Sugera Holding: 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.
Sugera Holding
Largest movements
- Receivables within one year -€526,940
down €526,940 (-99.6%), from €528,990 to €2,049
- Receivables after one year -€245,505
down €245,505 (-17.5%), from €1.4m to €1.2m
- Cash +€144,053
up €144,053 (+4,713%), from €3,056 to €147,109
mainly Debts after one year (+€1.2m) and Receivables within one year (+€526,940)
- Other debts -€1.6m
down €1.6m (-99.2%), from €1.6m to €12,310
- Debts after one year +€1.2m
up €1.2m, from €0 to €1.2m
- Profit (loss) carried forward -€224,454
down €224,454 (-72.3%), from €310,456 to €86,003
- Financial income -€34,053
down €34,053 (-80.2%), from €42,465 to €8,412
- Taxes -€7,214
down €7,214 (-100%), from €7,214 to €0
- Gross operating margin +€3,629
up €3,629 (+29.2%), from -€12,408 to -€8,779
- Other operating charges +€250
up €250 (+23.1%), from €1,086 to €1,336
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 | €1,961,367 | €1,323,449 | -€637,918 | -32.5% |
| Fixed assets | 21/28 | €23,816 | €14,290 | -€9,526 | -40.0% |
| Financial fixed assets | 28 | €23,816 | €14,290 | -€9,526 | -40.0% |
| Current assets | 29/58 | €1,937,551 | €1,309,159 | -€628,392 | -32.4% |
| Amounts receivable after more than one year | 29 | €1,405,505 | €1,160,000 | -€245,505 | -17.5% |
| Other amounts receivable | 291 | €1,405,505 | €1,160,000 | -€245,505 | -17.5% |
| Amounts receivable within one year | 40/41 | €528,990 | €2,049 | -€526,940 | -99.6% |
| Other amounts receivable | 41 | €528,990 | €2,049 | -€526,940 | -99.6% |
| Cash at bank and in hand | 54/58 | €3,056 | €147,109 | +€144,053 | +4,713% |
| Total equity and liabilities | 10/49 | €1,961,367 | €1,323,449 | -€637,918 | -32.5% |
| Equity | 10/15 | €335,246 | €110,792 | -€224,454 | -67.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €310,456 | €86,003 | -€224,454 | -72.3% |
| Amounts payable | 17/49 | €1,626,122 | €1,212,657 | -€413,465 | -25.4% |
| Amounts payable after more than one year | 17 | €0 | €1,200,000 | +€1.2m | |
| Financial debts | 170/4 | €0 | €1,200,000 | +€1.2m | |
| Amounts payable within one year | 42/48 | €1,626,122 | €12,657 | -€1.6m | -99.2% |
| Trade debts | 44 | - | €347 | +€347 | |
| Suppliers | 440/4 | - | €347 | +€347 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,626,122 | €12,310 | -€1.6m | -99.2% |
| Other operating charges | 640/8 | €1,086 | €1,336 | +€250 | +23.1% |
| Gross operating margin | 9900 | -€12,408 | -€8,779 | +€3,629 | +29.2% |
| Operating profit (loss) | 9901 | -€13,493 | -€10,115 | +€3,379 | +25.0% |
| Financial income | 75/76B | €42,465 | €8,412 | -€34,053 | -80.2% |
| Recurring financial income | 75 | €42,465 | €8,412 | -€34,053 | -80.2% |
| Financial charges | 65/66B | €114 | €232 | +€118 | +104% |
| Recurring financial charges | 65 | €114 | €232 | +€118 | +104% |
| Profit (loss) for the period before taxes | 9903 | €28,858 | -€1,935 | -€30,792 | |
| Income taxes | 67/77 | €7,214 | €0 | -€7,214 | -100% |
| Profit (loss) for the period | 9904 | €21,643 | -€1,935 | -€23,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,643 | -€1,935 | -€23,578 |
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 28 October 2026 via checked.be.