SUS ETCETERA: 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.
SUS ETCETERA
Largest movements
- Cash -€57,776
down €57,776 (-98.1%), from €58,873 to €1,097
mainly Debts after one year (-€63,384) and Investment in fixed assets (net) (-€53,715)
- Tangible fixed assets -€26,293
down €26,293 (-4.8%), from €546,380 to €520,087
of which Plant, machinery and equipment: -€23,694
- Receivables within one year +€10,413
up €10,413 (+13.6%), from €76,444 to €86,857
of which Trade receivables: +€34,913
- Debts after one year -€63,384
down €63,384 (-28.0%), from €225,999 to €162,614
- Reserves -€12,927
down €12,927 (-3.8%), from €343,265 to €330,338
of which Distributable reserves: -€12,927
- Gross operating margin +€31,949
up €31,949 (+71.9%), from €44,439 to €76,387
- Depreciation +€17,164
up €17,164 (+27.3%), from €62,844 to €80,008
- Financial income -€1,560
down €1,560 (-100.0%), from €1,560 to €0
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 | €681,698 | €608,041 | -€73,657 | -10.8% |
| Fixed assets | 21/28 | €546,380 | €520,087 | -€26,293 | -4.8% |
| Tangible fixed assets | 22/27 | €546,380 | €520,087 | -€26,293 | -4.8% |
| Land and buildings | 22 | €2,600 | €0 | -€2,600 | -100.0% |
| Plant, machinery and equipment | 23 | €543,780 | €520,087 | -€23,694 | -4.4% |
| Current assets | 29/58 | €135,318 | €87,954 | -€47,364 | -35.0% |
| Amounts receivable within one year | 40/41 | €76,444 | €86,857 | +€10,413 | +13.6% |
| Trade receivables | 40 | €1,444 | €36,357 | +€34,913 | +2417.2% |
| Other amounts receivable | 41 | €75,000 | €50,500 | -€24,500 | -32.7% |
| Cash at bank and in hand | 54/58 | €58,873 | €1,097 | -€57,776 | -98.1% |
| Total equity and liabilities | 10/49 | €681,698 | €608,041 | -€73,657 | -10.8% |
| Equity | 10/15 | €355,891 | €343,332 | -€12,559 | -3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €343,265 | €330,338 | -€12,927 | -3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €341,405 | €328,478 | -€12,927 | -3.8% |
| Profit (loss) carried forward | 14 | €226 | €594 | +€368 | +162.7% |
| Amounts payable | 17/49 | €325,807 | €264,709 | -€61,098 | -18.8% |
| Amounts payable after more than one year | 17 | €225,999 | €162,614 | -€63,384 | -28.0% |
| Financial debts | 170/4 | €225,999 | €162,614 | -€63,384 | -28.0% |
| Amounts payable within one year | 42/48 | €99,808 | €102,095 | +€2,286 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €63,384 | €63,384 | = | 0.0% |
| Trade debts | 44 | €2,904 | €5 | -€2,899 | -99.8% |
| Suppliers | 440/4 | €2,904 | €5 | -€2,899 | -99.8% |
| Taxes, remuneration and social security | 45 | €1,751 | €3,337 | +€1,586 | +90.6% |
| Taxes | 450/3 | €1,751 | €3,337 | +€1,586 | +90.6% |
| Other amounts payable | 47/48 | €31,768 | €35,368 | +€3,600 | +11.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,844 | €80,008 | +€17,164 | +27.3% |
| Other operating charges | 640/8 | €1,193 | €1,208 | +€15 | +1.3% |
| Gross operating margin | 9900 | €44,439 | €76,387 | +€31,949 | +71.9% |
| Operating profit (loss) | 9901 | -€19,599 | -€4,829 | +€14,770 | +75.4% |
| Financial income | 75/76B | €1,560 | €0 | -€1,560 | -100.0% |
| Recurring financial income | 75 | €1,560 | €0 | -€1,560 | -100.0% |
| Financial charges | 65/66B | €7,112 | €7,730 | +€618 | +8.7% |
| Recurring financial charges | 65 | €7,112 | €7,730 | +€618 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,151 | -€12,559 | +€12,591 | +50.1% |
| Profit (loss) for the period | 9904 | -€25,151 | -€12,559 | +€12,591 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,151 | -€12,559 | +€12,591 | +50.1% |
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 10 October 2026 via checked.be.