SU: 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.
SU
Largest movements
- Receivables within one year +€5,097
up €5,097 (+43.2%), from €11,812 to €16,909
- Cash -€5,039
down €5,039 (-53.5%), from €9,419 to €4,380
mainly Trade debts (-€7,073) and Receivables within one year (-€5,097)
- Stocks and contracts +€3,078
up €3,078 (+24.5%), from €12,538 to €15,617
- Tangible fixed assets -€807
down €807 (-34.1%), from €2,367 to €1,560
- Intangible fixed assets -€667
down €667 (-33.3%), from €2,000 to €1,333
- Trade debts -€7,073
down €7,073 (-40.6%), from €17,411 to €10,338
- Profit (loss) carried forward +€4,511
up €4,511 (+23.2%), from €19,416 to €23,927
- Short-term financial debts +€2,196
new in 2024: €2,196
- Tax, wage and social debts +€2,028
up €2,028 (+167.7%), from €1,210 to €3,238
- Gross operating margin -€2,925
down €2,925 (-28.3%), from €10,318 to €7,393
- Depreciation -€997
down €997 (-40.4%), from €2,470 to €1,473
- Other operating charges +€799
new in 2024: €799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,137 | €39,799 | +€1,663 | +4.4% |
| Fixed assets | 21/28 | €4,367 | €2,893 | -€1,473 | -33.7% |
| Intangible fixed assets | 21 | €2,000 | €1,333 | -€667 | -33.3% |
| Tangible fixed assets | 22/27 | €2,367 | €1,560 | -€807 | -34.1% |
| Furniture and vehicles | 24 | €2,367 | €1,560 | -€807 | -34.1% |
| Current assets | 29/58 | €33,770 | €36,906 | +€3,136 | +9.3% |
| Stocks and contracts in progress | 3 | €12,538 | €15,617 | +€3,078 | +24.5% |
| Stocks | 30/36 | €12,538 | €15,617 | +€3,078 | +24.5% |
| Amounts receivable within one year | 40/41 | €11,812 | €16,909 | +€5,097 | +43.2% |
| Other amounts receivable | 41 | €11,812 | €16,909 | +€5,097 | +43.2% |
| Cash at bank and in hand | 54/58 | €9,419 | €4,380 | -€5,039 | -53.5% |
| Total equity and liabilities | 10/49 | €38,137 | €39,799 | +€1,663 | +4.4% |
| Equity | 10/15 | €19,516 | €24,027 | +€4,511 | +23.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,416 | €23,927 | +€4,511 | +23.2% |
| Amounts payable | 17/49 | €18,621 | €15,773 | -€2,848 | -15.3% |
| Amounts payable within one year | 42/48 | €18,621 | €15,773 | -€2,848 | -15.3% |
| Financial debts | 43 | - | €2,196 | +€2,196 | |
| Credit institutions | 430/8 | - | €2,196 | +€2,196 | |
| Trade debts | 44 | €17,411 | €10,338 | -€7,073 | -40.6% |
| Suppliers | 440/4 | €17,411 | €10,338 | -€7,073 | -40.6% |
| Taxes, remuneration and social security | 45 | €1,210 | €3,238 | +€2,028 | +167.7% |
| Taxes | 450/3 | €1,210 | €3,238 | +€2,028 | +167.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,470 | €1,473 | -€997 | -40.4% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €10,318 | €7,393 | -€2,925 | -28.3% |
| Operating profit (loss) | 9901 | €7,848 | €5,121 | -€2,727 | -34.8% |
| Financial charges | 65/66B | €495 | €591 | +€96 | +19.3% |
| Recurring financial charges | 65 | €495 | €591 | +€96 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,353 | €4,530 | -€2,823 | -38.4% |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | €7,353 | €4,511 | -€2,843 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,353 | €4,511 | -€2,843 | -38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.