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
- Tangible fixed assets +€63,621
up €63,621 (+503%), from €12,638 to €76,259
of which Other tangible fixed assets: +€52,071
- Intangible fixed assets +€9,835
new in 2025: €9,835
- Receivables within one year -€5,170
down €5,170 (-24.5%), from €21,138 to €15,968
of which Trade receivables: -€6,142
- Stocks and contracts -€1,148
down €1,148 (-23.0%), from €5,000 to €3,852
- Profit (loss) carried forward -€65,693
new in 2025: -€65,693
- Debts after one year +€54,179
new in 2025: €54,179
- Tax, wage and social debts +€37,981
up €37,981 (+588%), from €6,457 to €44,438
of which Remuneration and social security: +€25,499
- Other debts +€33,092
up €33,092 (+537%), from €6,161 to €39,253
- Current portion of long-term debt +€12,923
new in 2025: €12,923
- Staff costs +€49,931
new in 2025: €49,931
- Gross operating margin -€9,230
down €9,230 (-99.8%), from €9,253 to €23
- Depreciation +€5,746
up €5,746 (+143%), from €4,024 to €9,770
- Financial charges +€4,932
up €4,932 (+3,156%), from €156 to €5,088
- Taxes -€2,102
no longer reported in 2025 (was €2,102)
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 | €39,988 | €106,616 | +€66,628 | +167% |
| Formation expenses | 20 | €1,213 | €606 | -€606 | -50.0% |
| Fixed assets | 21/28 | €12,638 | €86,095 | +€73,457 | +581% |
| Intangible fixed assets | 21 | - | €9,835 | +€9,835 | |
| Tangible fixed assets | 22/27 | €12,638 | €76,259 | +€63,621 | +503% |
| Plant, machinery and equipment | 23 | €10,941 | €8,184 | -€2,757 | -25.2% |
| Furniture and vehicles | 24 | - | €14,307 | +€14,307 | |
| Other tangible fixed assets | 26 | €1,697 | €53,768 | +€52,071 | +3,069% |
| Current assets | 29/58 | €26,138 | €19,915 | -€6,223 | -23.8% |
| Stocks and contracts in progress | 3 | €5,000 | €3,852 | -€1,148 | -23.0% |
| Stocks | 30/36 | €5,000 | €3,852 | -€1,148 | -23.0% |
| Amounts receivable within one year | 40/41 | €21,138 | €15,968 | -€5,170 | -24.5% |
| Trade receivables | 40 | €20,950 | €14,808 | -€6,142 | -29.3% |
| Other amounts receivable | 41 | €187 | €1,159 | +€972 | +519% |
| Deferred charges and accrued income | 490/1 | - | €96 | +€96 | |
| Total equity and liabilities | 10/49 | €39,988 | €106,616 | +€66,628 | +167% |
| Equity | 10/15 | €18,338 | -€47,354 | -€65,693 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,338 | €3,338 | = | 0.0% |
| Distributable reserves | 133 | €3,338 | €3,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€65,693 | -€65,693 | |
| Amounts payable | 17/49 | €21,650 | €153,970 | +€132,320 | +611% |
| Amounts payable after more than one year | 17 | - | €54,179 | +€54,179 | |
| Financial debts | 170/4 | - | €54,179 | +€54,179 | |
| Amounts payable within one year | 42/48 | €21,650 | €99,792 | +€78,142 | +361% |
| Current portion of amounts payable after more than one year | 42 | - | €12,923 | +€12,923 | |
| Financial debts | 43 | €6,553 | €2,102 | -€4,451 | -67.9% |
| Credit institutions | 430/8 | €6,553 | €2,102 | -€4,451 | -67.9% |
| Trade debts | 44 | €2,480 | €1,077 | -€1,403 | -56.6% |
| Suppliers | 440/4 | €2,480 | €1,077 | -€1,403 | -56.6% |
| Taxes, remuneration and social security | 45 | €6,457 | €44,438 | +€37,981 | +588% |
| Taxes | 450/3 | €6,457 | €18,938 | +€12,481 | +193% |
| Remuneration and social security | 454/9 | - | €25,499 | +€25,499 | |
| Other amounts payable | 47/48 | €6,161 | €39,253 | +€33,092 | +537% |
| Remuneration, social security and pensions | 62 | - | €49,931 | +€49,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €9,770 | +€5,746 | +143% |
| Other operating charges | 640/8 | €32 | €1,096 | +€1,064 | +3,337% |
| Gross operating margin | 9900 | €9,253 | €23 | -€9,230 | -99.8% |
| Operating profit (loss) | 9901 | €5,198 | -€60,774 | -€65,971 | |
| Financial income | 75/76B | €399 | €169 | -€230 | -57.7% |
| Recurring financial income | 75 | €399 | €169 | -€230 | -57.7% |
| Financial charges | 65/66B | €156 | €5,088 | +€4,932 | +3,156% |
| Recurring financial charges | 65 | €156 | €5,088 | +€4,932 | +3,156% |
| Profit (loss) for the period before taxes | 9903 | €5,440 | -€65,693 | -€71,133 | |
| Income taxes | 67/77 | €2,102 | - | -€2,102 | |
| Profit (loss) for the period | 9904 | €3,338 | -€65,693 | -€69,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,338 | -€65,693 | -€69,031 |
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 13 October 2026 via checked.be.