SU PRANU: 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.
SU PRANU
Largest movements
- Receivables within one year +€102,837
up €102,837 (+335%), from €30,666 to €133,503
of which Other amounts receivable: +€96,791
- Cash -€33,367
down €33,367 (-21.8%), from €153,339 to €119,972
mainly Receivables within one year (-€102,837) and Trade debts (-€50,097)
- Stocks and contracts -€9,857
down €9,857 (-86.8%), from €11,356 to €1,500
- Tangible fixed assets +€6,374
up €6,374 (+16.4%), from €38,943 to €45,317
of which Plant, machinery and equipment: +€5,979
- Reserves +€66,300
up €66,300 (+28.4%), from €233,118 to €299,419
of which Distributable reserves: +€66,300
- Trade debts -€50,097
down €50,097 (-26.1%), from €191,698 to €141,600
- Accrued charges and deferred income +€27,621
up €27,621, from €0 to €27,621
- Tax, wage and social debts +€21,240
up €21,240 (+30.4%), from €69,869 to €91,110
of which Taxes: +€20,446
- Current portion of long-term debt +€14,563
up €14,563 (+230%), from €6,320 to €20,884
- Gross operating margin +€60,225
up €60,225 (+12.0%), from €503,799 to €564,024
- Other operating charges +€25,718
up €25,718 (+2,151%), from €1,196 to €26,914
- Staff costs -€12,494
down €12,494 (-2.9%), from €435,529 to €423,035
- Taxes +€9,984
up €9,984 (+50.1%), from €19,942 to €29,927
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 | €537,239 | €607,909 | +€70,669 | +13.2% |
| Fixed assets | 21/28 | €38,943 | €45,677 | +€6,734 | +17.3% |
| Tangible fixed assets | 22/27 | €38,943 | €45,317 | +€6,374 | +16.4% |
| Plant, machinery and equipment | 23 | €35,017 | €40,996 | +€5,979 | +17.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,926 | €4,322 | +€396 | +10.1% |
| Financial fixed assets | 28 | - | €360 | +€360 | |
| Current assets | 29/58 | €498,296 | €562,231 | +€63,935 | +12.8% |
| Amounts receivable after more than one year | 29 | €296,980 | €301,301 | +€4,321 | +1.5% |
| Other amounts receivable | 291 | €296,980 | €301,301 | +€4,321 | +1.5% |
| Stocks and contracts in progress | 3 | €11,356 | €1,500 | -€9,857 | -86.8% |
| Stocks | 30/36 | €11,356 | €1,500 | -€9,857 | -86.8% |
| Amounts receivable within one year | 40/41 | €30,666 | €133,503 | +€102,837 | +335% |
| Trade receivables | 40 | €2,007 | €8,054 | +€6,047 | +301% |
| Other amounts receivable | 41 | €28,659 | €125,450 | +€96,791 | +338% |
| Cash at bank and in hand | 54/58 | €153,339 | €119,972 | -€33,367 | -21.8% |
| Deferred charges and accrued income | 490/1 | €5,955 | €5,955 | = | 0.0% |
| Total equity and liabilities | 10/49 | €537,239 | €607,909 | +€70,669 | +13.2% |
| Equity | 10/15 | €251,718 | €318,019 | +€66,300 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,118 | €299,419 | +€66,300 | +28.4% |
| 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 | €231,258 | €297,559 | +€66,300 | +28.7% |
| Amounts payable | 17/49 | €285,521 | €289,890 | +€4,369 | +1.5% |
| Amounts payable after more than one year | 17 | €17,634 | €8,675 | -€8,959 | -50.8% |
| Financial debts | 170/4 | €17,634 | €8,675 | -€8,959 | -50.8% |
| Amounts payable within one year | 42/48 | €267,887 | €253,593 | -€14,294 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,320 | €20,884 | +€14,563 | +230% |
| Trade debts | 44 | €191,698 | €141,600 | -€50,097 | -26.1% |
| Suppliers | 440/4 | €191,698 | €141,600 | -€50,097 | -26.1% |
| Taxes, remuneration and social security | 45 | €69,869 | €91,110 | +€21,240 | +30.4% |
| Taxes | 450/3 | €33,233 | €53,679 | +€20,446 | +61.5% |
| Remuneration and social security | 454/9 | €36,636 | €37,431 | +€795 | +2.2% |
| Accrued charges and deferred income | 492/3 | €0 | €27,621 | +€27,621 | |
| Remuneration, social security and pensions | 62 | €435,529 | €423,035 | -€12,494 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,434 | €15,085 | -€1,349 | -8.2% |
| Other operating charges | 640/8 | €1,196 | €26,914 | +€25,718 | +2,151% |
| Gross operating margin | 9900 | €503,799 | €564,024 | +€60,225 | +12.0% |
| Operating profit (loss) | 9901 | €50,642 | €98,991 | +€48,349 | +95.5% |
| Financial income | 75/76B | €4,914 | €5,331 | +€417 | +8.5% |
| Recurring financial income | 75 | €4,914 | €5,331 | +€417 | +8.5% |
| Financial charges | 65/66B | €9,551 | €8,095 | -€1,456 | -15.2% |
| Recurring financial charges | 65 | €9,551 | €8,095 | -€1,456 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €46,005 | €96,227 | +€50,222 | +109% |
| Income taxes | 67/77 | €19,942 | €29,927 | +€9,984 | +50.1% |
| Profit (loss) for the period | 9904 | €26,063 | €66,300 | +€40,238 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €26,063 | €66,300 | +€40,238 | +154% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.