Surplas 17: 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.
Surplas 17
Largest movements
- Tangible fixed assets -€630
down €630 (-34.4%), from €1,835 to €1,205
- Receivables within one year -€292
down €292 (-100.0%), from €292 to €0
of which Trade receivables: -€264
- Deferred charges and accrued income +€271
up €271 (+1185.3%), from €23 to €294
- Cash +€100
up €100 (+11.6%), from €859 to €959
mainly Other debts (+€1,721) and Trade debts (+€717)
- Profit (loss) carried forward -€2,991
down €2,991 (-12.2%), from -€24,524 to -€27,515
- Other debts +€1,721
up €1,721 (+11.1%), from €15,533 to €17,254
- Trade debts +€717
new in 2025: €717
- Gross operating margin -€542
down €542 (-45.7%), from -€1,188 to -€1,730
- Depreciation +€147
up €147 (+30.5%), from €483 to €630
- Financial charges +€46
up €46 (+71.3%), from €65 to €111
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 | €3,008 | €2,458 | -€551 | -18.3% |
| Fixed assets | 21/28 | €1,835 | €1,205 | -€630 | -34.4% |
| Tangible fixed assets | 22/27 | €1,835 | €1,205 | -€630 | -34.4% |
| Plant, machinery and equipment | 23 | €1,835 | €1,205 | -€630 | -34.4% |
| Current assets | 29/58 | €1,173 | €1,253 | +€80 | +6.8% |
| Amounts receivable within one year | 40/41 | €292 | €0 | -€292 | -100.0% |
| Trade receivables | 40 | €264 | €0 | -€264 | -100.0% |
| Other amounts receivable | 41 | €28 | €0 | -€28 | -100.0% |
| Cash at bank and in hand | 54/58 | €859 | €959 | +€100 | +11.6% |
| Deferred charges and accrued income | 490/1 | €23 | €294 | +€271 | +1185.3% |
| Total equity and liabilities | 10/49 | €3,008 | €2,458 | -€551 | -18.3% |
| Equity | 10/15 | -€12,524 | -€15,515 | -€2,991 | -23.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,524 | -€27,515 | -€2,991 | -12.2% |
| Amounts payable | 17/49 | €15,533 | €17,973 | +€2,440 | +15.7% |
| Amounts payable within one year | 42/48 | €15,533 | €17,973 | +€2,440 | +15.7% |
| Trade debts | 44 | - | €717 | +€717 | |
| Suppliers | 440/4 | - | €717 | +€717 | |
| Taxes, remuneration and social security | 45 | - | €2 | +€2 | |
| Taxes | 450/3 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €15,533 | €17,254 | +€1,721 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €630 | +€147 | +30.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,188 | -€1,730 | -€542 | -45.7% |
| Operating profit (loss) | 9901 | -€2,176 | -€2,880 | -€704 | -32.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €65 | €111 | +€46 | +71.3% |
| Recurring financial charges | 65 | €65 | €111 | +€46 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,241 | -€2,991 | -€750 | -33.5% |
| Profit (loss) for the period | 9904 | -€2,241 | -€2,991 | -€750 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,241 | -€2,991 | -€750 | -33.5% |
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 12 October 2026 via checked.be.