SRL DIGESTIVE TRACT UNIT: 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.
SRL DIGESTIVE TRACT UNIT
Largest movements
- Receivables within one year +€309,348
new in 2025: €309,348
- Financial fixed assets -€230,000
down €230,000 (-68.7%), from €335,000 to €105,000
- Current investments +€18,001
new in 2025: €18,001
- Reserves +€106,140
up €106,140 (+33.5%), from €317,105 to €423,245
of which Distributable reserves: +€106,140
- Other debts -€11,307
no longer reported in 2025 (was €11,307)
- Gross operating margin +€44,387
up €44,387 (+50.1%), from €88,521 to €132,909
- Taxes +€18,759
up €18,759 (+64.6%), from €29,032 to €47,790
- Financial income +€14,277
up €14,277 (+139%), from €10,293 to €24,571
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 | €562,096 | €662,468 | +€100,372 | +17.9% |
| Fixed assets | 21/28 | €498,143 | €268,499 | -€229,644 | -46.1% |
| Tangible fixed assets | 22/27 | €163,143 | €163,499 | +€356 | +0.2% |
| Furniture and vehicles | 24 | €31,125 | €31,481 | +€356 | +1.1% |
| Other tangible fixed assets | 26 | €132,018 | €132,018 | = | 0.0% |
| Financial fixed assets | 28 | €335,000 | €105,000 | -€230,000 | -68.7% |
| Current assets | 29/58 | €63,953 | €393,970 | +€330,016 | +516% |
| Amounts receivable after more than one year | 29 | €37,367 | €37,367 | = | 0.0% |
| Other amounts receivable | 291 | €37,367 | €37,367 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €309,348 | +€309,348 | |
| Other amounts receivable | 41 | - | €309,348 | +€309,348 | |
| Current investments | 50/53 | - | €18,001 | +€18,001 | |
| Cash at bank and in hand | 54/58 | €26,586 | €29,254 | +€2,668 | +10.0% |
| Total equity and liabilities | 10/49 | €562,096 | €662,468 | +€100,372 | +17.9% |
| Equity | 10/15 | €524,033 | €630,177 | +€106,144 | +20.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €317,105 | €423,245 | +€106,140 | +33.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €315,245 | €421,385 | +€106,140 | +33.7% |
| Profit (loss) carried forward | 14 | €194,428 | €194,432 | +€4 | 0.0% |
| Amounts payable | 17/49 | €38,063 | €32,291 | -€5,772 | -15.2% |
| Amounts payable within one year | 42/48 | €38,063 | €32,291 | -€5,772 | -15.2% |
| Financial debts | 43 | €2,000 | - | -€2,000 | |
| Credit institutions | 430/8 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €22 | €3,777 | +€3,755 | +17,241% |
| Suppliers | 440/4 | €22 | €3,777 | +€3,755 | +17,241% |
| Taxes, remuneration and social security | 45 | €24,735 | €28,514 | +€3,780 | +15.3% |
| Taxes | 450/3 | €24,735 | €28,514 | +€3,780 | +15.3% |
| Other amounts payable | 47/48 | €11,307 | - | -€11,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €418 | +€43 | +11.5% |
| Other operating charges | 640/8 | €835 | €1,699 | +€864 | +104% |
| Gross operating margin | 9900 | €88,521 | €132,909 | +€44,387 | +50.1% |
| Operating profit (loss) | 9901 | €87,311 | €130,792 | +€43,481 | +49.8% |
| Financial income | 75/76B | €10,293 | €24,571 | +€14,277 | +139% |
| Recurring financial income | 75 | €10,293 | €24,571 | +€14,277 | +139% |
| Financial charges | 65/66B | €2,228 | €1,428 | -€799 | -35.9% |
| Recurring financial charges | 65 | €2,228 | €1,428 | -€799 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €95,377 | €153,934 | +€58,557 | +61.4% |
| Income taxes | 67/77 | €29,032 | €47,790 | +€18,759 | +64.6% |
| Profit (loss) for the period | 9904 | €66,345 | €106,144 | +€39,799 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,345 | €106,144 | +€39,799 | +60.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.