SURGIVETS: 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.
SURGIVETS
Largest movements
- Cash +€29,812
up €29,812 (+49.6%), from €60,150 to €89,962
mainly Net result for the year (+€35,109) and Other debts (+€4,481)
- Tangible fixed assets +€6,019
up €6,019 (+178%), from €3,388 to €9,408
of which Furniture and vehicles: +€4,926
- Reserves +€35,109
up €35,109 (+125%), from €28,152 to €63,262
- Other debts +€4,481
up €4,481 (+93.4%), from €4,796 to €9,276
- Tax, wage and social debts -€4,384
down €4,384 (-16.3%), from €26,909 to €22,526
of which Taxes: -€3,364
- Gross operating margin +€8,454
up €8,454 (+21.6%), from €39,146 to €47,600
- Depreciation +€2,036
up €2,036 (+324%), from €628 to €2,664
- Taxes -€602
down €602 (-5.9%), from €10,220 to €9,618
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 | €63,538 | €99,370 | +€35,832 | +56.4% |
| Fixed assets | 21/28 | €3,388 | €9,408 | +€6,019 | +178% |
| Tangible fixed assets | 22/27 | €3,388 | €9,408 | +€6,019 | +178% |
| Plant, machinery and equipment | 23 | €665 | €1,759 | +€1,094 | +164% |
| Furniture and vehicles | 24 | €2,723 | €7,649 | +€4,926 | +181% |
| Current assets | 29/58 | €60,150 | €89,962 | +€29,812 | +49.6% |
| Cash at bank and in hand | 54/58 | €60,150 | €89,962 | +€29,812 | +49.6% |
| Total equity and liabilities | 10/49 | €63,538 | €99,370 | +€35,832 | +56.4% |
| Equity | 10/15 | €31,152 | €66,262 | +€35,109 | +113% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,152 | €63,262 | +€35,109 | +125% |
| Distributable reserves | 133 | €28,152 | €63,262 | +€35,109 | +125% |
| Amounts payable | 17/49 | €32,386 | €33,108 | +€723 | +2.2% |
| Amounts payable within one year | 42/48 | €32,302 | €33,108 | +€806 | +2.5% |
| Trade debts | 44 | €597 | €1,306 | +€709 | +119% |
| Suppliers | 440/4 | €597 | €1,306 | +€709 | +119% |
| Taxes, remuneration and social security | 45 | €26,909 | €22,526 | -€4,384 | -16.3% |
| Taxes | 450/3 | €23,009 | €19,646 | -€3,364 | -14.6% |
| Remuneration and social security | 454/9 | €3,900 | €2,880 | -€1,020 | -26.2% |
| Other amounts payable | 47/48 | €4,796 | €9,276 | +€4,481 | +93.4% |
| Accrued charges and deferred income | 492/3 | €83 | - | -€83 | |
| Remuneration, social security and pensions | 62 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €2,664 | +€2,036 | +324% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €39,146 | €47,600 | +€8,454 | +21.6% |
| Operating profit (loss) | 9901 | €38,421 | €44,816 | +€6,395 | +16.6% |
| Financial income | 75/76B | €14 | €4 | -€10 | -73.5% |
| Recurring financial income | 75 | €14 | €4 | -€10 | -73.5% |
| Financial charges | 65/66B | €63 | €93 | +€31 | +48.8% |
| Recurring financial charges | 65 | €63 | €93 | +€31 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €38,372 | €44,727 | +€6,354 | +16.6% |
| Income taxes | 67/77 | €10,220 | €9,618 | -€602 | -5.9% |
| Profit (loss) for the period | 9904 | €28,152 | €35,109 | +€6,957 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,152 | €35,109 | +€6,957 | +24.7% |
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 19 October 2026 via checked.be.