SUIU DENT: 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.
SUIU DENT
Largest movements
- Cash +€88,485
up €88,485 (+164%), from €53,905 to €142,390
mainly Other debts (+€330,658) and Net result for the year (+€289,897)
- Tangible fixed assets -€27,352
down €27,352 (-3.7%), from €749,040 to €721,688
- Deferred charges and accrued income -€14,448
down €14,448 (-51.1%), from €28,267 to €13,820
- Other debts +€330,658
up €330,658 (+7,752%), from €4,266 to €334,924
- Reserves -€152,923
down €152,923 (-56.9%), from €268,923 to €116,000
- Debts after one year -€135,293
down €135,293 (-25.5%), from €530,800 to €395,507
of which Other amounts payable: -€89,852
- Current portion of long-term debt +€12,103
up €12,103 (+63.0%), from €19,200 to €31,303
- Gross operating margin +€266,902
up €266,902 (+123%), from €216,421 to €483,323
- Taxes +€70,135
up €70,135 (+323%), from €21,694 to €91,829
- Depreciation +€21,969
up €21,969 (+49.1%), from €44,729 to €66,698
- Staff costs +€13,697
new in 2025: €13,697
- Other operating charges +€5,480
up €5,480 (+241%), from €2,276 to €7,756
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 | €836,727 | €894,703 | +€57,976 | +6.9% |
| Fixed assets | 21/28 | €749,040 | €724,188 | -€24,852 | -3.3% |
| Tangible fixed assets | 22/27 | €749,040 | €721,688 | -€27,352 | -3.7% |
| Land and buildings | 22 | €476,913 | €470,680 | -€6,233 | -1.3% |
| Plant, machinery and equipment | 23 | €197,308 | €189,263 | -€8,045 | -4.1% |
| Furniture and vehicles | 24 | €74,819 | €61,745 | -€13,074 | -17.5% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €87,687 | €170,514 | +€82,828 | +94.5% |
| Amounts receivable within one year | 40/41 | €5,514 | €14,305 | +€8,790 | +159% |
| Trade receivables | 40 | €4,208 | €1,132 | -€3,076 | -73.1% |
| Other amounts receivable | 41 | €1,306 | €13,172 | +€11,866 | +908% |
| Cash at bank and in hand | 54/58 | €53,905 | €142,390 | +€88,485 | +164% |
| Deferred charges and accrued income | 490/1 | €28,267 | €13,820 | -€14,448 | -51.1% |
| Total equity and liabilities | 10/49 | €836,727 | €894,703 | +€57,976 | +6.9% |
| Equity | 10/15 | €269,923 | €117,000 | -€152,923 | -56.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €268,923 | €116,000 | -€152,923 | -56.9% |
| Distributable reserves | 133 | €268,923 | €116,000 | -€152,923 | -56.9% |
| Amounts payable | 17/49 | €566,804 | €777,703 | +€210,898 | +37.2% |
| Amounts payable after more than one year | 17 | €530,800 | €395,507 | -€135,293 | -25.5% |
| Financial debts | 170/4 | €310,000 | €264,559 | -€45,441 | -14.7% |
| Other amounts payable | 178/9 | €220,800 | €130,948 | -€89,852 | -40.7% |
| Amounts payable within one year | 42/48 | €34,063 | €382,195 | +€348,132 | +1,022% |
| Current portion of amounts payable after more than one year | 42 | €19,200 | €31,303 | +€12,103 | +63.0% |
| Trade debts | 44 | €3,697 | €4,843 | +€1,146 | +31.0% |
| Suppliers | 440/4 | €3,697 | €4,843 | +€1,146 | +31.0% |
| Taxes, remuneration and social security | 45 | €6,901 | €11,126 | +€4,225 | +61.2% |
| Taxes | 450/3 | €6,901 | €5,295 | -€1,606 | -23.3% |
| Remuneration and social security | 454/9 | - | €5,831 | +€5,831 | |
| Other amounts payable | 47/48 | €4,266 | €334,924 | +€330,658 | +7,752% |
| Accrued charges and deferred income | 492/3 | €1,941 | - | -€1,941 | |
| Remuneration, social security and pensions | 62 | - | €13,697 | +€13,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,729 | €66,698 | +€21,969 | +49.1% |
| Other operating charges | 640/8 | €2,276 | €7,756 | +€5,480 | +241% |
| Gross operating margin | 9900 | €216,421 | €483,323 | +€266,902 | +123% |
| Operating profit (loss) | 9901 | €169,415 | €395,172 | +€225,757 | +133% |
| Financial income | 75/76B | €64 | €309 | +€245 | +382% |
| Recurring financial income | 75 | €64 | €309 | +€245 | +382% |
| Financial charges | 65/66B | €13,020 | €13,755 | +€735 | +5.6% |
| Recurring financial charges | 65 | €13,020 | €13,755 | +€735 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €156,460 | €381,726 | +€225,266 | +144% |
| Income taxes | 67/77 | €21,694 | €91,829 | +€70,135 | +323% |
| Profit (loss) for the period | 9904 | €134,766 | €289,897 | +€155,131 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €134,766 | €289,897 | +€155,131 | +115% |
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 20 October 2026 via checked.be.