Sugar Me: 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 Me
Largest movements
- Cash +€286,061
up €286,061 (+63.2%), from €452,647 to €738,708
mainly Net result for the year (+€326,342) and Receivables within one year (+€59,807)
- Receivables within one year -€59,807
down €59,807 (-31.2%), from €191,648 to €131,842
of which Trade receivables: -€60,376
- Reserves +€326,342
up €326,342 (+130%), from €251,665 to €578,008
of which Tax-exempt reserves: +€189,450
- Other debts -€71,680
down €71,680 (-37.2%), from €192,645 to €120,965
- Trade debts -€12,553
down €12,553 (-8.4%), from €149,443 to €136,890
- Gross operating margin +€110,718
up €110,718 (+34.1%), from €324,443 to €435,162
- Taxes +€29,684
up €29,684 (+40.4%), from €73,424 to €103,108
- Financial charges -€12,123
down €12,123 (-82.7%), from €14,652 to €2,529
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 | €671,353 | €898,554 | +€227,200 | +33.8% |
| Fixed assets | 21/28 | €17,733 | €15,968 | -€1,764 | -9.9% |
| Tangible fixed assets | 22/27 | €12,116 | €10,328 | -€1,788 | -14.8% |
| Plant, machinery and equipment | 23 | €86 | - | -€86 | |
| Furniture and vehicles | 24 | €9,546 | €8,398 | -€1,148 | -12.0% |
| Other tangible fixed assets | 26 | €2,484 | €1,930 | -€554 | -22.3% |
| Financial fixed assets | 28 | €5,617 | €5,640 | +€24 | +0.4% |
| Current assets | 29/58 | €653,621 | €882,585 | +€228,964 | +35.0% |
| Amounts receivable within one year | 40/41 | €191,648 | €131,842 | -€59,807 | -31.2% |
| Trade receivables | 40 | €185,054 | €124,677 | -€60,376 | -32.6% |
| Other amounts receivable | 41 | €6,595 | €7,164 | +€570 | +8.6% |
| Cash at bank and in hand | 54/58 | €452,647 | €738,708 | +€286,061 | +63.2% |
| Deferred charges and accrued income | 490/1 | €9,326 | €12,036 | +€2,710 | +29.1% |
| Total equity and liabilities | 10/49 | €671,353 | €898,554 | +€227,200 | +33.8% |
| Equity | 10/15 | €288,865 | €615,208 | +€326,342 | +113% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €251,665 | €578,008 | +€326,342 | +130% |
| Tax-exempt reserves | 132 | - | €189,450 | +€189,450 | |
| Distributable reserves | 133 | €251,665 | €388,558 | +€136,892 | +54.4% |
| Amounts payable | 17/49 | €382,488 | €283,346 | -€99,142 | -25.9% |
| Amounts payable within one year | 42/48 | €373,976 | €283,346 | -€90,630 | -24.2% |
| Trade debts | 44 | €149,443 | €136,890 | -€12,553 | -8.4% |
| Suppliers | 440/4 | €149,443 | €136,890 | -€12,553 | -8.4% |
| Taxes, remuneration and social security | 45 | €31,888 | €25,492 | -€6,396 | -20.1% |
| Taxes | 450/3 | €31,888 | €25,492 | -€6,396 | -20.1% |
| Other amounts payable | 47/48 | €192,645 | €120,965 | -€71,680 | -37.2% |
| Accrued charges and deferred income | 492/3 | €8,513 | - | -€8,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,786 | €1,788 | -€2,998 | -62.6% |
| Other operating charges | 640/8 | €2,043 | €1,501 | -€542 | -26.5% |
| Gross operating margin | 9900 | €324,443 | €435,162 | +€110,718 | +34.1% |
| Operating profit (loss) | 9901 | €317,615 | €431,873 | +€114,258 | +36.0% |
| Financial income | 75/76B | €167 | €106 | -€61 | -36.5% |
| Recurring financial income | 75 | €167 | €106 | -€61 | -36.5% |
| Financial charges | 65/66B | €14,652 | €2,529 | -€12,123 | -82.7% |
| Recurring financial charges | 65 | €14,652 | €2,529 | -€12,123 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €303,130 | €429,450 | +€126,320 | +41.7% |
| Income taxes | 67/77 | €73,424 | €103,108 | +€29,684 | +40.4% |
| Profit (loss) for the period | 9904 | €229,706 | €326,342 | +€96,636 | +42.1% |
| Transfer to tax-exempt reserves | 689 | - | €189,450 | +€189,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €229,706 | €136,892 | -€92,814 | -40.4% |
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 26 October 2026 via checked.be.