Sui Generis: 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.
Sui Generis
Largest movements
- Tangible fixed assets +€248,970
up €248,970 (+347.9%), from €71,559 to €320,529
of which Assets under construction and advance payments: +€207,023
- Receivables within one year -€6,688
no longer reported in 2025 (was €6,688)
- Cash -€3,827
down €3,827 (-15.6%), from €24,576 to €20,749
mainly Investment in fixed assets (net) (-€275,646) and Tax, wage and social debts (-€6,087)
- Debts after one year +€201,845
up €201,845 (+496.0%), from €40,693 to €242,538
- Current portion of long-term debt +€23,941
up €23,941 (+263.1%), from €9,100 to €33,041
- Other debts +€18,536
up €18,536 (+2225.2%), from €833 to €19,369
- Tax, wage and social debts -€6,087
down €6,087 (-31.5%), from €19,334 to €13,247
- Depreciation +€13,030
up €13,030 (+95.5%), from €13,647 to €26,677
- Gross operating margin +€9,555
up €9,555 (+33.5%), from €28,502 to €38,057
- Financial charges +€6,204
up €6,204 (+246.6%), from €2,516 to €8,720
- Other operating charges +€2,921
up €2,921 (+339.8%), from €860 to €3,780
- Taxes -€2,763
down €2,763 (-84.5%), from €3,271 to €508
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.
Cash bridge derived
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 | €103,368 | €343,041 | +€239,672 | +231.9% |
| Fixed assets | 21/28 | €71,559 | €320,529 | +€248,970 | +347.9% |
| Tangible fixed assets | 22/27 | €71,559 | €320,529 | +€248,970 | +347.9% |
| Furniture and vehicles | 24 | €58,059 | €100,006 | +€41,947 | +72.2% |
| Assets under construction and advance payments | 27 | €13,500 | €220,523 | +€207,023 | +1533.5% |
| Current assets | 29/58 | €31,810 | €22,512 | -€9,297 | -29.2% |
| Amounts receivable within one year | 40/41 | €6,688 | - | -€6,688 | |
| Other amounts receivable | 41 | €6,688 | - | -€6,688 | |
| Cash at bank and in hand | 54/58 | €24,576 | €20,749 | -€3,827 | -15.6% |
| Deferred charges and accrued income | 490/1 | €546 | €1,763 | +€1,218 | +223.1% |
| Total equity and liabilities | 10/49 | €103,368 | €343,041 | +€239,672 | +231.9% |
| Equity | 10/15 | €32,891 | €31,263 | -€1,628 | -4.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,391 | €28,763 | -€1,628 | -5.4% |
| Distributable reserves | 133 | €30,391 | €28,763 | -€1,628 | -5.4% |
| Amounts payable | 17/49 | €70,477 | €311,777 | +€241,300 | +342.4% |
| Amounts payable after more than one year | 17 | €40,693 | €242,538 | +€201,845 | +496.0% |
| Financial debts | 170/4 | €40,693 | €242,538 | +€201,845 | +496.0% |
| Amounts payable within one year | 42/48 | €29,784 | €69,058 | +€39,275 | +131.9% |
| Current portion of amounts payable after more than one year | 42 | €9,100 | €33,041 | +€23,941 | +263.1% |
| Trade debts | 44 | €517 | €3,401 | +€2,884 | +557.9% |
| Suppliers | 440/4 | €517 | €3,401 | +€2,884 | +557.9% |
| Taxes, remuneration and social security | 45 | €19,334 | €13,247 | -€6,087 | -31.5% |
| Taxes | 450/3 | €19,334 | €13,247 | -€6,087 | -31.5% |
| Other amounts payable | 47/48 | €833 | €19,369 | +€18,536 | +2225.2% |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,647 | €26,677 | +€13,030 | +95.5% |
| Other operating charges | 640/8 | €860 | €3,780 | +€2,921 | +339.8% |
| Gross operating margin | 9900 | €28,502 | €38,057 | +€9,555 | +33.5% |
| Operating profit (loss) | 9901 | €13,996 | €7,600 | -€6,396 | -45.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,516 | €8,720 | +€6,204 | +246.6% |
| Recurring financial charges | 65 | €2,516 | €8,720 | +€6,204 | +246.6% |
| Profit (loss) for the period before taxes | 9903 | €11,482 | -€1,120 | -€12,602 | |
| Income taxes | 67/77 | €3,271 | €508 | -€2,763 | -84.5% |
| Profit (loss) for the period | 9904 | €8,210 | -€1,628 | -€9,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,210 | -€1,628 | -€9,838 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.