SUKASA: 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.
SUKASA
Largest movements
- Cash +€24,231
up €24,231 (+76.9%), from €31,518 to €55,749
mainly Net result for the year (+€32,777) and Advances received (+€21,483)
- Financial fixed assets +€7,532
up €7,532 (+31.2%), from €24,160 to €31,692
- Receivables within one year -€5,286
down €5,286 (-19.3%), from €27,434 to €22,148
of which Trade receivables: -€11,167
- Tangible fixed assets +€2,442
up €2,442 (+177%), from €1,383 to €3,826
of which Furniture and vehicles: +€2,773
- Advances received +€21,483
up €21,483 (+54.0%), from €39,800 to €61,283
- Reserves +€12,777
up €12,777 (+49.7%), from €25,723 to €38,501
- Trade debts -€8,800
down €8,800 (-75.9%), from €11,600 to €2,799
- Tax, wage and social debts +€2,478
up €2,478 (+39.0%), from €6,354 to €8,832
of which Taxes: +€2,478
- Gross operating margin +€7,474
up €7,474 (+18.6%), from €40,077 to €47,551
- Taxes +€3,064
up €3,064 (+44.8%), from €6,840 to €9,904
- Staff costs +€2,622
new in 2025: €2,622
- Financial charges +€689
up €689 (+146%), from €473 to €1,162
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 | €85,477 | €113,414 | +€27,937 | +32.7% |
| Fixed assets | 21/28 | €25,543 | €35,517 | +€9,974 | +39.0% |
| Tangible fixed assets | 22/27 | €1,383 | €3,826 | +€2,442 | +177% |
| Plant, machinery and equipment | 23 | €840 | €510 | -€330 | -39.3% |
| Furniture and vehicles | 24 | €543 | €3,316 | +€2,773 | +511% |
| Financial fixed assets | 28 | €24,160 | €31,692 | +€7,532 | +31.2% |
| Current assets | 29/58 | €59,934 | €77,897 | +€17,963 | +30.0% |
| Amounts receivable within one year | 40/41 | €27,434 | €22,148 | -€5,286 | -19.3% |
| Trade receivables | 40 | €17,745 | €6,579 | -€11,167 | -62.9% |
| Other amounts receivable | 41 | €9,689 | €15,570 | +€5,881 | +60.7% |
| Cash at bank and in hand | 54/58 | €31,518 | €55,749 | +€24,231 | +76.9% |
| Deferred charges and accrued income | 490/1 | €982 | - | -€982 | |
| Total equity and liabilities | 10/49 | €85,477 | €113,414 | +€27,937 | +32.7% |
| Equity | 10/15 | €27,723 | €40,501 | +€12,777 | +46.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,723 | €38,501 | +€12,777 | +49.7% |
| Distributable reserves | 133 | €25,723 | €38,501 | +€12,777 | +49.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €57,754 | €72,914 | +€15,160 | +26.2% |
| Amounts payable within one year | 42/48 | €57,754 | €72,914 | +€15,160 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,600 | €2,799 | -€8,800 | -75.9% |
| Suppliers | 440/4 | €11,600 | €2,799 | -€8,800 | -75.9% |
| Advances received on contracts in progress | 46 | €39,800 | €61,283 | +€21,483 | +54.0% |
| Taxes, remuneration and social security | 45 | €6,354 | €8,832 | +€2,478 | +39.0% |
| Taxes | 450/3 | €6,354 | €8,832 | +€2,478 | +39.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €2,622 | +€2,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €1,000 | +€184 | +22.5% |
| Other operating charges | 640/8 | €669 | €694 | +€26 | +3.9% |
| Gross operating margin | 9900 | €40,077 | €47,551 | +€7,474 | +18.6% |
| Operating profit (loss) | 9901 | €38,592 | €43,234 | +€4,642 | +12.0% |
| Financial income | 75/76B | €353 | €608 | +€255 | +72.4% |
| Recurring financial income | 75 | €353 | €608 | +€255 | +72.4% |
| Financial charges | 65/66B | €473 | €1,162 | +€689 | +146% |
| Recurring financial charges | 65 | €473 | €1,162 | +€689 | +146% |
| Profit (loss) for the period before taxes | 9903 | €38,472 | €42,681 | +€4,208 | +10.9% |
| Income taxes | 67/77 | €6,840 | €9,904 | +€3,064 | +44.8% |
| Profit (loss) for the period | 9904 | €31,633 | €32,777 | +€1,144 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,633 | €32,777 | +€1,144 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.