SUFIKUPAR: 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.
SUFIKUPAR
Largest movements
- Receivables within one year +€3.6m
up €3.6m (+150775.7%), from €2,373 to €3.6m
of which Other amounts receivable: +€3.6m
- Receivables after one year +€2.0m
new in 2025: €2.0m
- Financial fixed assets -€1.6m
down €1.6m (-44.9%), from €3.7m to €2.0m
- Reserves +€3.7m
up €3.7m (+189.0%), from €1.9m to €5.6m
of which Distributable reserves: +€3.7m
- Other debts +€220,500
up €220,500 (+17.4%), from €1.3m to €1.5m
- Financial income +€5.1m
up €5.1m (+23455.9%), from €21,584 to €5.1m
of which Non-recurring financial income: +€5.1m
- Financial charges +€1.2m
new in 2025: €1.2m
of which Non-recurring financial charges: +€1.2m
- Gross operating margin -€12,046
down €12,046, from €10,558 to -€1,488
- Taxes -€4,397
down €4,397 (-100.0%), from €4,397 to €0
- Purchases and services -€1,209
no longer reported in 2025 (was €1,209)
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,707,708 | €7,606,204 | +€3.9m | +105.1% |
| Fixed assets | 21/28 | €3,670,140 | €2,022,158 | -€1.6m | -44.9% |
| Financial fixed assets | 28 | €3,670,140 | €2,022,158 | -€1.6m | -44.9% |
| Current assets | 29/58 | €37,568 | €5,584,046 | +€5.5m | +14764.0% |
| Amounts receivable after more than one year | 29 | - | €1,995,493 | +€2.0m | |
| Other amounts receivable | 291 | - | €1,995,493 | +€2.0m | |
| Amounts receivable within one year | 40/41 | €2,373 | €3,579,753 | +€3.6m | +150775.7% |
| Trade receivables | 40 | - | €400 | +€400 | |
| Other amounts receivable | 41 | €2,373 | €3,579,353 | +€3.6m | +150758.9% |
| Cash at bank and in hand | 54/58 | €35,195 | €8,800 | -€26,396 | -75.0% |
| Total equity and liabilities | 10/49 | €3,707,708 | €7,606,204 | +€3.9m | +105.1% |
| Equity | 10/15 | €2,441,811 | €6,119,933 | +€3.7m | +150.6% |
| Contributions | 10/11 | €495,800 | €495,800 | = | 0.0% |
| Capital | 10 | €495,800 | €495,800 | = | 0.0% |
| Issued capital | 100 | €495,800 | €495,800 | = | 0.0% |
| Reserves | 13 | €1,946,011 | €5,624,133 | +€3.7m | +189.0% |
| Non-distributable reserves | 130/1 | €49,580 | €49,580 | = | 0.0% |
| Legal reserve | 130 | €49,580 | €49,580 | = | 0.0% |
| Distributable reserves | 133 | €1,896,431 | €5,574,553 | +€3.7m | +193.9% |
| Amounts payable | 17/49 | €1,265,897 | €1,486,271 | +€220,374 | +17.4% |
| Amounts payable within one year | 42/48 | €1,265,897 | €1,486,271 | +€220,374 | +17.4% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Other amounts payable | 47/48 | €1,265,771 | €1,486,271 | +€220,500 | +17.4% |
| Non-recurring operating income | 76A | €11,767 | - | -€11,767 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,209 | - | -€1,209 | |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Non-recurring operating charges | 66A | - | €224,999 | +€224,999 | |
| Gross operating margin | 9900 | €10,558 | -€1,488 | -€12,046 | |
| Operating profit (loss) | 9901 | €9,464 | -€227,614 | -€237,078 | |
| Financial income | 75/76B | €21,584 | €5,084,420 | +€5.1m | +23455.9% |
| Recurring financial income | 75 | €21,584 | €14,225 | -€7,360 | -34.1% |
| Non-recurring financial income | 76B | - | €5,070,195 | +€5.1m | |
| Financial charges | 65/66B | - | €1,178,684 | +€1.2m | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Non-recurring financial charges | 66B | - | €1,178,684 | +€1.2m | |
| Profit (loss) for the period before taxes | 9903 | €31,049 | €3,678,122 | +€3.6m | +11746.2% |
| Income taxes | 67/77 | €4,397 | €0 | -€4,397 | -100.0% |
| Profit (loss) for the period | 9904 | €26,652 | €3,678,122 | +€3.7m | +13700.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,652 | €3,678,122 | +€3.7m | +13700.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.