SUSTENUTO: 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.
SUSTENUTO
Largest movements
- Cash +€314,498
up €314,498 (+2,274%), from €13,833 to €328,331
mainly Receivables within one year (+€265,378) and Net result for the year (+€106,249)
- Receivables within one year -€265,378
down €265,378 (-35.3%), from €752,811 to €487,433
of which Trade receivables: -€267,322
- Tangible fixed assets -€18,520
down €18,520 (-45.7%), from €40,529 to €22,009
of which Plant, machinery and equipment: -€10,737
- Other debts -€124,155
down €124,155 (-92.7%), from €133,969 to €9,813
- Reserves +€106,249
up €106,249 (+29.1%), from €365,190 to €471,439
- Debts after one year +€100,000
new in 2025: €100,000
- Tax, wage and social debts -€36,496
down €36,496 (-22.3%), from €163,620 to €127,124
of which Taxes: -€21,230
- Trade debts -€14,626
down €14,626 (-10.5%), from €139,422 to €124,796
- Turnover +€1.5m
new in 2025: €1.5m
- Purchases and services +€905,815
new in 2025: €905,815
- Staff costs -€137,949
down €137,949 (-24.1%), from €573,335 to €435,386
- Taxes +€39,748
up €39,748 (+365%), from €10,876 to €50,623
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.
Derived cash bridge
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 | €821,791 | €852,862 | +€31,071 | +3.8% |
| Fixed assets | 21/28 | €55,147 | €36,807 | -€18,339 | -33.3% |
| Intangible fixed assets | 21 | €1,118 | €718 | -€400 | -35.8% |
| Tangible fixed assets | 22/27 | €40,529 | €22,009 | -€18,520 | -45.7% |
| Plant, machinery and equipment | 23 | €25,572 | €14,835 | -€10,737 | -42.0% |
| Furniture and vehicles | 24 | €14,957 | €7,174 | -€7,783 | -52.0% |
| Financial fixed assets | 28 | €13,500 | €14,081 | +€581 | +4.3% |
| Current assets | 29/58 | €766,644 | €816,055 | +€49,410 | +6.4% |
| Amounts receivable within one year | 40/41 | €752,811 | €487,433 | -€265,378 | -35.3% |
| Trade receivables | 40 | €751,997 | €484,674 | -€267,322 | -35.5% |
| Other amounts receivable | 41 | €814 | €2,759 | +€1,944 | +239% |
| Cash at bank and in hand | 54/58 | €13,833 | €328,331 | +€314,498 | +2,274% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €821,791 | €852,862 | +€31,071 | +3.8% |
| Equity | 10/15 | €383,740 | €489,989 | +€106,249 | +27.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €365,190 | €471,439 | +€106,249 | +29.1% |
| Distributable reserves | 133 | €365,190 | €471,439 | +€106,249 | +29.1% |
| Amounts payable | 17/49 | €438,051 | €362,873 | -€75,178 | -17.2% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €437,698 | €262,421 | -€175,277 | -40.0% |
| Trade debts | 44 | €139,422 | €124,796 | -€14,626 | -10.5% |
| Suppliers | 440/4 | €139,422 | €124,796 | -€14,626 | -10.5% |
| Advances received on contracts in progress | 46 | €688 | €688 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €163,620 | €127,124 | -€36,496 | -22.3% |
| Taxes | 450/3 | €112,975 | €91,745 | -€21,230 | -18.8% |
| Remuneration and social security | 454/9 | €50,645 | €35,379 | -€15,265 | -30.1% |
| Other amounts payable | 47/48 | €133,969 | €9,813 | -€124,155 | -92.7% |
| Accrued charges and deferred income | 492/3 | €353 | €452 | +€99 | +28.0% |
| Turnover | 70 | - | €1,522,191 | +€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €905,815 | +€905,815 | |
| Remuneration, social security and pensions | 62 | €573,335 | €435,386 | -€137,949 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,008 | €21,667 | +€1,659 | +8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €659 | €1,396 | +€737 | +112% |
| Gross operating margin | 9900 | €629,093 | €640,906 | +€11,813 | +1.9% |
| Operating profit (loss) | 9901 | €35,091 | €167,457 | +€132,366 | +377% |
| Financial income | 75/76B | €460 | €0 | -€460 | -100.0% |
| Recurring financial income | 75 | €460 | €0 | -€460 | -100.0% |
| Financial charges | 65/66B | €8,648 | €10,585 | +€1,937 | +22.4% |
| Recurring financial charges | 65 | €8,648 | €10,585 | +€1,937 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €26,903 | €156,872 | +€129,969 | +483% |
| Income taxes | 67/77 | €10,876 | €50,623 | +€39,748 | +365% |
| Profit (loss) for the period | 9904 | €16,028 | €106,249 | +€90,221 | +563% |
| Profit (loss) for the period to be appropriated | 9905 | €16,028 | €106,249 | +€90,221 | +563% |
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 14 October 2026 via checked.be.