Surajit Das: 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.
Surajit Das
Largest movements
- Tangible fixed assets +€81,615
up €81,615 (+1,931%), from €4,226 to €85,841
of which Furniture and vehicles: +€65,168
- Cash +€10,912
up €10,912 (+27.4%), from €39,817 to €50,729
mainly Debts after one year (+€44,857) and Net result for the year (+€26,842)
- Receivables within one year -€1,485
down €1,485 (-74.4%), from €1,997 to €511
- Debts after one year +€44,857
new in 2025: €44,857
- Profit (loss) carried forward +€26,842
up €26,842 (+244%), from €11,003 to €37,845
- Current portion of long-term debt +€10,874
new in 2025: €10,874
- Trade debts +€5,404
up €5,404 (+212%), from €2,546 to €7,949
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Gross operating margin +€29,926
up €29,926 (+191%), from €15,627 to €45,553
- Depreciation +€7,070
up €7,070 (+1,318%), from €536 to €7,607
- Taxes +€4,292
up €4,292 (+114%), from €3,777 to €8,069
- Other operating charges +€1,996
up €1,996 (+735%), from €272 to €2,267
- Financial charges +€730
up €730 (+1,883%), from €39 to €769
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 | €46,827 | €138,995 | +€92,168 | +197% |
| Fixed assets | 21/28 | €4,226 | €85,841 | +€81,615 | +1,931% |
| Tangible fixed assets | 22/27 | €4,226 | €85,841 | +€81,615 | +1,931% |
| Land and buildings | 22 | - | €15,495 | +€15,495 | |
| Plant, machinery and equipment | 23 | €2,836 | €3,787 | +€951 | +33.6% |
| Furniture and vehicles | 24 | €1,391 | €66,559 | +€65,168 | +4,686% |
| Current assets | 29/58 | €42,600 | €53,153 | +€10,553 | +24.8% |
| Amounts receivable within one year | 40/41 | €1,997 | €511 | -€1,485 | -74.4% |
| Other amounts receivable | 41 | €1,997 | €511 | -€1,485 | -74.4% |
| Cash at bank and in hand | 54/58 | €39,817 | €50,729 | +€10,912 | +27.4% |
| Deferred charges and accrued income | 490/1 | €786 | €1,913 | +€1,127 | +143% |
| Total equity and liabilities | 10/49 | €46,827 | €138,995 | +€92,168 | +197% |
| Equity | 10/15 | €26,003 | €52,845 | +€26,842 | +103% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,003 | €37,845 | +€26,842 | +244% |
| Amounts payable | 17/49 | €20,823 | €86,150 | +€65,326 | +314% |
| Amounts payable after more than one year | 17 | - | €44,857 | +€44,857 | |
| Financial debts | 170/4 | - | €44,857 | +€44,857 | |
| Amounts payable within one year | 42/48 | €20,823 | €36,293 | +€15,470 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,874 | +€10,874 | |
| Trade debts | 44 | €2,546 | €7,949 | +€5,404 | +212% |
| Suppliers | 440/4 | €2,546 | €7,949 | +€5,404 | +212% |
| Taxes, remuneration and social security | 45 | €18,278 | €17,470 | -€808 | -4.4% |
| Taxes | 450/3 | €18,278 | €17,470 | -€808 | -4.4% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €7,607 | +€7,070 | +1,318% |
| Other operating charges | 640/8 | €272 | €2,267 | +€1,996 | +735% |
| Gross operating margin | 9900 | €15,627 | €45,553 | +€29,926 | +191% |
| Operating profit (loss) | 9901 | €14,819 | €35,679 | +€20,860 | +141% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €769 | +€730 | +1,883% |
| Recurring financial charges | 65 | €39 | €769 | +€730 | +1,883% |
| Profit (loss) for the period before taxes | 9903 | €14,781 | €34,911 | +€20,130 | +136% |
| Income taxes | 67/77 | €3,777 | €8,069 | +€4,292 | +114% |
| Profit (loss) for the period | 9904 | €11,003 | €26,842 | +€15,838 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €11,003 | €26,842 | +€15,838 | +144% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.