SURFACES CREATIONS: 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.
SURFACES CREATIONS
Largest movements
- Tangible fixed assets -€6,422
down €6,422 (-6.5%), from €98,271 to €91,849
of which Land and buildings: -€4,097
- Debts after one year +€11,237
up €11,237 (+28.7%), from €39,171 to €50,408
- Profit (loss) carried forward -€9,366
down €9,366 (-16.4%), from €57,273 to €47,907
- Other debts -€6,981
down €6,981 (-81.1%), from €8,612 to €1,631
- Current portion of long-term debt -€5,500
down €5,500 (-32.5%), from €16,903 to €11,403
- Trade debts +€2,682
up €2,682 (+35.4%), from €7,577 to €10,259
- Gross operating margin -€35,613
down €35,613 (-34.4%), from €103,661 to €68,047
- Staff costs -€10,277
down €10,277 (-18.4%), from €55,991 to €45,713
- Taxes -€3,534
down €3,534 (-85.1%), from €4,152 to €618
- Other operating charges +€1,524
up €1,524 (+71.0%), from €2,147 to €3,671
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 | €157,348 | €152,191 | -€5,157 | -3.3% |
| Fixed assets | 21/28 | €98,271 | €91,849 | -€6,422 | -6.5% |
| Tangible fixed assets | 22/27 | €98,271 | €91,849 | -€6,422 | -6.5% |
| Land and buildings | 22 | €53,783 | €49,686 | -€4,097 | -7.6% |
| Furniture and vehicles | 24 | €44,488 | €42,163 | -€2,325 | -5.2% |
| Current assets | 29/58 | €59,077 | €60,342 | +€1,265 | +2.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,721 | €11,917 | +€197 | +1.7% |
| Trade receivables | 40 | €11,721 | €8,024 | -€3,696 | -31.5% |
| Other amounts receivable | 41 | - | €3,893 | +€3,893 | |
| Cash at bank and in hand | 54/58 | €38,900 | €39,868 | +€968 | +2.5% |
| Deferred charges and accrued income | 490/1 | €8,456 | €8,557 | +€101 | +1.2% |
| Total equity and liabilities | 10/49 | €157,348 | €152,191 | -€5,157 | -3.3% |
| Equity | 10/15 | €77,733 | €68,367 | -€9,366 | -12.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,273 | €47,907 | -€9,366 | -16.4% |
| Amounts payable | 17/49 | €79,615 | €83,824 | +€4,209 | +5.3% |
| Amounts payable after more than one year | 17 | €39,171 | €50,408 | +€11,237 | +28.7% |
| Financial debts | 170/4 | €39,171 | €50,408 | +€11,237 | +28.7% |
| Amounts payable within one year | 42/48 | €40,444 | €32,877 | -€7,567 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €16,903 | €11,403 | -€5,500 | -32.5% |
| Trade debts | 44 | €7,577 | €10,259 | +€2,682 | +35.4% |
| Suppliers | 440/4 | €7,577 | €10,259 | +€2,682 | +35.4% |
| Taxes, remuneration and social security | 45 | €7,352 | €9,584 | +€2,232 | +30.4% |
| Taxes | 450/3 | €7,283 | €5,312 | -€1,970 | -27.1% |
| Remuneration and social security | 454/9 | €69 | €4,272 | +€4,203 | +6,093% |
| Other amounts payable | 47/48 | €8,612 | €1,631 | -€6,981 | -81.1% |
| Accrued charges and deferred income | 492/3 | - | €539 | +€539 | |
| Remuneration, social security and pensions | 62 | €55,991 | €45,713 | -€10,277 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,306 | €25,688 | +€382 | +1.5% |
| Other operating charges | 640/8 | €2,147 | €3,671 | +€1,524 | +71.0% |
| Gross operating margin | 9900 | €103,661 | €68,047 | -€35,613 | -34.4% |
| Operating profit (loss) | 9901 | €20,216 | -€7,025 | -€27,241 | |
| Financial income | 75/76B | €47 | €29 | -€18 | -38.0% |
| Recurring financial income | 75 | €47 | €29 | -€18 | -38.0% |
| Financial charges | 65/66B | €1,287 | €1,752 | +€465 | +36.2% |
| Recurring financial charges | 65 | €1,287 | €1,752 | +€465 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €18,976 | -€8,748 | -€27,724 | |
| Income taxes | 67/77 | €4,152 | €618 | -€3,534 | -85.1% |
| Profit (loss) for the period | 9904 | €14,824 | -€9,366 | -€24,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,824 | -€9,366 | -€24,190 |
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 15 October 2026 via checked.be.