Sud Assistance: what changed
Sud Assistance
Largest movements
- Receivables within one year -€261,239
down €261,239 (-25.4%), from €1.0m to €766,400
of which Trade receivables: -€270,865
- Cash +€96,166
up €96,166 (+92.7%), from €103,721 to €199,887
mainly Receivables within one year (+€261,239) and Net result for the year (+€230,304)
- Tangible fixed assets +€76,276
up €76,276 (+36.4%), from €209,701 to €285,977
of which Leasing and similar rights: +€78,898
- Other debts -€264,938
down €264,938 (-53.6%), from €494,560 to €229,622
- Reserves +€230,304
up €230,304 (+162%), from €141,736 to €372,040
of which Distributable reserves: +€230,304
- Trade debts -€158,340
down €158,340 (-42.8%), from €369,691 to €211,350
- Tax, wage and social debts +€53,707
up €53,707 (+37.7%), from €142,352 to €196,059
of which Taxes: +€53,048
- Current portion of long-term debt +€28,600
up €28,600 (+41.9%), from €68,205 to €96,805
- Gross operating margin +€332,337
up €332,337 (+21.3%), from €1.6m to €1.9m
- Depreciation +€98,551
up €98,551 (+206%), from €47,899 to €146,449
- Taxes +€55,651
up €55,651 (+145%), from €38,386 to €94,037
- Staff costs -€40,363
down €40,363 (-3.0%), from €1.4m to €1.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,341,061 | €1,252,264 | -€88,797 | -6.6% |
| Fixed assets | 21/28 | €209,701 | €285,977 | +€76,276 | +36.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €209,701 | €285,977 | +€76,276 | +36.4% |
| Plant, machinery and equipment | 23 | €17,683 | €40,806 | +€23,122 | +131% |
| Furniture and vehicles | 24 | €46,112 | €20,607 | -€25,505 | -55.3% |
| Leasing and similar rights | 25 | €144,970 | €223,867 | +€78,898 | +54.4% |
| Other tangible fixed assets | 26 | €936 | €697 | -€239 | -25.5% |
| Current assets | 29/58 | €1,131,360 | €966,287 | -€165,073 | -14.6% |
| Amounts receivable within one year | 40/41 | €1,027,639 | €766,400 | -€261,239 | -25.4% |
| Trade receivables | 40 | €786,342 | €515,477 | -€270,865 | -34.4% |
| Other amounts receivable | 41 | €241,298 | €250,924 | +€9,626 | +4.0% |
| Cash at bank and in hand | 54/58 | €103,721 | €199,887 | +€96,166 | +92.7% |
| Total equity and liabilities | 10/49 | €1,341,061 | €1,252,264 | -€88,797 | -6.6% |
| Equity | 10/15 | €160,336 | €390,640 | +€230,304 | +144% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,736 | €372,040 | +€230,304 | +162% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,639 | €20,639 | = | 0.0% |
| Distributable reserves | 133 | €119,237 | €349,541 | +€230,304 | +193% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,180,725 | €861,624 | -€319,100 | -27.0% |
| Amounts payable after more than one year | 17 | €105,918 | €127,788 | +€21,871 | +20.6% |
| Financial debts | 170/4 | €105,918 | €127,788 | +€21,871 | +20.6% |
| Amounts payable within one year | 42/48 | €1,074,807 | €733,836 | -€340,971 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €68,205 | €96,805 | +€28,600 | +41.9% |
| Trade debts | 44 | €369,691 | €211,350 | -€158,340 | -42.8% |
| Suppliers | 440/4 | €369,691 | €211,350 | -€158,340 | -42.8% |
| Taxes, remuneration and social security | 45 | €142,352 | €196,059 | +€53,707 | +37.7% |
| Taxes | 450/3 | €4,566 | €57,614 | +€53,048 | +1,162% |
| Remuneration and social security | 454/9 | €137,786 | €138,445 | +€659 | +0.5% |
| Other amounts payable | 47/48 | €494,560 | €229,622 | -€264,938 | -53.6% |
| Remuneration, social security and pensions | 62 | €1,353,246 | €1,312,883 | -€40,363 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,899 | €146,449 | +€98,551 | +206% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,113 | €1,154 | -€3,959 | -77.4% |
| Other operating charges | 640/8 | €31,750 | €41,925 | +€10,175 | +32.0% |
| Non-recurring operating charges | 66A | - | €49,998 | +€49,998 | |
| Gross operating margin | 9900 | €1,563,301 | €1,895,637 | +€332,337 | +21.3% |
| Operating profit (loss) | 9901 | €125,293 | €343,228 | +€217,935 | +174% |
| Financial income | 75/76B | €1,835 | €1,071 | -€764 | -41.6% |
| Recurring financial income | 75 | €1,835 | €1,071 | -€764 | -41.6% |
| Financial charges | 65/66B | €17,381 | €19,958 | +€2,577 | +14.8% |
| Recurring financial charges | 65 | €17,381 | €19,958 | +€2,577 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €109,747 | €324,341 | +€214,594 | +196% |
| Income taxes | 67/77 | €38,386 | €94,037 | +€55,651 | +145% |
| Profit (loss) for the period | 9904 | €71,361 | €230,304 | +€158,943 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €71,361 | €230,304 | +€158,943 | +223% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.