SUR MESURE: 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.
SUR MESURE
Largest movements
- Receivables within one year +€9,992
new in 2025: €9,992
- Intangible fixed assets -€9,000
down €9,000 (-20.2%), from €44,582 to €35,582
- Cash +€1,706
up €1,706 (+68.7%), from €2,484 to €4,190
mainly Net result for the year (+€11,661) and Depreciation (+€9,000)
- Profit (loss) carried forward +€11,661
up €11,661 (+62.7%), from -€18,590 to -€6,928
- Debts after one year -€8,897
down €8,897 (-79.9%), from €11,141 to €2,243
- Gross operating margin +€14,856
up €14,856 (+229.8%), from €6,465 to €21,322
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.
Cash bridge derived
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 | €47,224 | €50,222 | +€2,998 | +6.3% |
| Fixed assets | 21/28 | €44,582 | €35,582 | -€9,000 | -20.2% |
| Intangible fixed assets | 21 | €44,582 | €35,582 | -€9,000 | -20.2% |
| Current assets | 29/58 | €2,642 | €14,640 | +€11,998 | +454.1% |
| Amounts receivable within one year | 40/41 | - | €9,992 | +€9,992 | |
| Trade receivables | 40 | - | €9,992 | +€9,992 | |
| Cash at bank and in hand | 54/58 | €2,484 | €4,190 | +€1,706 | +68.7% |
| Deferred charges and accrued income | 490/1 | €158 | €458 | +€300 | +189.3% |
| Total equity and liabilities | 10/49 | €47,224 | €50,222 | +€2,998 | +6.3% |
| Equity | 10/15 | -€6,590 | €5,072 | +€11,661 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,590 | -€6,928 | +€11,661 | +62.7% |
| Amounts payable | 17/49 | €53,814 | €45,150 | -€8,664 | -16.1% |
| Amounts payable after more than one year | 17 | €11,141 | €2,243 | -€8,897 | -79.9% |
| Financial debts | 170/4 | €11,141 | €2,243 | -€8,897 | -79.9% |
| Amounts payable within one year | 42/48 | €42,673 | €42,907 | +€233 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €8,776 | €8,897 | +€121 | +1.4% |
| Trade debts | 44 | €313 | €26 | -€287 | -91.8% |
| Suppliers | 440/4 | €313 | €26 | -€287 | -91.8% |
| Taxes, remuneration and social security | 45 | €3,623 | €3,697 | +€74 | +2.0% |
| Taxes | 450/3 | €2,552 | €3,697 | +€1,145 | +44.9% |
| Remuneration and social security | 454/9 | €1,071 | - | -€1,071 | |
| Other amounts payable | 47/48 | €29,962 | €30,287 | +€326 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,000 | €9,000 | = | 0.0% |
| Other operating charges | 640/8 | €231 | €239 | +€8 | +3.3% |
| Gross operating margin | 9900 | €6,465 | €21,322 | +€14,856 | +229.8% |
| Operating profit (loss) | 9901 | -€2,766 | €12,083 | +€14,849 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €431 | €291 | -€141 | -32.6% |
| Recurring financial charges | 65 | €431 | €291 | -€141 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,197 | €11,793 | +€14,990 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€3,336 | €11,661 | +€14,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,336 | €11,661 | +€14,998 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.