Surlattes: 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.
Surlattes
Largest movements
- Receivables within one year -€19,069
down €19,069 (-71.5%), from €26,673 to €7,604
of which Trade receivables: -€23,440
- Stocks and contracts -€13,923
down €13,923 (-25.1%), from €55,431 to €41,508
- Cash -€3,399
down €3,399 (-63.9%), from €5,318 to €1,919
mainly Other debts (-€16,141) and Net result for the year (-€9,737)
- Intangible fixed assets +€2,679
up €2,679 (+186%), from €1,441 to €4,120
- Tangible fixed assets -€2,108
down €2,108 (-26.1%), from €8,085 to €5,977
of which Furniture and vehicles: -€2,679
- Other debts -€16,141
down €16,141 (-65.9%), from €24,488 to €8,348
- Profit (loss) carried forward -€9,737
new in 2025: -€9,737
- Tax, wage and social debts -€6,697
down €6,697 (-44.4%), from €15,080 to €8,383
- Trade debts -€5,857
no longer reported in 2025 (was €5,857)
- Current portion of long-term debt +€2,352
new in 2025: €2,352
- Gross operating margin -€25,739
down €25,739 (-96.9%), from €26,569 to €830
- Taxes -€6,278
down €6,278 (-94.0%), from €6,679 to €401
- Other operating charges +€1,554
up €1,554 (+156%), from €998 to €2,553
- Depreciation +€1,320
up €1,320 (+42.9%), from €3,080 to €4,400
- Financial charges +€724
up €724 (+38.3%), from €1,891 to €2,615
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 | €96,948 | €62,128 | -€34,820 | -35.9% |
| Fixed assets | 21/28 | €9,526 | €11,097 | +€1,571 | +16.5% |
| Intangible fixed assets | 21 | €1,441 | €4,120 | +€2,679 | +186% |
| Tangible fixed assets | 22/27 | €8,085 | €5,977 | -€2,108 | -26.1% |
| Plant, machinery and equipment | 23 | - | €571 | +€571 | |
| Furniture and vehicles | 24 | €8,085 | €5,406 | -€2,679 | -33.1% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €87,423 | €51,031 | -€36,392 | -41.6% |
| Stocks and contracts in progress | 3 | €55,431 | €41,508 | -€13,923 | -25.1% |
| Stocks | 30/36 | €55,431 | €41,508 | -€13,923 | -25.1% |
| Amounts receivable within one year | 40/41 | €26,673 | €7,604 | -€19,069 | -71.5% |
| Trade receivables | 40 | €26,673 | €3,234 | -€23,440 | -87.9% |
| Other amounts receivable | 41 | - | €4,370 | +€4,370 | |
| Cash at bank and in hand | 54/58 | €5,318 | €1,919 | -€3,399 | -63.9% |
| Total equity and liabilities | 10/49 | €96,948 | €62,128 | -€34,820 | -35.9% |
| Equity | 10/15 | €50,654 | €40,917 | -€9,737 | -19.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,154 | €48,154 | = | 0.0% |
| Distributable reserves | 133 | €48,154 | €48,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,737 | -€9,737 | |
| Amounts payable | 17/49 | €46,294 | €21,211 | -€25,083 | -54.2% |
| Amounts payable within one year | 42/48 | €45,426 | €19,083 | -€26,343 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,352 | +€2,352 | |
| Trade debts | 44 | €5,857 | - | -€5,857 | |
| Suppliers | 440/4 | €5,857 | - | -€5,857 | |
| Taxes, remuneration and social security | 45 | €15,080 | €8,383 | -€6,697 | -44.4% |
| Taxes | 450/3 | €15,080 | €8,383 | -€6,697 | -44.4% |
| Other amounts payable | 47/48 | €24,488 | €8,348 | -€16,141 | -65.9% |
| Accrued charges and deferred income | 492/3 | €868 | €2,128 | +€1,260 | +145% |
| Non-recurring operating income | 76A | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,080 | €4,400 | +€1,320 | +42.9% |
| Other operating charges | 640/8 | €998 | €2,553 | +€1,554 | +156% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €26,569 | €830 | -€25,739 | -96.9% |
| Operating profit (loss) | 9901 | €22,491 | -€7,122 | -€29,613 | |
| Financial income | 75/76B | €1 | €401 | +€400 | +29,607% |
| Recurring financial income | 75 | €1 | €401 | +€400 | +29,607% |
| Financial charges | 65/66B | €1,891 | €2,615 | +€724 | +38.3% |
| Recurring financial charges | 65 | €1,891 | €2,615 | +€724 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €20,601 | -€9,336 | -€29,938 | |
| Income taxes | 67/77 | €6,679 | €401 | -€6,278 | -94.0% |
| Profit (loss) for the period | 9904 | €13,922 | -€9,737 | -€23,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,922 | -€9,737 | -€23,660 |
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 13 October 2026 via checked.be.