989 | -19.1% |
| Amounts receivable within one year | 40/41 | €1,247 | €2,021 | +€774 | +62.1% |
| Trade receivables | 40 | €0 | €726 | +€726 | |
| Other amounts receivable | 41 | €1,247 | €1,295 | +€48 | +3.8% |
| Cash at bank and in hand | 54/58 | €229,487 | €184,724 | -€44,763 | -19.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €230,733 | €186,745 | -€43,989 | -19.1% |
| Equity | 10/15 | €193,424 | €183,904 | -€9,519 | -4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €173,414 | €173,414 | = | 0.0% |
| Distributable reserves | 133 | €173,414 | €173,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10 | -€9,509 | -€9,519 | |
| Amounts payable | 17/49 | €37,310 | €2,840 | -€34,469 | -92.4% |
| Amounts payable within one year | 42/48 | €37,310 | €560 | -€36,749 | -98.5% |
| Financial debts | 43 | €0 | €197 | +€197 | |
| Credit institutions | 430/8 | €0 | €197 | +€197 | |
| Trade debts | 44 | €0 | €363 | +€363 | |
| Suppliers | 440/4 | €0 | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €37,310 | €0 | -€37,310 | -100.0% |
| Taxes | 450/3 | €37,310 | €0 | -€37,310 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €2,280 | +€2,280 | |
| Other operating charges | 640/8 | €16,363 | €520 | -€15,843 | -96.8% |
| Gross operating margin | 9900 | €82,894 | -€8,646 | -€91,541 | |
| Operating profit (loss) | 9901 | €66,532 | -€9,166 | -€75,698 | |
| Financial income | 75/76B | €2,798 | €0 | -€2,798 | -100.0% |
| Recurring financial income | 75 | €2,798 | €0 | -€2,798 | -100.0% |
| Financial charges | 65/66B | €125 | €401 | +€277 | +222.2% |
| Recurring financial charges | 65 | €125 | €401 | +€277 | +222.2% |
| Profit (loss) for the period before taxes | 9903 | €69,205 | -€9,567 | -€78,772 | |
| Income taxes | 67/77 | €21,582 | -€48 | -€21,630 | |
| Profit (loss) for the period | 9904 | €47,623 | -€9,519 | -€57,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,623 | -€9,519 | -€57,142 |
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 11 October 2026 via checked.be.