SUGAR ARAPIMOU: 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.
SUGAR ARAPIMOU
Largest movements
- Receivables within one year +€10,723
up €10,723 (+389%), from €2,756 to €13,479
of which Trade receivables: +€10,723
- Tangible fixed assets -€4,279
down €4,279 (-31.1%), from €13,738 to €9,460
of which Plant, machinery and equipment: -€2,884
- Cash -€3,615
down €3,615 (-73.5%), from €4,919 to €1,303
mainly Net result for the year (-€16,611) and Receivables within one year (-€10,723)
- Stocks and contracts +€644
up €644 (+34.4%), from €1,871 to €2,515
- Deferred charges and accrued income -€492
down €492 (-100%), from €492 to €0
- Profit (loss) carried forward -€16,611
down €16,611, from €700 to -€15,911
- Trade debts +€15,083
up €15,083 (+590%), from €2,556 to €17,639
- Other debts +€2,735
up €2,735 (+29.7%), from €9,214 to €11,949
- Tax, wage and social debts +€1,762
up €1,762 (+37.7%), from €4,675 to €6,437
of which Taxes: +€1,762
- Taxes +€13,540
up €13,540 (+504%), from €2,688 to €16,229
- Staff costs +€3,333
new in 2025: €3,333
- Other operating charges +€3,239
up €3,239 (+53.5%), from €6,056 to €9,295
- Gross operating margin -€2,977
down €2,977 (-14.4%), from €20,689 to €17,712
- Financial charges -€1,794
down €1,794 (-59.7%), from €3,004 to €1,210
From the 2024 result to the 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,776 | €26,757 | +€2,981 | +12.5% |
| Fixed assets | 21/28 | €13,738 | €9,460 | -€4,279 | -31.1% |
| Tangible fixed assets | 22/27 | €13,738 | €9,460 | -€4,279 | -31.1% |
| Plant, machinery and equipment | 23 | €9,480 | €6,595 | -€2,884 | -30.4% |
| Other tangible fixed assets | 26 | €4,259 | €2,864 | -€1,394 | -32.7% |
| Current assets | 29/58 | €10,038 | €17,297 | +€7,259 | +72.3% |
| Stocks and contracts in progress | 3 | €1,871 | €2,515 | +€644 | +34.4% |
| Stocks | 30/36 | €1,871 | €2,515 | +€644 | +34.4% |
| Amounts receivable within one year | 40/41 | €2,756 | €13,479 | +€10,723 | +389% |
| Trade receivables | 40 | €2,729 | €13,452 | +€10,723 | +393% |
| Other amounts receivable | 41 | €27 | €27 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,919 | €1,303 | -€3,615 | -73.5% |
| Deferred charges and accrued income | 490/1 | €492 | €0 | -€492 | -100% |
| Total equity and liabilities | 10/49 | €23,776 | €26,757 | +€2,981 | +12.5% |
| Equity | 10/15 | €6,944 | -€9,668 | -€16,611 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43 | €43 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43 | €43 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43 | €43 | = | 0.0% |
| Profit (loss) carried forward | 14 | €700 | -€15,911 | -€16,611 | |
| Amounts payable | 17/49 | €16,833 | €36,425 | +€19,592 | +116% |
| Amounts payable within one year | 42/48 | €16,445 | €36,025 | +€19,580 | +119% |
| Trade debts | 44 | €2,556 | €17,639 | +€15,083 | +590% |
| Suppliers | 440/4 | €2,556 | €17,639 | +€15,083 | +590% |
| Taxes, remuneration and social security | 45 | €4,675 | €6,437 | +€1,762 | +37.7% |
| Taxes | 450/3 | €4,675 | €6,437 | +€1,762 | +37.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €9,214 | €11,949 | +€2,735 | +29.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €3,333 | +€3,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €4,279 | +€405 | +10.5% |
| Other operating charges | 640/8 | €6,056 | €9,295 | +€3,239 | +53.5% |
| Gross operating margin | 9900 | €20,689 | €17,712 | -€2,977 | -14.4% |
| Operating profit (loss) | 9901 | €10,760 | €806 | -€9,953 | -92.5% |
| Financial income | 75/76B | €0 | €21 | +€20 | +5,594% |
| Recurring financial income | 75 | €0 | €21 | +€20 | +5,594% |
| Financial charges | 65/66B | €3,004 | €1,210 | -€1,794 | -59.7% |
| Recurring financial charges | 65 | €3,004 | €1,210 | -€1,794 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €7,756 | -€383 | -€8,139 | |
| Income taxes | 67/77 | €2,688 | €16,229 | +€13,540 | +504% |
| Profit (loss) for the period | 9904 | €5,068 | -€16,611 | -€21,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,068 | -€16,611 | -€21,679 |
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 22 October 2026 via checked.be.