SYBOPHAR: 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.
SYBOPHAR
Largest movements
- Receivables within one year +€11,784
up €11,784 (+141%), from €8,387 to €20,171
- Deferred charges and accrued income +€6,010
up €6,010 (+46.7%), from €12,878 to €18,888
- Profit (loss) carried forward +€21,720
up €21,720 (+7.1%), from €307,523 to €329,243
- Other debts -€6,108
down €6,108 (-2.8%), from €220,551 to €214,443
- Gross operating margin +€5,829
up €5,829 (+26.6%), from €21,916 to €27,745
- Taxes +€1,462
up €1,462 (+29.3%), from €4,994 to €6,456
- Financial income +€488
up €488 (+198%), from €246 to €734
- Financial charges -€407
down €407 (-57.7%), from €706 to €299
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 | €551,408 | €569,233 | +€17,824 | +3.2% |
| Fixed assets | 21/28 | €530,050 | €530,050 | = | 0.0% |
| Financial fixed assets | 28 | €530,050 | €530,050 | = | 0.0% |
| Current assets | 29/58 | €21,358 | €39,183 | +€17,824 | +83.5% |
| Amounts receivable within one year | 40/41 | €8,387 | €20,171 | +€11,784 | +141% |
| Other amounts receivable | 41 | €8,387 | €20,171 | +€11,784 | +141% |
| Cash at bank and in hand | 54/58 | €94 | €124 | +€30 | +31.8% |
| Deferred charges and accrued income | 490/1 | €12,878 | €18,888 | +€6,010 | +46.7% |
| Total equity and liabilities | 10/49 | €551,408 | €569,233 | +€17,824 | +3.2% |
| Equity | 10/15 | €321,783 | €343,503 | +€21,720 | +6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €307,523 | €329,243 | +€21,720 | +7.1% |
| Amounts payable | 17/49 | €229,625 | €225,729 | -€3,896 | -1.7% |
| Amounts payable within one year | 42/48 | €229,625 | €225,729 | -€3,896 | -1.7% |
| Financial debts | 43 | €4,000 | €4,500 | +€500 | +12.5% |
| Credit institutions | 430/8 | €4,000 | €4,500 | +€500 | +12.5% |
| Trade debts | 44 | €4,030 | €2,961 | -€1,070 | -26.5% |
| Suppliers | 440/4 | €4,030 | €2,961 | -€1,070 | -26.5% |
| Taxes, remuneration and social security | 45 | €1,044 | €3,826 | +€2,782 | +267% |
| Taxes | 450/3 | €1,044 | €3,826 | +€2,782 | +267% |
| Other amounts payable | 47/48 | €220,551 | €214,443 | -€6,108 | -2.8% |
| Other operating charges | 640/8 | - | €4 | +€4 | |
| Gross operating margin | 9900 | €21,916 | €27,745 | +€5,829 | +26.6% |
| Operating profit (loss) | 9901 | €21,916 | €27,741 | +€5,826 | +26.6% |
| Financial income | 75/76B | €246 | €734 | +€488 | +198% |
| Recurring financial income | 75 | €246 | €734 | +€488 | +198% |
| Financial charges | 65/66B | €706 | €299 | -€407 | -57.7% |
| Recurring financial charges | 65 | €706 | €299 | -€407 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €21,456 | €28,176 | +€6,720 | +31.3% |
| Income taxes | 67/77 | €4,994 | €6,456 | +€1,462 | +29.3% |
| Profit (loss) for the period | 9904 | €16,462 | €21,720 | +€5,258 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,462 | €21,720 | +€5,258 | +31.9% |
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 29 October 2026 via checked.be.