SUPPORT LOGISTICS MANAGEMENT: 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.
SUPPORT LOGISTICS MANAGEMENT
Largest movements
- Stocks and contracts +€290,490
up €290,490 (+7448.5%), from €3,900 to €294,390
- Deferred charges and accrued income -€170,821
down €170,821 (-90.4%), from €189,059 to €18,238
- Receivables within one year -€170,658
down €170,658 (-69.1%), from €247,034 to €76,376
of which Trade receivables: -€170,678
- Cash +€25,050
up €25,050 (+512.5%), from €4,887 to €29,937
- Tangible fixed assets -€22,873
down €22,873 (-59.4%), from €38,537 to €15,664
of which Other tangible fixed assets: -€35,730
- Other debts -€75,339
down €75,339 (-37.8%), from €199,233 to €123,893
- Tax, wage and social debts +€34,226
up €34,226 (+108.0%), from €31,689 to €65,915
of which Taxes: +€34,409
- Profit (loss) carried forward -€26,331
down €26,331 (-43.1%), from €61,129 to €34,798
- Trade debts +€15,635
up €15,635 (+11.5%), from €136,419 to €152,054
- Purchases and services +€439,314
up €439,314 (+55.6%), from €790,227 to €1.2m
- Turnover +€409,454
up €409,454 (+42.0%), from €975,093 to €1.4m
- Gross operating margin -€29,860
down €29,860 (-16.2%), from €184,865 to €155,005
- Staff costs -€28,929
down €28,929 (-17.8%), from €162,219 to €133,290
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €483,477 | €434,665 | -€48,812 | -10.1% |
| Fixed assets | 21/28 | €38,597 | €15,724 | -€22,873 | -59.3% |
| Tangible fixed assets | 22/27 | €38,537 | €15,664 | -€22,873 | -59.4% |
| Furniture and vehicles | 24 | €2,806 | €15,664 | +€12,858 | +458.2% |
| Other tangible fixed assets | 26 | €35,730 | - | -€35,730 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €444,880 | €418,941 | -€25,940 | -5.8% |
| Stocks and contracts in progress | 3 | €3,900 | €294,390 | +€290,490 | +7448.5% |
| Stocks | 30/36 | €3,900 | €294,390 | +€290,490 | +7448.5% |
| Amounts receivable within one year | 40/41 | €247,034 | €76,376 | -€170,658 | -69.1% |
| Trade receivables | 40 | €245,540 | €74,863 | -€170,678 | -69.5% |
| Other amounts receivable | 41 | €1,494 | €1,513 | +€19 | +1.3% |
| Cash at bank and in hand | 54/58 | €4,887 | €29,937 | +€25,050 | +512.5% |
| Deferred charges and accrued income | 490/1 | €189,059 | €18,238 | -€170,821 | -90.4% |
| Total equity and liabilities | 10/49 | €483,477 | €434,665 | -€48,812 | -10.1% |
| Equity | 10/15 | €108,258 | €81,928 | -€26,331 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,530 | €28,530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,670 | €26,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,129 | €34,798 | -€26,331 | -43.1% |
| Amounts payable | 17/49 | €375,219 | €352,737 | -€22,482 | -6.0% |
| Amounts payable within one year | 42/48 | €367,341 | €341,862 | -€25,479 | -6.9% |
| Trade debts | 44 | €136,419 | €152,054 | +€15,635 | +11.5% |
| Suppliers | 440/4 | €136,419 | €152,054 | +€15,635 | +11.5% |
| Taxes, remuneration and social security | 45 | €31,689 | €65,915 | +€34,226 | +108.0% |
| Taxes | 450/3 | €8,624 | €43,033 | +€34,409 | +399.0% |
| Remuneration and social security | 454/9 | €23,066 | €22,882 | -€183 | -0.8% |
| Other amounts payable | 47/48 | €199,233 | €123,893 | -€75,339 | -37.8% |
| Accrued charges and deferred income | 492/3 | €7,878 | €10,875 | +€2,997 | +38.0% |
| Turnover | 70 | €975,093 | €1,384,547 | +€409,454 | +42.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €790,227 | €1,229,542 | +€439,314 | +55.6% |
| Remuneration, social security and pensions | 62 | €162,219 | €133,290 | -€28,929 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,275 | €3,458 | -€2,817 | -44.9% |
| Other operating charges | 640/8 | €298 | €270 | -€28 | -9.4% |
| Gross operating margin | 9900 | €184,865 | €155,005 | -€29,860 | -16.2% |
| Operating profit (loss) | 9901 | €16,074 | €17,988 | +€1,914 | +11.9% |
| Financial income | 75/76B | €1,259 | - | -€1,259 | |
| Recurring financial income | 75 | €1,259 | - | -€1,259 | |
| Financial charges | 65/66B | €9,390 | €10,546 | +€1,156 | +12.3% |
| Recurring financial charges | 65 | €9,390 | €10,546 | +€1,156 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €7,943 | €7,442 | -€501 | -6.3% |
| Income taxes | 67/77 | €3,833 | €4,741 | +€907 | +23.7% |
| Profit (loss) for the period | 9904 | €4,110 | €2,702 | -€1,409 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,110 | €2,702 | -€1,409 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.