SUR LE POUCE: 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 LE POUCE
Largest movements
- Tangible fixed assets -€10,042
no longer reported in 2025 (was €10,042)
of which Plant, machinery and equipment: -€8,952
- Receivables within one year -€431
no longer reported in 2025 (was €431)
- Debts after one year -€7,355
down €7,355 (-18.6%), from €39,542 to €32,187
- Profit (loss) carried forward -€2,495
down €2,495 (-5.7%), from -€43,665 to -€46,160
- Trade debts -€1,565
no longer reported in 2025 (was €1,565)
- Tax, wage and social debts +€1,407
up €1,407 (+1,054%), from €133 to €1,541
- Short-term financial debts -€346
down €346 (-91.6%), from €378 to €32
- Staff costs -€26,713
down €26,713 (-99.4%), from €26,862 to €149
- Gross operating margin -€13,458
down €13,458, from €11,986 to -€1,472
- Depreciation -€1,165
no longer reported in 2025 (was €1,165)
- Financial charges -€238
down €238 (-71.1%), from €335 to €97
- Other operating charges -€136
down €136 (-13.2%), from €1,033 to €897
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,473 | - | -€10,473 | |
| Fixed assets | 21/28 | €10,042 | - | -€10,042 | |
| Tangible fixed assets | 22/27 | €10,042 | - | -€10,042 | |
| Plant, machinery and equipment | 23 | €8,952 | - | -€8,952 | |
| Furniture and vehicles | 24 | €1,090 | - | -€1,090 | |
| Current assets | 29/58 | €431 | - | -€431 | |
| Amounts receivable within one year | 40/41 | €431 | - | -€431 | |
| Other amounts receivable | 41 | €431 | - | -€431 | |
| Total equity and liabilities | 10/49 | €10,473 | - | -€10,473 | |
| Equity | 10/15 | -€31,145 | -€33,760 | -€2,615 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120 | - | -€120 | |
| Non-distributable reserves | 130/1 | €120 | - | -€120 | |
| Other | 1319 | €120 | - | -€120 | |
| Profit (loss) carried forward | 14 | -€43,665 | -€46,160 | -€2,495 | -5.7% |
| Amounts payable | 17/49 | €41,618 | €33,760 | -€7,859 | -18.9% |
| Amounts payable after more than one year | 17 | €39,542 | €32,187 | -€7,355 | -18.6% |
| Other amounts payable | 178/9 | €39,542 | €32,187 | -€7,355 | -18.6% |
| Amounts payable within one year | 42/48 | €2,076 | €1,573 | -€503 | -24.2% |
| Financial debts | 43 | €378 | €32 | -€346 | -91.6% |
| Credit institutions | 430/8 | €378 | €32 | -€346 | -91.6% |
| Trade debts | 44 | €1,565 | - | -€1,565 | |
| Suppliers | 440/4 | €1,565 | - | -€1,565 | |
| Taxes, remuneration and social security | 45 | €133 | €1,541 | +€1,407 | +1,054% |
| Taxes | 450/3 | €133 | €1,541 | +€1,407 | +1,054% |
| Remuneration, social security and pensions | 62 | €26,862 | €149 | -€26,713 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,165 | - | -€1,165 | |
| Other operating charges | 640/8 | €1,033 | €897 | -€136 | -13.2% |
| Gross operating margin | 9900 | €11,986 | -€1,472 | -€13,458 | |
| Operating profit (loss) | 9901 | -€17,075 | -€2,518 | +€14,557 | +85.3% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.3% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.3% |
| Financial charges | 65/66B | €335 | €97 | -€238 | -71.1% |
| Recurring financial charges | 65 | €335 | €97 | -€238 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,401 | -€2,615 | +€14,787 | +85.0% |
| Profit (loss) for the period | 9904 | -€17,401 | -€2,615 | +€14,787 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,401 | -€2,615 | +€14,787 | +85.0% |
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 28 October 2026 via checked.be.