SUAT: 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.
SUAT
Largest movements
- Receivables within one year +€30,997
up €30,997 (+68.3%), from €45,369 to €76,366
of which Trade receivables: +€24,587
- Tangible fixed assets +€9,911
up €9,911 (+201%), from €4,934 to €14,846
of which Furniture and vehicles: +€10,140
- Trade debts +€33,230
up €33,230 (+689%), from €4,826 to €38,056
- Debts after one year +€12,000
new in 2025: €12,000
- Profit (loss) carried forward -€11,461
down €11,461 (-84.3%), from €13,592 to €2,130
- Advances received +€10,322
up €10,322 (+3,441%), from €300 to €10,622
- Short-term financial debts -€4,942
no longer reported in 2025 (was €4,942)
- Gross operating margin -€29,014
down €29,014 (-67.9%), from €42,704 to €13,690
- Other operating charges -€6,097
down €6,097 (-44.8%), from €13,600 to €7,504
- Taxes -€823
down €823 (-17.2%), from €4,789 to €3,966
- Financial income +€502
up €502 (+120%), from €418 to €920
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 | €51,600 | €92,817 | +€41,217 | +79.9% |
| Fixed assets | 21/28 | €5,939 | €15,851 | +€9,911 | +167% |
| Tangible fixed assets | 22/27 | €4,934 | €14,846 | +€9,911 | +201% |
| Furniture and vehicles | 24 | €4,476 | €14,617 | +€10,140 | +227% |
| Assets under construction and advance payments | 27 | €458 | €229 | -€229 | -50.0% |
| Financial fixed assets | 28 | €1,005 | €1,005 | = | 0.0% |
| Current assets | 29/58 | €45,661 | €76,966 | +€31,306 | +68.6% |
| Amounts receivable within one year | 40/41 | €45,369 | €76,366 | +€30,997 | +68.3% |
| Trade receivables | 40 | €29,792 | €54,379 | +€24,587 | +82.5% |
| Other amounts receivable | 41 | €15,576 | €21,987 | +€6,411 | +41.2% |
| Cash at bank and in hand | 54/58 | - | €119 | +€119 | |
| Deferred charges and accrued income | 490/1 | €292 | €481 | +€189 | +64.8% |
| Total equity and liabilities | 10/49 | €51,600 | €92,817 | +€41,217 | +79.9% |
| Equity | 10/15 | €20,457 | €8,996 | -€11,461 | -56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €665 | €665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €665 | €665 | = | 0.0% |
| Reserves not available under the articles | 1311 | €665 | €665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,592 | €2,130 | -€11,461 | -84.3% |
| Amounts payable | 17/49 | €31,143 | €83,821 | +€52,678 | +169% |
| Amounts payable after more than one year | 17 | - | €12,000 | +€12,000 | |
| Financial debts | 170/4 | - | €12,000 | +€12,000 | |
| Amounts payable within one year | 42/48 | €31,143 | €71,821 | +€40,678 | +131% |
| Financial debts | 43 | €4,942 | - | -€4,942 | |
| Credit institutions | 430/8 | €4,942 | - | -€4,942 | |
| Trade debts | 44 | €4,826 | €38,056 | +€33,230 | +689% |
| Suppliers | 440/4 | €4,826 | €38,056 | +€33,230 | +689% |
| Advances received on contracts in progress | 46 | €300 | €10,622 | +€10,322 | +3,441% |
| Taxes, remuneration and social security | 45 | €3,075 | €5,143 | +€2,068 | +67.2% |
| Taxes | 450/3 | €3,075 | €3,079 | +€3 | +0.1% |
| Remuneration and social security | 454/9 | - | €2,065 | +€2,065 | |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €3,124 | +€266 | +9.3% |
| Other operating charges | 640/8 | €13,600 | €7,504 | -€6,097 | -44.8% |
| Gross operating margin | 9900 | €42,704 | €13,690 | -€29,014 | -67.9% |
| Operating profit (loss) | 9901 | €26,246 | €3,062 | -€23,184 | -88.3% |
| Financial income | 75/76B | €418 | €920 | +€502 | +120% |
| Recurring financial income | 75 | €418 | €920 | +€502 | +120% |
| Financial charges | 65/66B | €2,545 | €2,946 | +€401 | +15.8% |
| Recurring financial charges | 65 | €2,545 | €2,946 | +€401 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €24,119 | €1,036 | -€23,083 | -95.7% |
| Income taxes | 67/77 | €4,789 | €3,966 | -€823 | -17.2% |
| Profit (loss) for the period | 9904 | €19,330 | -€2,930 | -€22,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,330 | -€2,930 | -€22,260 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.