SUSINA: 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.
SUSINA
Largest movements
- Receivables within one year -€30,328
down €30,328 (-22.9%), from €132,158 to €101,829
of which Other amounts receivable: -€48,983
- Tangible fixed assets -€28,250
down €28,250 (-9.6%), from €295,780 to €267,530
- Trade debts -€26,004
down €26,004 (-80.0%), from €32,491 to €6,487
- Debts after one year -€25,742
down €25,742 (-10.7%), from €240,256 to €214,514
- Other debts -€15,334
down €15,334 (-90.3%), from €16,981 to €1,647
- Tax, wage and social debts +€12,122
up €12,122 (+66.9%), from €18,130 to €30,252
of which Remuneration and social security: +€6,937
- Profit (loss) carried forward -€11,361
down €11,361 (-18.4%), from €61,740 to €50,379
- Gross operating margin -€22,081
down €22,081 (-15.3%), from €144,756 to €122,675
- Depreciation +€12,602
up €12,602 (+80.5%), from €15,648 to €28,250
- Taxes -€11,236
down €11,236 (-84.5%), from €13,302 to €2,066
- Other operating charges +€5,297
up €5,297 (+874%), from €606 to €5,903
- Staff costs -€4,975
down €4,975 (-6.5%), from €76,394 to €71,419
From the 2022 result to the 2023 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,548 | €381,970 | -€58,578 | -13.3% |
| Fixed assets | 21/28 | €308,391 | €280,141 | -€28,250 | -9.2% |
| Tangible fixed assets | 22/27 | €295,780 | €267,530 | -€28,250 | -9.6% |
| Land and buildings | 22 | €258,017 | €244,603 | -€13,414 | -5.2% |
| Plant, machinery and equipment | 23 | €4,384 | €3,000 | -€1,383 | -31.6% |
| Furniture and vehicles | 24 | €33,380 | €19,927 | -€13,453 | -40.3% |
| Financial fixed assets | 28 | €12,610 | €12,610 | = | 0.0% |
| Current assets | 29/58 | €132,158 | €101,829 | -€30,328 | -22.9% |
| Amounts receivable within one year | 40/41 | €132,158 | €101,829 | -€30,328 | -22.9% |
| Trade receivables | 40 | €72,455 | €91,110 | +€18,654 | +25.7% |
| Other amounts receivable | 41 | €59,702 | €10,720 | -€48,983 | -82.0% |
| Total equity and liabilities | 10/49 | €440,548 | €381,970 | -€58,578 | -13.3% |
| Equity | 10/15 | €69,800 | €58,439 | -€11,361 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,740 | €50,379 | -€11,361 | -18.4% |
| Amounts payable | 17/49 | €370,748 | €323,531 | -€47,217 | -12.7% |
| Amounts payable after more than one year | 17 | €240,256 | €214,514 | -€25,742 | -10.7% |
| Financial debts | 170/4 | €240,256 | €214,514 | -€25,742 | -10.7% |
| Amounts payable within one year | 42/48 | €130,492 | €109,017 | -€21,475 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €24,842 | €25,742 | +€900 | +3.6% |
| Financial debts | 43 | €2,800 | €9,640 | +€6,841 | +244% |
| Credit institutions | 430/8 | €2,800 | €9,640 | +€6,841 | +244% |
| Trade debts | 44 | €32,491 | €6,487 | -€26,004 | -80.0% |
| Suppliers | 440/4 | €32,491 | €6,487 | -€26,004 | -80.0% |
| Advances received on contracts in progress | 46 | €35,248 | €35,248 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,130 | €30,252 | +€12,122 | +66.9% |
| Taxes | 450/3 | €15,896 | €21,081 | +€5,185 | +32.6% |
| Remuneration and social security | 454/9 | €2,235 | €9,171 | +€6,937 | +310% |
| Other amounts payable | 47/48 | €16,981 | €1,647 | -€15,334 | -90.3% |
| Remuneration, social security and pensions | 62 | €76,394 | €71,419 | -€4,975 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,648 | €28,250 | +€12,602 | +80.5% |
| Other operating charges | 640/8 | €606 | €5,903 | +€5,297 | +874% |
| Gross operating margin | 9900 | €144,756 | €122,675 | -€22,081 | -15.3% |
| Operating profit (loss) | 9901 | €52,108 | €17,103 | -€35,005 | -67.2% |
| Financial income | 75/76B | €0 | €56 | +€56 | +55,850% |
| Recurring financial income | 75 | €0 | €56 | +€56 | +55,850% |
| Financial charges | 65/66B | €7,421 | €6,830 | -€592 | -8.0% |
| Recurring financial charges | 65 | €7,421 | €6,830 | -€592 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €44,687 | €10,330 | -€34,357 | -76.9% |
| Income taxes | 67/77 | €13,302 | €2,066 | -€11,236 | -84.5% |
| Profit (loss) for the period | 9904 | €31,385 | €8,264 | -€23,121 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,385 | €8,264 | -€23,121 | -73.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.