SRKL: 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.
SRKL
Largest movements
- Cash +€29,587
up €29,587 (+128.4%), from €23,045 to €52,632
mainly Net result for the year (+€29,919) and Tax, wage and social debts (+€8,899)
- Receivables within one year +€10,937
up €10,937 (+213.1%), from €5,133 to €16,070
of which Other amounts receivable: +€10,532
- Tangible fixed assets -€6,557
down €6,557 (-25.5%), from €25,681 to €19,124
- Reserves +€29,919
up €29,919 (+219.8%), from €13,611 to €43,530
- Tax, wage and social debts +€8,899
up €8,899 (+86.6%), from €10,275 to €19,175
- Debts after one year -€5,981
down €5,981 (-31.5%), from €19,010 to €13,029
- Trade debts +€1,077
up €1,077 (+805.6%), from €134 to €1,210
- Gross operating margin +€19,541
up €19,541 (+72.1%), from €27,100 to €46,641
- Taxes +€4,641
up €4,641 (+118.4%), from €3,919 to €8,560
- Depreciation -€546
down €546 (-7.7%), from €7,103 to €6,557
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 | €54,009 | €87,985 | +€33,976 | +62.9% |
| Fixed assets | 21/28 | €25,681 | €19,124 | -€6,557 | -25.5% |
| Tangible fixed assets | 22/27 | €25,681 | €19,124 | -€6,557 | -25.5% |
| Furniture and vehicles | 24 | €25,681 | €19,124 | -€6,557 | -25.5% |
| Current assets | 29/58 | €28,328 | €68,860 | +€40,533 | +143.1% |
| Amounts receivable within one year | 40/41 | €5,133 | €16,070 | +€10,937 | +213.1% |
| Trade receivables | 40 | €5,133 | €5,538 | +€405 | +7.9% |
| Other amounts receivable | 41 | - | €10,532 | +€10,532 | |
| Cash at bank and in hand | 54/58 | €23,045 | €52,632 | +€29,587 | +128.4% |
| Deferred charges and accrued income | 490/1 | €149 | €158 | +€9 | +5.9% |
| Total equity and liabilities | 10/49 | €54,009 | €87,985 | +€33,976 | +62.9% |
| Equity | 10/15 | €18,611 | €48,530 | +€29,919 | +160.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,611 | €43,530 | +€29,919 | +219.8% |
| Distributable reserves | 133 | €13,611 | €43,530 | +€29,919 | +219.8% |
| Amounts payable | 17/49 | €35,398 | €39,454 | +€4,057 | +11.5% |
| Amounts payable after more than one year | 17 | €19,010 | €13,029 | -€5,981 | -31.5% |
| Financial debts | 170/4 | €19,010 | €13,029 | -€5,981 | -31.5% |
| Amounts payable within one year | 42/48 | €16,360 | €26,366 | +€10,006 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €5,651 | €5,981 | +€330 | +5.8% |
| Trade debts | 44 | €134 | €1,210 | +€1,077 | +805.6% |
| Suppliers | 440/4 | €134 | €1,210 | +€1,077 | +805.6% |
| Taxes, remuneration and social security | 45 | €10,275 | €19,175 | +€8,899 | +86.6% |
| Taxes | 450/3 | €10,275 | €19,175 | +€8,899 | +86.6% |
| Other amounts payable | 47/48 | €300 | €0 | -€300 | -100.0% |
| Accrued charges and deferred income | 492/3 | €28 | €59 | +€32 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,103 | €6,557 | -€546 | -7.7% |
| Other operating charges | 640/8 | €698 | €314 | -€384 | -55.1% |
| Gross operating margin | 9900 | €27,100 | €46,641 | +€19,541 | +72.1% |
| Operating profit (loss) | 9901 | €19,299 | €39,771 | +€20,472 | +106.1% |
| Financial income | 75/76B | €8 | €42 | +€33 | +408.8% |
| Recurring financial income | 75 | €8 | €42 | +€33 | +408.8% |
| Financial charges | 65/66B | €1,777 | €1,334 | -€443 | -24.9% |
| Recurring financial charges | 65 | €1,777 | €1,334 | -€443 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €17,530 | €38,478 | +€20,948 | +119.5% |
| Income taxes | 67/77 | €3,919 | €8,560 | +€4,641 | +118.4% |
| Profit (loss) for the period | 9904 | €13,611 | €29,919 | +€16,307 | +119.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,611 | €29,919 | +€16,307 | +119.8% |
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 6 October 2026 via checked.be.