SURGIE: 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.
SURGIE
Largest movements
- Tangible fixed assets -€16,241
down €16,241 (-31.8%), from €51,129 to €34,888
of which Other tangible fixed assets: -€8,340
- Intangible fixed assets -€10,714
down €10,714 (-50.0%), from €21,429 to €10,714
- Cash -€6,850
down €6,850 (-3.6%), from €192,298 to €185,449
mainly Contributions, distributions and other (-€379,000) and Receivables within one year (-€6,786)
- Receivables within one year +€6,786
up €6,786 (+40.9%), from €16,598 to €23,384
of which Trade receivables: +€14,792
- Contributions -€149,000
down €149,000 (-99.3%), from €150,000 to €1,000
- Other debts +€115,614
up €115,614 (+101%), from €114,850 to €230,464
- Tax, wage and social debts +€3,550
up €3,550 (+45.2%), from €7,859 to €11,409
of which Taxes: +€3,303
- Gross operating margin +€282,765
up €282,765 (+238%), from €118,823 to €401,588
- Taxes +€67,000
up €67,000 (+621%), from €10,791 to €77,791
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 | €294,944 | €264,015 | -€30,929 | -10.5% |
| Fixed assets | 21/28 | €75,258 | €45,602 | -€29,656 | -39.4% |
| Intangible fixed assets | 21 | €21,429 | €10,714 | -€10,714 | -50.0% |
| Tangible fixed assets | 22/27 | €51,129 | €34,888 | -€16,241 | -31.8% |
| Furniture and vehicles | 24 | €28,330 | €20,429 | -€7,901 | -27.9% |
| Other tangible fixed assets | 26 | €22,799 | €14,459 | -€8,340 | -36.6% |
| Financial fixed assets | 28 | €2,700 | €0 | -€2,700 | -100% |
| Current assets | 29/58 | €219,686 | €218,412 | -€1,273 | -0.6% |
| Amounts receivable within one year | 40/41 | €16,598 | €23,384 | +€6,786 | +40.9% |
| Trade receivables | 40 | €1,174 | €15,966 | +€14,792 | +1,260% |
| Other amounts receivable | 41 | €15,424 | €7,418 | -€8,005 | -51.9% |
| Current investments | 50/53 | €8,160 | €8,160 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,298 | €185,449 | -€6,850 | -3.6% |
| Deferred charges and accrued income | 490/1 | €2,629 | €1,419 | -€1,210 | -46.0% |
| Total equity and liabilities | 10/49 | €294,944 | €264,015 | -€30,929 | -10.5% |
| Equity | 10/15 | €150,000 | €1,908 | -€148,092 | -98.7% |
| Contributions | 10/11 | €150,000 | €1,000 | -€149,000 | -99.3% |
| Profit (loss) carried forward | 14 | €0 | €908 | +€908 | |
| Amounts payable | 17/49 | €144,944 | €262,107 | +€117,163 | +80.8% |
| Amounts payable within one year | 42/48 | €129,306 | €247,284 | +€117,978 | +91.2% |
| Trade debts | 44 | €6,597 | €5,411 | -€1,186 | -18.0% |
| Suppliers | 440/4 | €6,597 | €5,411 | -€1,186 | -18.0% |
| Taxes, remuneration and social security | 45 | €7,859 | €11,409 | +€3,550 | +45.2% |
| Taxes | 450/3 | €953 | €4,256 | +€3,303 | +347% |
| Remuneration and social security | 454/9 | €6,906 | €7,153 | +€247 | +3.6% |
| Other amounts payable | 47/48 | €114,850 | €230,464 | +€115,614 | +101% |
| Accrued charges and deferred income | 492/3 | €15,638 | €14,823 | -€815 | -5.2% |
| Non-recurring operating income | 76A | - | €18,100 | +€18,100 | |
| Remuneration, social security and pensions | 62 | €57,236 | €59,999 | +€2,763 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,170 | €21,990 | +€2,820 | +14.7% |
| Other operating charges | 640/8 | €1,183 | €768 | -€415 | -35.1% |
| Non-recurring operating charges | 66A | - | €4,966 | +€4,966 | |
| Gross operating margin | 9900 | €118,823 | €401,588 | +€282,765 | +238% |
| Operating profit (loss) | 9901 | €41,234 | €313,865 | +€272,631 | +661% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €6,074 | €5,167 | -€907 | -14.9% |
| Recurring financial charges | 65 | €6,074 | €5,167 | -€907 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €35,166 | €308,698 | +€273,533 | +778% |
| Income taxes | 67/77 | €10,791 | €77,791 | +€67,000 | +621% |
| Profit (loss) for the period | 9904 | €24,375 | €230,908 | +€206,533 | +847% |
| Profit (loss) for the period to be appropriated | 9905 | €24,375 | €230,908 | +€206,533 | +847% |
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 22 October 2026 via checked.be.