Surplas: 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.
Surplas
Largest movements
- Receivables within one year +€40,449
up €40,449 (+69.3%), from €58,391 to €98,840
of which Trade receivables: +€45,155
- Cash -€18,899
down €18,899 (-13.4%), from €141,000 to €122,101
mainly Receivables within one year (-€40,449) and Contributions, distributions and other (-€20,519)
- Tangible fixed assets -€5,891
down €5,891 (-50.2%), from €11,727 to €5,836
of which Furniture and vehicles: -€4,982
- Trade debts +€20,425
up €20,425 (+97.1%), from €21,044 to €41,468
- Debts after one year -€4,645
down €4,645 (-92.3%), from €5,035 to €389
- Reserves +€3,288
up €3,288 (+2.0%), from €166,555 to €169,843
of which Distributable reserves: +€3,288
- Tax, wage and social debts -€2,980
down €2,980 (-100.0%), from €2,980 to €0
of which Taxes: -€2,892
- Gross operating margin -€39,150
down €39,150 (-47.0%), from €83,238 to €44,088
- Staff costs -€21,724
down €21,724 (-93.9%), from €23,138 to €1,415
- Taxes -€5,934
down €5,934 (-34.5%), from €17,192 to €11,258
- Financial charges +€1,025
up €1,025 (+933.6%), from €110 to €1,135
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 | €211,218 | €227,592 | +€16,374 | +7.8% |
| Fixed assets | 21/28 | €11,827 | €5,936 | -€5,891 | -49.8% |
| Tangible fixed assets | 22/27 | €11,727 | €5,836 | -€5,891 | -50.2% |
| Plant, machinery and equipment | 23 | €1,248 | €340 | -€909 | -72.8% |
| Furniture and vehicles | 24 | €10,479 | €5,497 | -€4,982 | -47.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €199,391 | €221,655 | +€22,265 | +11.2% |
| Amounts receivable within one year | 40/41 | €58,391 | €98,840 | +€40,449 | +69.3% |
| Trade receivables | 40 | €47,662 | €92,817 | +€45,155 | +94.7% |
| Other amounts receivable | 41 | €10,729 | €6,023 | -€4,706 | -43.9% |
| Cash at bank and in hand | 54/58 | €141,000 | €122,101 | -€18,899 | -13.4% |
| Deferred charges and accrued income | 490/1 | - | €714 | +€714 | |
| Total equity and liabilities | 10/49 | €211,218 | €227,592 | +€16,374 | +7.8% |
| Equity | 10/15 | €169,555 | €172,843 | +€3,288 | +1.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €166,555 | €169,843 | +€3,288 | +2.0% |
| Tax-exempt reserves | 132 | €5,900 | €5,900 | = | 0.0% |
| Distributable reserves | 133 | €160,655 | €163,943 | +€3,288 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €3,500 | €3,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,500 | €3,500 | = | 0.0% |
| Environmental obligations | 163 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable | 17/49 | €38,162 | €51,248 | +€13,086 | +34.3% |
| Amounts payable after more than one year | 17 | €5,035 | €389 | -€4,645 | -92.3% |
| Financial debts | 170/4 | €5,035 | €389 | -€4,645 | -92.3% |
| Amounts payable within one year | 42/48 | €33,128 | €50,859 | +€17,731 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €4,596 | €4,645 | +€49 | +1.1% |
| Trade debts | 44 | €21,044 | €41,468 | +€20,425 | +97.1% |
| Suppliers | 440/4 | €21,044 | €41,468 | +€20,425 | +97.1% |
| Taxes, remuneration and social security | 45 | €2,980 | €0 | -€2,980 | -100.0% |
| Taxes | 450/3 | €2,892 | €0 | -€2,892 | -100.0% |
| Remuneration and social security | 454/9 | €89 | €0 | -€89 | -100.0% |
| Other amounts payable | 47/48 | €4,508 | €4,745 | +€238 | +5.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €23,138 | €1,415 | -€21,724 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,891 | €5,891 | -€0 | 0.0% |
| Other operating charges | 640/8 | €907 | €804 | -€103 | -11.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €83,238 | €44,088 | -€39,150 | -47.0% |
| Operating profit (loss) | 9901 | €53,302 | €35,978 | -€17,324 | -32.5% |
| Financial income | 75/76B | €1 | €222 | +€220 | +15526.8% |
| Recurring financial income | 75 | €1 | €222 | +€220 | +15526.8% |
| Financial charges | 65/66B | €110 | €1,135 | +€1,025 | +933.6% |
| Recurring financial charges | 65 | €110 | €1,135 | +€1,025 | +933.6% |
| Profit (loss) for the period before taxes | 9903 | €53,193 | €35,065 | -€18,128 | -34.1% |
| Income taxes | 67/77 | €17,192 | €11,258 | -€5,934 | -34.5% |
| Profit (loss) for the period | 9904 | €36,002 | €23,807 | -€12,194 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,002 | €23,807 | -€12,194 | -33.9% |
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 2 October 2026 via checked.be.