SUSSA: 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.
SUSSA
Largest movements
- Stocks and contracts +€139,025
up €139,025 (+54.1%), from €256,762 to €395,788
- Tangible fixed assets -€31,908
down €31,908 (-3.2%), from €999,856 to €967,948
of which Land and buildings: -€57,423
- Receivables within one year -€26,339
down €26,339 (-38.1%), from €69,047 to €42,707
of which Other amounts receivable: -€56,471
- Reserves +€68,541
up €68,541 (+16.2%), from €422,256 to €490,797
of which Distributable reserves: +€68,541
- Other debts +€68,127
up €68,127 (+439.8%), from €15,491 to €83,619
- Debts after one year -€48,145
down €48,145 (-10.4%), from €464,481 to €416,336
- Gross operating margin +€21,766
up €21,766 (+11.1%), from €195,640 to €217,406
- Other operating charges -€9,504
down €9,504 (-62.2%), from €15,269 to €5,766
- Depreciation +€8,062
up €8,062 (+10.2%), from €78,920 to €86,982
- Staff costs +€4,768
up €4,768 (+9.6%), from €49,914 to €54,682
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 | €1,328,686 | €1,412,668 | +€83,983 | +6.3% |
| Fixed assets | 21/28 | €1,002,631 | €970,874 | -€31,757 | -3.2% |
| Tangible fixed assets | 22/27 | €999,856 | €967,948 | -€31,908 | -3.2% |
| Land and buildings | 22 | €890,821 | €833,398 | -€57,423 | -6.4% |
| Plant, machinery and equipment | 23 | €14,198 | €46,862 | +€32,664 | +230.1% |
| Furniture and vehicles | 24 | €8,013 | €3,552 | -€4,461 | -55.7% |
| Other tangible fixed assets | 26 | €86,825 | €84,136 | -€2,689 | -3.1% |
| Financial fixed assets | 28 | €2,775 | €2,926 | +€151 | +5.5% |
| Current assets | 29/58 | €326,054 | €441,794 | +€115,739 | +35.5% |
| Stocks and contracts in progress | 3 | €256,762 | €395,788 | +€139,025 | +54.1% |
| Stocks | 30/36 | €256,762 | €395,788 | +€139,025 | +54.1% |
| Amounts receivable within one year | 40/41 | €69,047 | €42,707 | -€26,339 | -38.1% |
| Trade receivables | 40 | €18 | €30,149 | +€30,131 | +169181.2% |
| Other amounts receivable | 41 | €69,029 | €12,558 | -€56,471 | -81.8% |
| Cash at bank and in hand | 54/58 | €245 | €1,853 | +€1,608 | +655.4% |
| Deferred charges and accrued income | 490/1 | - | €1,446 | +€1,446 | |
| Total equity and liabilities | 10/49 | €1,328,686 | €1,412,668 | +€83,983 | +6.3% |
| Equity | 10/15 | €440,856 | €509,397 | +€68,541 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €422,256 | €490,797 | +€68,541 | +16.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €420,396 | €488,937 | +€68,541 | +16.3% |
| Amounts payable | 17/49 | €887,830 | €903,271 | +€15,441 | +1.7% |
| Amounts payable after more than one year | 17 | €464,481 | €416,336 | -€48,145 | -10.4% |
| Financial debts | 170/4 | €464,481 | €416,336 | -€48,145 | -10.4% |
| Amounts payable within one year | 42/48 | €423,348 | €486,935 | +€63,586 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €90,464 | €84,133 | -€6,332 | -7.0% |
| Financial debts | 43 | €6,779 | €8,538 | +€1,759 | +25.9% |
| Credit institutions | 430/8 | €6,779 | €8,538 | +€1,759 | +25.9% |
| Trade debts | 44 | €290,325 | €286,129 | -€4,196 | -1.4% |
| Suppliers | 440/4 | €290,325 | €286,129 | -€4,196 | -1.4% |
| Taxes, remuneration and social security | 45 | €20,288 | €24,516 | +€4,228 | +20.8% |
| Taxes | 450/3 | €3,403 | €7,801 | +€4,398 | +129.2% |
| Remuneration and social security | 454/9 | €16,886 | €16,715 | -€170 | -1.0% |
| Other amounts payable | 47/48 | €15,491 | €83,619 | +€68,127 | +439.8% |
| Remuneration, social security and pensions | 62 | €49,914 | €54,682 | +€4,768 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,920 | €86,982 | +€8,062 | +10.2% |
| Other operating charges | 640/8 | €15,269 | €5,766 | -€9,504 | -62.2% |
| Non-recurring operating charges | 66A | - | €17,038 | +€17,038 | |
| Gross operating margin | 9900 | €195,640 | €217,406 | +€21,766 | +11.1% |
| Operating profit (loss) | 9901 | €51,537 | €52,938 | +€1,401 | +2.7% |
| Financial income | 75/76B | €113 | €58 | -€54 | -48.3% |
| Recurring financial income | 75 | €113 | €58 | -€54 | -48.3% |
| Financial charges | 65/66B | €20,935 | €19,018 | -€1,916 | -9.2% |
| Recurring financial charges | 65 | €20,935 | €19,018 | -€1,916 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €30,715 | €33,978 | +€3,262 | +10.6% |
| Income taxes | 67/77 | €7,274 | €7,765 | +€491 | +6.8% |
| Profit (loss) for the period | 9904 | €23,442 | €26,213 | +€2,771 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,442 | €26,213 | +€2,771 | +11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.