SYM 3: 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.
SYM 3
Largest movements
- Tangible fixed assets +€725,857
up €725,857 (+388.0%), from €187,083 to €912,940
of which Land and buildings: +€637,043
- Cash +€176,857
up €176,857 (+27.2%), from €650,737 to €827,594
mainly Net result for the year (+€655,155) and Debts after one year (+€524,586)
- Receivables within one year +€71,919
up €71,919 (+9.9%), from €726,930 to €798,849
of which Trade receivables: +€48,042
- Intangible fixed assets +€71,402
new in 2025: €71,402
- Debts after one year +€524,586
up €524,586 (+307.8%), from €170,448 to €695,034
- Other debts +€230,149
up €230,149 (+36.8%), from €624,851 to €855,000
- Accrued charges and deferred income +€160,524
up €160,524 (+138.5%), from €115,871 to €276,394
- Current portion of long-term debt +€74,070
up €74,070 (+60.2%), from €123,111 to €197,181
- Tax, wage and social debts +€59,050
up €59,050 (+36.7%), from €161,093 to €220,144
of which Remuneration and social security: +€58,255
- Gross operating margin +€327,466
up €327,466 (+18.6%), from €1.8m to €2.1m
- Staff costs +€127,840
up €127,840 (+13.9%), from €922,577 to €1.1m
- Taxes +€23,340
up €23,340 (+12.3%), from €190,445 to €213,785
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 | €2,170,706 | €3,230,331 | +€1.1m | +48.8% |
| Fixed assets | 21/28 | €189,783 | €987,042 | +€797,259 | +420.1% |
| Intangible fixed assets | 21 | - | €71,402 | +€71,402 | |
| Tangible fixed assets | 22/27 | €187,083 | €912,940 | +€725,857 | +388.0% |
| Land and buildings | 22 | - | €637,043 | +€637,043 | |
| Plant, machinery and equipment | 23 | €7,917 | €3,699 | -€4,217 | -53.3% |
| Furniture and vehicles | 24 | €140,283 | €116,658 | -€23,625 | -16.8% |
| Other tangible fixed assets | 26 | €38,883 | €155,540 | +€116,657 | +300.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €1,980,923 | €2,243,289 | +€262,366 | +13.2% |
| Stocks and contracts in progress | 3 | €49,533 | €45,952 | -€3,581 | -7.2% |
| Stocks | 30/36 | €49,533 | €45,952 | -€3,581 | -7.2% |
| Amounts receivable within one year | 40/41 | €726,930 | €798,849 | +€71,919 | +9.9% |
| Trade receivables | 40 | €694,592 | €742,634 | +€48,042 | +6.9% |
| Other amounts receivable | 41 | €32,338 | €56,215 | +€23,877 | +73.8% |
| Current investments | 50/53 | €491,686 | €491,686 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €650,737 | €827,594 | +€176,857 | +27.2% |
| Deferred charges and accrued income | 490/1 | €62,037 | €79,208 | +€17,171 | +27.7% |
| Total equity and liabilities | 10/49 | €2,170,706 | €3,230,331 | +€1.1m | +48.8% |
| Equity | 10/15 | €721,480 | €721,635 | +€155 | 0.0% |
| Contributions | 10/11 | €210,058 | €210,058 | = | 0.0% |
| Reserves | 13 | €511,422 | €511,577 | +€155 | 0.0% |
| Non-distributable reserves | 130/1 | €491,686 | €491,686 | = | 0.0% |
| Own shares acquired | 1312 | €491,686 | €491,686 | = | 0.0% |
| Distributable reserves | 133 | €19,736 | €19,891 | +€155 | +0.8% |
| Amounts payable | 17/49 | €1,449,225 | €2,508,696 | +€1.1m | +73.1% |
| Amounts payable after more than one year | 17 | €170,448 | €695,034 | +€524,586 | +307.8% |
| Financial debts | 170/4 | €170,448 | €695,034 | +€524,586 | +307.8% |
| Amounts payable within one year | 42/48 | €1,162,907 | €1,537,268 | +€374,361 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €123,111 | €197,181 | +€74,070 | +60.2% |
| Trade debts | 44 | €253,852 | €264,943 | +€11,091 | +4.4% |
| Suppliers | 440/4 | €253,852 | €264,943 | +€11,091 | +4.4% |
| Taxes, remuneration and social security | 45 | €161,093 | €220,144 | +€59,050 | +36.7% |
| Taxes | 450/3 | €41,827 | €42,622 | +€796 | +1.9% |
| Remuneration and social security | 454/9 | €119,266 | €177,521 | +€58,255 | +48.8% |
| Other amounts payable | 47/48 | €624,851 | €855,000 | +€230,149 | +36.8% |
| Accrued charges and deferred income | 492/3 | €115,871 | €276,394 | +€160,524 | +138.5% |
| Non-recurring operating income | 76A | €17,170 | - | -€17,170 | |
| Remuneration, social security and pensions | 62 | €922,577 | €1,050,417 | +€127,840 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,057 | €97,048 | +€14,991 | +18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,637 | +€1,637 | |
| Other operating charges | 640/8 | €2,245 | €3,679 | +€1,434 | +63.9% |
| Non-recurring operating charges | 66A | - | €38,737 | +€38,737 | |
| Gross operating margin | 9900 | €1,763,959 | €2,091,425 | +€327,466 | +18.6% |
| Operating profit (loss) | 9901 | €757,079 | €899,906 | +€142,827 | +18.9% |
| Financial income | 75/76B | €293 | €3,286 | +€2,994 | +1022.6% |
| Recurring financial income | 75 | €293 | €3,286 | +€2,994 | +1022.6% |
| Financial charges | 65/66B | €20,761 | €34,252 | +€13,491 | +65.0% |
| Recurring financial charges | 65 | €20,761 | €34,252 | +€13,491 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €736,611 | €868,940 | +€132,330 | +18.0% |
| Income taxes | 67/77 | €190,445 | €213,785 | +€23,340 | +12.3% |
| Profit (loss) for the period | 9904 | €546,166 | €655,155 | +€108,989 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €546,166 | €655,155 | +€108,989 | +20.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.