SUD LOISIRS: what changed
SUD LOISIRS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€130,340
up €130,340 (+115%), from €113,803 to €244,143
of which Distributable reserves: +€132,840
- Profit (loss) carried forward -€123,437
no longer reported in 2025 (was €123,437)
- Tax, wage and social debts -€4,854
down €4,854 (-70.8%), from €6,854 to €2,000
- Gross operating margin +€12,569
up €12,569 (+90.0%), from €13,962 to €26,531
- Other operating charges +€2,514
up €2,514 (+16.8%), from €14,963 to €17,477
- Taxes +€1,986
up €1,986 (+14,084%), from €14 to €2,000
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 | €270,429 | €271,781 | +€1,352 | +0.5% |
| Fixed assets | 21/28 | €109,937 | €109,937 | = | 0.0% |
| Tangible fixed assets | 22/27 | €109,937 | €109,937 | = | 0.0% |
| Land and buildings | 22 | €109,937 | €109,937 | = | 0.0% |
| Current assets | 29/58 | €160,491 | €161,844 | +€1,352 | +0.8% |
| Amounts receivable within one year | 40/41 | €158,712 | €158,624 | -€88 | -0.1% |
| Other amounts receivable | 41 | €158,712 | €158,624 | -€88 | -0.1% |
| Cash at bank and in hand | 54/58 | €280 | €1,195 | +€914 | +326% |
| Deferred charges and accrued income | 490/1 | €1,499 | €2,025 | +€525 | +35.0% |
| Total equity and liabilities | 10/49 | €270,429 | €271,781 | +€1,352 | +0.5% |
| Equity | 10/15 | €262,240 | €269,143 | +€6,904 | +2.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €113,803 | €244,143 | +€130,340 | +115% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €111,303 | €244,143 | +€132,840 | +119% |
| Profit (loss) carried forward | 14 | €123,437 | - | -€123,437 | |
| Amounts payable | 17/49 | €8,189 | €2,637 | -€5,551 | -67.8% |
| Amounts payable within one year | 42/48 | €8,189 | €2,637 | -€5,551 | -67.8% |
| Trade debts | 44 | €697 | - | -€697 | |
| Suppliers | 440/4 | €697 | - | -€697 | |
| Taxes, remuneration and social security | 45 | €6,854 | €2,000 | -€4,854 | -70.8% |
| Taxes | 450/3 | €6,854 | €2,000 | -€4,854 | -70.8% |
| Other amounts payable | 47/48 | €637 | €637 | = | 0.0% |
| Other operating charges | 640/8 | €14,963 | €17,477 | +€2,514 | +16.8% |
| Gross operating margin | 9900 | €13,962 | €26,531 | +€12,569 | +90.0% |
| Operating profit (loss) | 9901 | -€1,002 | €9,054 | +€10,055 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,137 | €8,904 | +€10,040 | |
| Income taxes | 67/77 | €14 | €2,000 | +€1,986 | +14,084% |
| Profit (loss) for the period | 9904 | -€1,151 | €6,904 | +€8,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,151 | €6,904 | +€8,054 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.