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SUCELLUS: 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.

What changed

SUCELLUS

BE 0797.620.706
NACE 47.251, Retail sale of wines and spirits
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€959
2024 · €692+€267
Equity
€10,753
2024 · €9,794+€959
Cash
€5,619
2024 · €3,214+€2,405
Balance sheet total
€16,244
2024 · €14,742+€1,502

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€2,732

    down €2,732 (-56.8%), from €4,809 to €2,077

  • Stocks and contracts +€2,514

    up €2,514 (+50.9%), from €4,935 to €7,449

  • Cash +€2,405

    up €2,405 (+74.8%), from €3,214 to €5,619

    mainly Receivables within one year (+€2,732) and Net result for the year (+€959)

  • Tangible fixed assets -€685

    down €685 (-38.4%), from €1,785 to €1,100

Equity and liabilities
  • Reserves +€753

    new in 2025: €753

  • Other debts +€548

    new in 2025: €548

  • Tax, wage and social debts -€254

    down €254 (-76.6%), from €332 to €78

  • Trade debts +€249

    up €249 (+5.4%), from €4,616 to €4,866

  • Profit (loss) carried forward +€206

    no longer reported in 2025 (was -€206)

Income statement
  • Purchases and services +€13,114

    up €13,114 (+119.7%), from €10,951 to €24,065

  • Staff costs -€323

    no longer reported in 2025 (was €323)

  • Gross operating margin -€280

    down €280 (-13.8%), from €2,026 to €1,746

  • Financial income +€238

    up €238 (+103378.3%), from €0 to €238

  • Other operating charges +€20

    new in 2025: €20

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €692
Gross operating margin -€280
Staff costs +€323
Other operating charges -€20
Financial income +€238
Financial charges +€6
Result 2025 €959

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2,405
Investment €0
Financing €0
Cash 2024 €3,214
Net result for the year +€959
Depreciation +€685
Stocks and contracts -€2,514
Receivables within one year +€2,732
Trade debts +€249
Tax, wage and social debts -€254
Other debts +€548
Cash 2025 €5,619
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €14,742 €16,244 +€1,502 +10.2%
Fixed assets 21/28 €1,785 €1,100 -€685 -38.4%
Tangible fixed assets 22/27 €1,785 €1,100 -€685 -38.4%
Furniture and vehicles 24 €1,785 €1,100 -€685 -38.4%
Current assets 29/58 €12,958 €15,145 +€2,187 +16.9%
Stocks and contracts in progress 3 €4,935 €7,449 +€2,514 +50.9%
Stocks 30/36 €4,935 €7,449 +€2,514 +50.9%
Amounts receivable within one year 40/41 €4,809 €2,077 -€2,732 -56.8%
Trade receivables 40 €4,809 €2,077 -€2,732 -56.8%
Cash at bank and in hand 54/58 €3,214 €5,619 +€2,405 +74.8%
Total equity and liabilities 10/49 €14,742 €16,244 +€1,502 +10.2%
Equity 10/15 €9,794 €10,753 +€959 +9.8%
Contributions 10/11 €10,000 €10,000 = 0.0%
Capital 10 €10,000 €10,000 = 0.0%
Issued capital 100 €10,000 €10,000 = 0.0%
Reserves 13 - €753 +€753
Distributable reserves 133 - €753 +€753
Profit (loss) carried forward 14 -€206 - +€206
Amounts payable 17/49 €4,948 €5,491 +€543 +11.0%
Amounts payable within one year 42/48 €4,948 €5,491 +€543 +11.0%
Trade debts 44 €4,616 €4,866 +€249 +5.4%
Suppliers 440/4 €4,616 €4,866 +€249 +5.4%
Taxes, remuneration and social security 45 €332 €78 -€254 -76.6%
Taxes 450/3 €332 €78 -€254 -76.6%
Other amounts payable 47/48 - €548 +€548
Goods, raw materials, services and sundry goods 60/61 €10,951 €24,065 +€13,114 +119.7%
Remuneration, social security and pensions 62 €323 - -€323
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €685 €685 = 0.0%
Other operating charges 640/8 - €20 +€20
Gross operating margin 9900 €2,026 €1,746 -€280 -13.8%
Operating profit (loss) 9901 €1,017 €1,040 +€23 +2.3%
Financial income 75/76B €0 €238 +€238 +103378.3%
Recurring financial income 75 €0 €238 +€238 +103378.3%
Financial charges 65/66B €326 €320 -€6 -1.9%
Recurring financial charges 65 €326 €320 -€6 -1.9%
Profit (loss) for the period before taxes 9903 €692 €959 +€267 +38.6%
Profit (loss) for the period 9904 €692 €959 +€267 +38.6%
Profit (loss) for the period to be appropriated 9905 €692 €959 +€267 +38.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.