SUÏPOR: 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.
SUÏPOR
Largest movements
- Tangible fixed assets -€60,479
down €60,479 (-16.0%), from €379,110 to €318,631
of which Land and buildings: -€59,993
- Receivables within one year +€28,910
up €28,910 (+3777.5%), from €765 to €29,675
of which Other amounts receivable: +€17,480
- Cash +€26,675
up €26,675 (+544.5%), from €4,899 to €31,574
mainly Depreciation (+€62,483) and Net result for the year (+€60,277)
- Current investments +€5,000
new in 2025: €5,000
- Reserves +€60,277
up €60,277 (+221.8%), from €27,178 to €87,455
- Debts after one year -€51,667
down €51,667 (-80.0%), from €64,583 to €12,917
- Other debts -€15,864
no longer reported in 2025 (was €15,864)
- Trade debts +€9,637
up €9,637 (+454.2%), from €2,122 to €11,759
- Gross operating margin +€50,808
up €50,808 (+48.1%), from €105,696 to €156,504
- Taxes +€17,219
up €17,219 (+709.6%), from €2,426 to €19,645
- Other operating charges +€6,726
up €6,726 (+168.8%), from €3,984 to €10,710
- Financial charges -€3,072
down €3,072 (-43.3%), from €7,103 to €4,030
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 | €389,456 | €392,705 | +€3,248 | +0.8% |
| Fixed assets | 21/28 | €379,110 | €318,631 | -€60,479 | -16.0% |
| Tangible fixed assets | 22/27 | €379,110 | €318,631 | -€60,479 | -16.0% |
| Land and buildings | 22 | €373,998 | €314,005 | -€59,993 | -16.0% |
| Plant, machinery and equipment | 23 | €4,372 | €2,490 | -€1,882 | -43.0% |
| Furniture and vehicles | 24 | €741 | €2,137 | +€1,396 | +188.5% |
| Current assets | 29/58 | €10,346 | €74,073 | +€63,727 | +616.0% |
| Stocks and contracts in progress | 3 | €2,641 | €2,673 | +€33 | +1.2% |
| Stocks | 30/36 | €2,641 | €2,673 | +€33 | +1.2% |
| Amounts receivable within one year | 40/41 | €765 | €29,675 | +€28,910 | +3777.5% |
| Trade receivables | 40 | €765 | €12,195 | +€11,430 | +1493.5% |
| Other amounts receivable | 41 | - | €17,480 | +€17,480 | |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €4,899 | €31,574 | +€26,675 | +544.5% |
| Deferred charges and accrued income | 490/1 | €2,040 | €5,151 | +€3,110 | +152.4% |
| Total equity and liabilities | 10/49 | €389,456 | €392,705 | +€3,248 | +0.8% |
| Equity | 10/15 | €244,629 | €304,906 | +€60,277 | +24.6% |
| Contributions | 10/11 | €89,960 | €89,960 | = | 0.0% |
| Reserves | 13 | €27,178 | €87,455 | +€60,277 | +221.8% |
| Distributable reserves | 133 | €27,178 | €87,455 | +€60,277 | +221.8% |
| Profit (loss) carried forward | 14 | €127,491 | €127,491 | = | 0.0% |
| Amounts payable | 17/49 | €144,827 | €87,798 | -€57,029 | -39.4% |
| Amounts payable after more than one year | 17 | €64,583 | €12,917 | -€51,667 | -80.0% |
| Financial debts | 170/4 | €64,583 | €12,917 | -€51,667 | -80.0% |
| Amounts payable within one year | 42/48 | €74,536 | €69,776 | -€4,759 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €51,667 | €51,667 | = | 0.0% |
| Trade debts | 44 | €2,122 | €11,759 | +€9,637 | +454.2% |
| Suppliers | 440/4 | €2,122 | €11,759 | +€9,637 | +454.2% |
| Taxes, remuneration and social security | 45 | €4,884 | €6,350 | +€1,467 | +30.0% |
| Taxes | 450/3 | €4,884 | €6,350 | +€1,467 | +30.0% |
| Other amounts payable | 47/48 | €15,864 | - | -€15,864 | |
| Accrued charges and deferred income | 492/3 | €5,708 | €5,105 | -€603 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,387 | €62,483 | -€904 | -1.4% |
| Other operating charges | 640/8 | €3,984 | €10,710 | +€6,726 | +168.8% |
| Gross operating margin | 9900 | €105,696 | €156,504 | +€50,808 | +48.1% |
| Operating profit (loss) | 9901 | €38,325 | €83,311 | +€44,986 | +117.4% |
| Financial income | 75/76B | €41 | €642 | +€601 | +1461.3% |
| Recurring financial income | 75 | €41 | €642 | +€601 | +1461.3% |
| Financial charges | 65/66B | €7,103 | €4,030 | -€3,072 | -43.3% |
| Recurring financial charges | 65 | €7,103 | €4,030 | -€3,072 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €31,263 | €79,922 | +€48,659 | +155.6% |
| Income taxes | 67/77 | €2,426 | €19,645 | +€17,219 | +709.6% |
| Profit (loss) for the period | 9904 | €28,837 | €60,277 | +€31,440 | +109.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,837 | €60,277 | +€31,440 | +109.0% |
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 2 October 2026 via checked.be.