SURGE IT: 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.
SURGE IT
Largest movements
- Cash +€57,848
up €57,848 (+84.5%), from €68,423 to €126,271
mainly Net result for the year (+€47,658) and Tax, wage and social debts (+€11,616)
- Receivables within one year +€2,845
up €2,845 (+28.9%), from €9,860 to €12,705
- Deferred charges and accrued income -€1,741
down €1,741 (-20.7%), from €8,420 to €6,679
- Profit (loss) carried forward +€47,658
up €47,658 (+94.9%), from €50,214 to €97,872
- Tax, wage and social debts +€11,616
up €11,616 (+128.6%), from €9,034 to €20,650
of which Taxes: +€11,792
- Gross operating margin -€1,849
down €1,849 (-2.8%), from €65,088 to €63,239
- Depreciation +€1,107
up €1,107 (+73.1%), from €1,514 to €2,621
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 | €92,623 | €150,911 | +€58,288 | +62.9% |
| Fixed assets | 21/28 | €5,920 | €5,256 | -€664 | -11.2% |
| Tangible fixed assets | 22/27 | €5,920 | €5,196 | -€724 | -12.2% |
| Furniture and vehicles | 24 | €3,508 | €3,419 | -€89 | -2.5% |
| Other tangible fixed assets | 26 | €2,412 | €1,778 | -€635 | -26.3% |
| Financial fixed assets | 28 | €0 | €60 | +€60 | |
| Current assets | 29/58 | €86,703 | €145,654 | +€58,951 | +68.0% |
| Amounts receivable within one year | 40/41 | €9,860 | €12,705 | +€2,845 | +28.9% |
| Trade receivables | 40 | €9,860 | €12,705 | +€2,845 | +28.9% |
| Cash at bank and in hand | 54/58 | €68,423 | €126,271 | +€57,848 | +84.5% |
| Deferred charges and accrued income | 490/1 | €8,420 | €6,679 | -€1,741 | -20.7% |
| Total equity and liabilities | 10/49 | €92,623 | €150,911 | +€58,288 | +62.9% |
| Equity | 10/15 | €72,820 | €120,478 | +€47,658 | +65.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,606 | €20,606 | = | 0.0% |
| Distributable reserves | 133 | €20,606 | €20,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,214 | €97,872 | +€47,658 | +94.9% |
| Amounts payable | 17/49 | €19,803 | €30,433 | +€10,630 | +53.7% |
| Amounts payable within one year | 42/48 | €19,803 | €30,433 | +€10,630 | +53.7% |
| Trade debts | 44 | €2,520 | €1,888 | -€631 | -25.1% |
| Suppliers | 440/4 | €2,520 | €1,888 | -€631 | -25.1% |
| Taxes, remuneration and social security | 45 | €9,034 | €20,650 | +€11,616 | +128.6% |
| Taxes | 450/3 | €8,858 | €20,650 | +€11,792 | +133.1% |
| Remuneration and social security | 454/9 | €176 | - | -€176 | |
| Other amounts payable | 47/48 | €8,249 | €7,894 | -€355 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €2,621 | +€1,107 | +73.1% |
| Other operating charges | 640/8 | €153 | €167 | +€14 | +8.8% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €65,088 | €63,239 | -€1,849 | -2.8% |
| Operating profit (loss) | 9901 | €63,421 | €60,448 | -€2,973 | -4.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €113 | €79 | -€34 | -30.4% |
| Recurring financial charges | 65 | €113 | €79 | -€34 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €63,308 | €60,370 | -€2,938 | -4.6% |
| Income taxes | 67/77 | €13,094 | €12,711 | -€383 | -2.9% |
| Profit (loss) for the period | 9904 | €50,214 | €47,658 | -€2,555 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,214 | €47,658 | -€2,555 | -5.1% |
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 8 October 2026 via checked.be.