Subdio: 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.
Subdio
Largest movements
- Tangible fixed assets -€16,965
down €16,965 (-6.5%), from €259,676 to €242,711
of which Land and buildings: -€15,976
- Other debts -€21,287
no longer reported in 2025 (was €21,287)
- Profit (loss) carried forward +€19,066
up €19,066, from -€18,786 to €281
- Debts after one year -€13,988
down €13,988 (-5.9%), from €237,212 to €223,224
- Trade debts -€9,989
down €9,989 (-54.5%), from €18,335 to €8,345
- Gross operating margin +€9,153
up €9,153 (+20.8%), from €43,996 to €53,149
- Other operating charges -€7,675
down €7,675 (-66.2%), from €11,598 to €3,924
- Taxes +€1,623
up €1,623 (+28.2%), from €5,766 to €7,389
- Financial income +€754
up €754 (+51.9%), from €1,452 to €2,206
of which Financial income: +€594
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 | €353,069 | €329,823 | -€23,245 | -6.6% |
| Fixed assets | 21/28 | €259,676 | €242,711 | -€16,965 | -6.5% |
| Tangible fixed assets | 22/27 | €259,676 | €242,711 | -€16,965 | -6.5% |
| Land and buildings | 22 | €257,297 | €241,322 | -€15,976 | -6.2% |
| Plant, machinery and equipment | 23 | €1,418 | €1,043 | -€374 | -26.4% |
| Furniture and vehicles | 24 | €961 | €345 | -€615 | -64.0% |
| Current assets | 29/58 | €93,393 | €87,113 | -€6,280 | -6.7% |
| Amounts receivable within one year | 40/41 | €83,889 | €81,349 | -€2,541 | -3.0% |
| Trade receivables | 40 | €56,010 | €41,528 | -€14,481 | -25.9% |
| Other amounts receivable | 41 | €27,880 | €39,820 | +€11,941 | +42.8% |
| Cash at bank and in hand | 54/58 | €8,241 | €5,764 | -€2,476 | -30.1% |
| Deferred charges and accrued income | 490/1 | €1,263 | - | -€1,263 | |
| Total equity and liabilities | 10/49 | €353,069 | €329,823 | -€23,245 | -6.6% |
| Equity | 10/15 | €46,438 | €65,504 | +€19,066 | +41.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,824 | €52,824 | = | 0.0% |
| Distributable reserves | 133 | €52,824 | €52,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,786 | €281 | +€19,066 | |
| Amounts payable | 17/49 | €306,631 | €264,319 | -€42,312 | -13.8% |
| Amounts payable after more than one year | 17 | €237,212 | €223,224 | -€13,988 | -5.9% |
| Financial debts | 170/4 | €237,212 | €223,224 | -€13,988 | -5.9% |
| Amounts payable within one year | 42/48 | €69,418 | €41,095 | -€28,323 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €14,902 | €15,145 | +€243 | +1.6% |
| Trade debts | 44 | €18,335 | €8,345 | -€9,989 | -54.5% |
| Suppliers | 440/4 | €18,335 | €8,345 | -€9,989 | -54.5% |
| Taxes, remuneration and social security | 45 | €14,895 | €17,605 | +€2,710 | +18.2% |
| Taxes | 450/3 | €13,063 | €15,636 | +€2,573 | +19.7% |
| Remuneration and social security | 454/9 | €1,832 | €1,969 | +€137 | +7.5% |
| Other amounts payable | 47/48 | €21,287 | - | -€21,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,399 | €16,989 | -€410 | -2.4% |
| Other operating charges | 640/8 | €11,598 | €3,924 | -€7,675 | -66.2% |
| Gross operating margin | 9900 | €43,996 | €53,149 | +€9,153 | +20.8% |
| Operating profit (loss) | 9901 | €14,998 | €32,237 | +€17,239 | +115% |
| Financial income | 75/76B | €1,452 | €2,206 | +€754 | +51.9% |
| Recurring financial income | 75 | €1,452 | €2,046 | +€594 | +40.9% |
| Non-recurring financial income | 76B | - | €160 | +€160 | |
| Financial charges | 65/66B | €8,510 | €7,987 | -€523 | -6.1% |
| Recurring financial charges | 65 | €8,510 | €7,987 | -€523 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €7,940 | €26,455 | +€18,515 | +233% |
| Income taxes | 67/77 | €5,766 | €7,389 | +€1,623 | +28.2% |
| Profit (loss) for the period | 9904 | €2,174 | €19,066 | +€16,892 | +777% |
| Profit (loss) for the period to be appropriated | 9905 | €2,174 | €19,066 | +€16,892 | +777% |
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 25 October 2026 via checked.be.