Suguna: 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.
Suguna
Largest movements
- Cash -€23,833
down €23,833 (-46.8%), from €50,955 to €27,121
mainly Investment in fixed assets (net) (-€22,783) and Other debts (-€8,815)
- Tangible fixed assets +€18,979
up €18,979 (+312.5%), from €6,072 to €25,051
of which Land and buildings: +€11,189
- Receivables within one year +€2,567
up €2,567 (+8.7%), from €29,566 to €32,134
of which Trade receivables: +€12,281
- Reserves +€16,699
up €16,699 (+30.7%), from €54,350 to €71,049
- Other debts -€8,815
down €8,815 (-70.2%), from €12,557 to €3,741
- Trade debts -€5,348
down €5,348 (-53.2%), from €10,060 to €4,712
- Tax, wage and social debts -€4,065
down €4,065 (-53.3%), from €7,627 to €3,562
- Gross operating margin +€3,821
up €3,821 (+17.2%), from €22,280 to €26,101
- Depreciation +€2,726
up €2,726 (+253.0%), from €1,078 to €3,804
- Taxes -€742
down €742 (-12.3%), from €6,051 to €5,310
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,594 | €85,063 | -€1,530 | -1.8% |
| Fixed assets | 21/28 | €6,072 | €25,051 | +€18,979 | +312.5% |
| Tangible fixed assets | 22/27 | €6,072 | €25,051 | +€18,979 | +312.5% |
| Land and buildings | 22 | €5,188 | €16,377 | +€11,189 | +215.7% |
| Plant, machinery and equipment | 23 | - | €2,065 | +€2,065 | |
| Furniture and vehicles | 24 | €885 | €6,609 | +€5,725 | +647.2% |
| Current assets | 29/58 | €80,521 | €60,013 | -€20,509 | -25.5% |
| Amounts receivable within one year | 40/41 | €29,566 | €32,134 | +€2,567 | +8.7% |
| Trade receivables | 40 | €17,860 | €30,141 | +€12,281 | +68.8% |
| Other amounts receivable | 41 | €11,706 | €1,993 | -€9,714 | -83.0% |
| Cash at bank and in hand | 54/58 | €50,955 | €27,121 | -€23,833 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €757 | +€757 | |
| Total equity and liabilities | 10/49 | €86,594 | €85,063 | -€1,530 | -1.8% |
| Equity | 10/15 | €56,350 | €73,049 | +€16,699 | +29.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,350 | €71,049 | +€16,699 | +30.7% |
| Distributable reserves | 133 | €54,350 | €71,049 | +€16,699 | +30.7% |
| Amounts payable | 17/49 | €30,244 | €12,015 | -€18,229 | -60.3% |
| Amounts payable within one year | 42/48 | €30,244 | €12,015 | -€18,229 | -60.3% |
| Trade debts | 44 | €10,060 | €4,712 | -€5,348 | -53.2% |
| Suppliers | 440/4 | €10,060 | €4,712 | -€5,348 | -53.2% |
| Taxes, remuneration and social security | 45 | €7,627 | €3,562 | -€4,065 | -53.3% |
| Taxes | 450/3 | €7,627 | €3,562 | -€4,065 | -53.3% |
| Other amounts payable | 47/48 | €12,557 | €3,741 | -€8,815 | -70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €3,804 | +€2,726 | +253.0% |
| Other operating charges | 640/8 | - | €163 | +€163 | |
| Gross operating margin | 9900 | €22,280 | €26,101 | +€3,821 | +17.2% |
| Operating profit (loss) | 9901 | €21,202 | €22,135 | +€932 | +4.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €133 | €126 | -€6 | -4.7% |
| Recurring financial charges | 65 | €133 | €126 | -€7 | -4.9% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €21,070 | €22,008 | +€939 | +4.5% |
| Income taxes | 67/77 | €6,051 | €5,310 | -€742 | -12.3% |
| Profit (loss) for the period | 9904 | €15,018 | €16,699 | +€1,680 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,018 | €16,699 | +€1,680 | +11.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.