SUS DEI: 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.
SUS DEI
Largest movements
- Cash +€110,648
up €110,648 (+69.7%), from €158,726 to €269,375
mainly Net result for the year (+€79,381) and Receivables within one year (+€18,869)
- Receivables within one year -€18,869
down €18,869 (-85.5%), from €22,057 to €3,187
of which Trade receivables: -€21,246
- Tangible fixed assets -€8,507
down €8,507 (-8.3%), from €101,891 to €93,384
of which Other tangible fixed assets: -€5,500
- Reserves +€79,381
up €79,381 (+27.9%), from €284,013 to €363,393
- Tax, wage and social debts +€5,812
up €5,812 (+61.3%), from €9,480 to €15,292
- Gross operating margin +€32,170
up €32,170 (+35.0%), from €91,891 to €124,060
- Taxes +€8,764
up €8,764 (+39.5%), from €22,183 to €30,947
- Other operating charges +€4,481
up €4,481 (+521.7%), from €859 to €5,339
- Financial income +€1,559
up €1,559 (+225.3%), from €692 to €2,251
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 | €302,773 | €388,045 | +€85,272 | +28.2% |
| Fixed assets | 21/28 | €101,891 | €93,384 | -€8,507 | -8.3% |
| Tangible fixed assets | 22/27 | €101,891 | €93,384 | -€8,507 | -8.3% |
| Plant, machinery and equipment | 23 | €3,264 | €2,257 | -€1,007 | -30.9% |
| Furniture and vehicles | 24 | €11,634 | €9,634 | -€2,000 | -17.2% |
| Other tangible fixed assets | 26 | €86,993 | €81,493 | -€5,500 | -6.3% |
| Current assets | 29/58 | €200,882 | €294,661 | +€93,779 | +46.7% |
| Amounts receivable within one year | 40/41 | €22,057 | €3,187 | -€18,869 | -85.5% |
| Trade receivables | 40 | €22,057 | €811 | -€21,246 | -96.3% |
| Other amounts receivable | 41 | - | €2,376 | +€2,376 | |
| Current investments | 50/53 | €19,799 | €19,799 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,726 | €269,375 | +€110,648 | +69.7% |
| Deferred charges and accrued income | 490/1 | €300 | €2,300 | +€2,000 | +666.7% |
| Total equity and liabilities | 10/49 | €302,773 | €388,045 | +€85,272 | +28.2% |
| Equity | 10/15 | €289,013 | €368,393 | +€79,381 | +27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €284,013 | €363,393 | +€79,381 | +27.9% |
| Distributable reserves | 133 | €284,013 | €363,393 | +€79,381 | +27.9% |
| Amounts payable | 17/49 | €13,761 | €19,652 | +€5,891 | +42.8% |
| Amounts payable within one year | 42/48 | €13,530 | €19,652 | +€6,122 | +45.2% |
| Trade debts | 44 | €2,010 | €4,360 | +€2,350 | +116.9% |
| Suppliers | 440/4 | €2,010 | €4,360 | +€2,350 | +116.9% |
| Taxes, remuneration and social security | 45 | €9,480 | €15,292 | +€5,812 | +61.3% |
| Taxes | 450/3 | €9,480 | €15,292 | +€5,812 | +61.3% |
| Other amounts payable | 47/48 | €2,040 | €0 | -€2,040 | -100.0% |
| Accrued charges and deferred income | 492/3 | €231 | €0 | -€231 | -100.0% |
| Non-recurring operating income | 76A | €46 | €52 | +€6 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,507 | €8,507 | = | 0.0% |
| Other operating charges | 640/8 | €859 | €5,339 | +€4,481 | +521.7% |
| Gross operating margin | 9900 | €91,891 | €124,060 | +€32,170 | +35.0% |
| Operating profit (loss) | 9901 | €82,525 | €110,214 | +€27,689 | +33.6% |
| Financial income | 75/76B | €692 | €2,251 | +€1,559 | +225.3% |
| Recurring financial income | 75 | €692 | €2,251 | +€1,559 | +225.3% |
| Financial charges | 65/66B | €2,814 | €2,137 | -€676 | -24.0% |
| Recurring financial charges | 65 | €2,814 | €2,137 | -€676 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €80,403 | €110,328 | +€29,924 | +37.2% |
| Income taxes | 67/77 | €22,183 | €30,947 | +€8,764 | +39.5% |
| Profit (loss) for the period | 9904 | €58,221 | €79,381 | +€21,160 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,221 | €79,381 | +€21,160 | +36.3% |
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 8 October 2026 via checked.be.