Sur Essel: 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.
Sur Essel
Largest movements
- Cash +€22,284
up €22,284 (+106%), from €20,976 to €43,260
mainly Net result for the year (+€28,042) and Current investments (+€10,015)
- Current investments -€10,015
down €10,015 (-100%), from €10,015 to €0
- Deferred charges and accrued income +€6,734
up €6,734 (+34,060%), from €20 to €6,753
- Receivables within one year +€5,100
up €5,100 (+53.8%), from €9,473 to €14,573
- Reserves +€28,042
up €28,042 (+87.4%), from €32,089 to €60,132
- Tax, wage and social debts +€8,524
up €8,524 (+137%), from €6,213 to €14,737
of which Taxes: +€6,228
- Other debts -€7,164
down €7,164 (-92.9%), from €7,708 to €544
- Trade debts -€5,829
down €5,829 (-78.2%), from €7,455 to €1,626
- Gross operating margin -€3,842
down €3,842 (-8.1%), from €47,444 to €43,602
- Taxes -€1,597
down €1,597 (-12.6%), from €12,654 to €11,057
- Depreciation +€1,141
up €1,141 (+56.8%), from €2,010 to €3,152
- Financial charges +€798
up €798 (+1,178%), from €68 to €866
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 | €54,465 | €78,038 | +€23,573 | +43.3% |
| Fixed assets | 21/28 | €13,982 | €13,451 | -€530 | -3.8% |
| Tangible fixed assets | 22/27 | €13,982 | €13,451 | -€530 | -3.8% |
| Plant, machinery and equipment | 23 | €6,216 | €7,580 | +€1,364 | +21.9% |
| Furniture and vehicles | 24 | €7,766 | €5,871 | -€1,894 | -24.4% |
| Current assets | 29/58 | €40,484 | €64,587 | +€24,103 | +59.5% |
| Amounts receivable within one year | 40/41 | €9,473 | €14,573 | +€5,100 | +53.8% |
| Trade receivables | 40 | €9,473 | €14,573 | +€5,100 | +53.8% |
| Current investments | 50/53 | €10,015 | €0 | -€10,015 | -100% |
| Cash at bank and in hand | 54/58 | €20,976 | €43,260 | +€22,284 | +106% |
| Deferred charges and accrued income | 490/1 | €20 | €6,753 | +€6,734 | +34,060% |
| Total equity and liabilities | 10/49 | €54,465 | €78,038 | +€23,573 | +43.3% |
| Equity | 10/15 | €33,089 | €61,132 | +€28,042 | +84.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,089 | €60,132 | +€28,042 | +87.4% |
| Distributable reserves | 133 | €32,089 | €60,132 | +€28,042 | +87.4% |
| Amounts payable | 17/49 | €21,376 | €16,907 | -€4,469 | -20.9% |
| Amounts payable within one year | 42/48 | €21,376 | €16,907 | -€4,469 | -20.9% |
| Trade debts | 44 | €7,455 | €1,626 | -€5,829 | -78.2% |
| Suppliers | 440/4 | €7,455 | €1,626 | -€5,829 | -78.2% |
| Taxes, remuneration and social security | 45 | €6,213 | €14,737 | +€8,524 | +137% |
| Taxes | 450/3 | €6,213 | €12,441 | +€6,228 | +100% |
| Remuneration and social security | 454/9 | - | €2,296 | +€2,296 | |
| Other amounts payable | 47/48 | €7,708 | €544 | -€7,164 | -92.9% |
| Remuneration, social security and pensions | 62 | €480 | €480 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,010 | €3,152 | +€1,141 | +56.8% |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.6% |
| Gross operating margin | 9900 | €47,444 | €43,602 | -€3,842 | -8.1% |
| Operating profit (loss) | 9901 | €44,785 | €39,850 | -€4,935 | -11.0% |
| Financial income | 75/76B | €26 | €115 | +€89 | +349% |
| Recurring financial income | 75 | €26 | €115 | +€89 | +349% |
| Financial charges | 65/66B | €68 | €866 | +€798 | +1,178% |
| Recurring financial charges | 65 | €68 | €866 | +€798 | +1,178% |
| Profit (loss) for the period before taxes | 9903 | €44,743 | €39,099 | -€5,644 | -12.6% |
| Income taxes | 67/77 | €12,654 | €11,057 | -€1,597 | -12.6% |
| Profit (loss) for the period | 9904 | €32,089 | €28,042 | -€4,047 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,089 | €28,042 | -€4,047 | -12.6% |
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 21 October 2026 via checked.be.