SURTENSION: 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.
SURTENSION
Largest movements
- Cash -€5,093
down €5,093 (-54.4%), from €9,356 to €4,263
mainly Debts after one year (-€7,848) and Other debts (-€2,500)
- Stocks and contracts -€2,501
down €2,501 (-11.4%), from €22,011 to €19,510
- Receivables within one year +€1,539
up €1,539 (+233.2%), from €660 to €2,199
of which Trade receivables: +€2,199
- Trade debts +€8,612
up €8,612 (+78.9%), from €10,915 to €19,527
- Debts after one year -€7,848
down €7,848 (-12.3%), from €63,953 to €56,104
- Other debts -€2,500
down €2,500 (-90.4%), from €2,764 to €264
- Tax, wage and social debts -€2,202
down €2,202 (-11.5%), from €19,128 to €16,926
of which Taxes: -€2,335
- Profit (loss) carried forward -€2,116
down €2,116 (-2.5%), from -€84,080 to -€86,196
- Taxes -€8,321
no longer reported in 2024 (was €8,321)
- Staff costs +€5,309
up €5,309 (+98.8%), from €5,376 to €10,685
- Other operating charges -€1,792
down €1,792 (-30.0%), from €5,977 to €4,185
- Gross operating margin -€1,777
down €1,777 (-11.9%), from €14,933 to €13,156
- Financial charges +€331
up €331 (+462.1%), from €72 to €402
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,027 | €25,972 | -€6,054 | -18.9% |
| Current assets | 29/58 | €32,027 | €25,972 | -€6,054 | -18.9% |
| Stocks and contracts in progress | 3 | €22,011 | €19,510 | -€2,501 | -11.4% |
| Stocks | 30/36 | €22,011 | €19,510 | -€2,501 | -11.4% |
| Amounts receivable within one year | 40/41 | €660 | €2,199 | +€1,539 | +233.2% |
| Trade receivables | 40 | - | €2,199 | +€2,199 | |
| Other amounts receivable | 41 | €660 | - | -€660 | |
| Cash at bank and in hand | 54/58 | €9,356 | €4,263 | -€5,093 | -54.4% |
| Total equity and liabilities | 10/49 | €32,027 | €25,972 | -€6,054 | -18.9% |
| Equity | 10/15 | -€64,733 | -€66,849 | -€2,116 | -3.3% |
| Contributions | 10/11 | €18,987 | €18,987 | = | 0.0% |
| Capital | 10 | €18,987 | - | -€18,987 | |
| Issued capital | 100 | €18,987 | - | -€18,987 | |
| Reserves | 13 | €361 | €361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €361 | €361 | = | 0.0% |
| Legal reserve | 130 | €361 | - | -€361 | |
| Reserves not available under the articles | 1311 | - | €361 | +€361 | |
| Profit (loss) carried forward | 14 | -€84,080 | -€86,196 | -€2,116 | -2.5% |
| Amounts payable | 17/49 | €96,760 | €92,822 | -€3,938 | -4.1% |
| Amounts payable after more than one year | 17 | €63,953 | €56,104 | -€7,848 | -12.3% |
| Other amounts payable | 178/9 | €63,953 | €56,104 | -€7,848 | -12.3% |
| Amounts payable within one year | 42/48 | €32,807 | €36,717 | +€3,910 | +11.9% |
| Trade debts | 44 | €10,915 | €19,527 | +€8,612 | +78.9% |
| Suppliers | 440/4 | €10,915 | €19,527 | +€8,612 | +78.9% |
| Taxes, remuneration and social security | 45 | €19,128 | €16,926 | -€2,202 | -11.5% |
| Taxes | 450/3 | €17,326 | €14,991 | -€2,335 | -13.5% |
| Remuneration and social security | 454/9 | €1,802 | €1,935 | +€133 | +7.4% |
| Other amounts payable | 47/48 | €2,764 | €264 | -€2,500 | -90.4% |
| Remuneration, social security and pensions | 62 | €5,376 | €10,685 | +€5,309 | +98.8% |
| Other operating charges | 640/8 | €5,977 | €4,185 | -€1,792 | -30.0% |
| Gross operating margin | 9900 | €14,933 | €13,156 | -€1,777 | -11.9% |
| Operating profit (loss) | 9901 | €3,580 | -€1,714 | -€5,294 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €72 | €402 | +€331 | +462.1% |
| Recurring financial charges | 65 | €72 | €402 | +€331 | +462.1% |
| Profit (loss) for the period before taxes | 9903 | €3,509 | -€2,116 | -€5,625 | |
| Income taxes | 67/77 | €8,321 | - | -€8,321 | |
| Profit (loss) for the period | 9904 | -€4,812 | -€2,116 | +€2,696 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,812 | -€2,116 | +€2,696 | +56.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.