SUGAKAN: 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.
SUGAKAN
Largest movements
- Tangible fixed assets -€18,094
down €18,094 (-8.0%), from €225,187 to €207,093
of which Land and buildings: -€13,332
- Cash +€4,666
up €4,666 (+7.2%), from €64,698 to €69,364
mainly Depreciation (+€18,094) and Net result for the year (+€6,237)
- Debts after one year -€19,500
down €19,500 (-12.5%), from €156,000 to €136,500
- Profit (loss) carried forward +€6,237
up €6,237 (+16.5%), from -€37,835 to -€31,598
- Gross operating margin +€16,265
up €16,265 (+103.3%), from €15,743 to €32,008
- Depreciation -€736
down €736 (-3.9%), from €18,830 to €18,094
- Financial income +€445
up €445 (+964.4%), from €46 to €491
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,509 | €284,006 | -€12,503 | -4.2% |
| Fixed assets | 21/28 | €225,187 | €207,093 | -€18,094 | -8.0% |
| Tangible fixed assets | 22/27 | €225,187 | €207,093 | -€18,094 | -8.0% |
| Land and buildings | 22 | €218,674 | €205,342 | -€13,332 | -6.1% |
| Plant, machinery and equipment | 23 | €3,047 | €0 | -€3,047 | -100.0% |
| Furniture and vehicles | 24 | €3,466 | €1,751 | -€1,715 | -49.5% |
| Current assets | 29/58 | €71,322 | €76,913 | +€5,591 | +7.8% |
| Amounts receivable within one year | 40/41 | €5,013 | €6,080 | +€1,067 | +21.3% |
| Trade receivables | 40 | €3,971 | €4,949 | +€977 | +24.6% |
| Other amounts receivable | 41 | €1,042 | €1,131 | +€90 | +8.6% |
| Cash at bank and in hand | 54/58 | €64,698 | €69,364 | +€4,666 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,612 | €1,470 | -€142 | -8.8% |
| Total equity and liabilities | 10/49 | €296,509 | €284,006 | -€12,503 | -4.2% |
| Equity | 10/15 | €87,018 | €93,255 | +€6,237 | +7.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €109,853 | €109,853 | = | 0.0% |
| Distributable reserves | 133 | €109,853 | €109,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,835 | -€31,598 | +€6,237 | +16.5% |
| Amounts payable | 17/49 | €209,492 | €190,751 | -€18,741 | -8.9% |
| Amounts payable after more than one year | 17 | €156,000 | €136,500 | -€19,500 | -12.5% |
| Financial debts | 170/4 | €156,000 | €136,500 | -€19,500 | -12.5% |
| Amounts payable within one year | 42/48 | €53,492 | €54,251 | +€759 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €19,500 | €19,500 | = | 0.0% |
| Trade debts | 44 | €616 | €644 | +€27 | +4.4% |
| Suppliers | 440/4 | €616 | €644 | +€27 | +4.4% |
| Advances received on contracts in progress | 46 | €1,825 | €0 | -€1,825 | -100.0% |
| Taxes, remuneration and social security | 45 | €481 | €636 | +€156 | +32.4% |
| Taxes | 450/3 | €481 | €636 | +€156 | +32.4% |
| Other amounts payable | 47/48 | €31,069 | €33,471 | +€2,402 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,830 | €18,094 | -€736 | -3.9% |
| Other operating charges | 640/8 | €3,135 | €3,387 | +€253 | +8.1% |
| Gross operating margin | 9900 | €15,743 | €32,008 | +€16,265 | +103.3% |
| Operating profit (loss) | 9901 | -€6,222 | €10,526 | +€16,748 | |
| Financial income | 75/76B | €46 | €491 | +€445 | +964.4% |
| Recurring financial income | 75 | €46 | €491 | +€445 | +964.4% |
| Financial charges | 65/66B | €4,168 | €4,443 | +€275 | +6.6% |
| Recurring financial charges | 65 | €4,168 | €4,443 | +€275 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,344 | €6,574 | +€16,918 | |
| Income taxes | 67/77 | €326 | €337 | +€11 | +3.3% |
| Profit (loss) for the period | 9904 | -€10,670 | €6,237 | +€16,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,670 | €6,237 | +€16,907 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.