Sur Mesure: 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 Mesure
Largest movements
- Cash -€137,042
down €137,042 (-79.9%), from €171,614 to €34,572
mainly Other debts (-€101,134) and Debts after one year (-€50,439)
- Receivables within one year +€28,740
up €28,740, from €0 to €28,740
- Other debts -€101,134
down €101,134 (-50.4%), from €200,750 to €99,616
- Debts after one year -€50,439
down €50,439 (-19.7%), from €255,748 to €205,309
- Reserves +€44,536
up €44,536 (+11.0%), from €404,358 to €448,893
- Gross operating margin +€21,389
up €21,389 (+47.6%), from €44,942 to €66,331
- Taxes +€6,269
up €6,269 (+60.1%), from €10,431 to €16,701
- Financial charges -€1,730
down €1,730 (-30.0%), from €5,760 to €4,030
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 | €1,981,880 | €1,873,578 | -€108,302 | -5.5% |
| Fixed assets | 21/28 | €1,810,266 | €1,810,266 | = | 0.0% |
| Financial fixed assets | 28 | €1,810,266 | €1,810,266 | = | 0.0% |
| Current assets | 29/58 | €171,614 | €63,312 | -€108,302 | -63.1% |
| Amounts receivable within one year | 40/41 | €0 | €28,740 | +€28,740 | |
| Trade receivables | 40 | €0 | €28,740 | +€28,740 | |
| Cash at bank and in hand | 54/58 | €171,614 | €34,572 | -€137,042 | -79.9% |
| Total equity and liabilities | 10/49 | €1,981,880 | €1,873,578 | -€108,302 | -5.5% |
| Equity | 10/15 | €1,324,358 | €1,368,893 | +€44,536 | +3.4% |
| Contributions | 10/11 | €920,000 | €920,000 | = | 0.0% |
| Reserves | 13 | €404,358 | €448,893 | +€44,536 | +11.0% |
| Distributable reserves | 133 | €404,358 | €448,893 | +€44,536 | +11.0% |
| Amounts payable | 17/49 | €657,522 | €504,685 | -€152,837 | -23.2% |
| Amounts payable after more than one year | 17 | €255,748 | €205,309 | -€50,439 | -19.7% |
| Financial debts | 170/4 | €255,748 | €205,309 | -€50,439 | -19.7% |
| Amounts payable within one year | 42/48 | €401,775 | €299,377 | -€102,398 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €49,503 | €50,439 | +€937 | +1.9% |
| Trade debts | 44 | €120,000 | €120,000 | = | 0.0% |
| Suppliers | 440/4 | €120,000 | €120,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €31,522 | €29,321 | -€2,201 | -7.0% |
| Taxes | 450/3 | €31,522 | €29,321 | -€2,201 | -7.0% |
| Other amounts payable | 47/48 | €200,750 | €99,616 | -€101,134 | -50.4% |
| Other operating charges | 640/8 | €968 | €1,064 | +€97 | +10.0% |
| Gross operating margin | 9900 | €44,942 | €66,331 | +€21,389 | +47.6% |
| Operating profit (loss) | 9901 | €43,974 | €65,266 | +€21,292 | +48.4% |
| Financial income | 75/76B | €44 | €0 | -€44 | -100% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -100% |
| Financial charges | 65/66B | €5,760 | €4,030 | -€1,730 | -30.0% |
| Recurring financial charges | 65 | €5,760 | €4,030 | -€1,730 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €38,258 | €61,236 | +€22,979 | +60.1% |
| Income taxes | 67/77 | €10,431 | €16,701 | +€6,269 | +60.1% |
| Profit (loss) for the period | 9904 | €27,826 | €44,536 | +€16,709 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,826 | €44,536 | +€16,709 | +60.0% |
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 16 October 2026 via checked.be.