SYMPAS: 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.
SYMPAS
Largest movements
- Cash -€7,964
down €7,964 (-28.3%), from €28,132 to €20,168
mainly Debts after one year (-€31,256) and Current portion of long-term debt (-€18,744)
- Other debts +€50,000
new in 2025: €50,000
- Debts after one year -€31,256
down €31,256 (-100%), from €31,256 to €0
- Current portion of long-term debt -€18,744
down €18,744 (-96.8%), from €19,362 to €618
- Profit (loss) carried forward -€5,123
down €5,123 (-81.0%), from -€6,322 to -€11,445
- Financial charges -€1,635
down €1,635 (-83.2%), from €1,965 to €330
- Gross operating margin -€423
down €423 (-10.7%), from -€3,970 to -€4,393
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 | €292,132 | €286,196 | -€5,936 | -2.0% |
| Fixed assets | 21/28 | €264,000 | €264,000 | = | 0.0% |
| Financial fixed assets | 28 | €264,000 | €264,000 | = | 0.0% |
| Current assets | 29/58 | €28,132 | €22,196 | -€5,936 | -21.1% |
| Amounts receivable within one year | 40/41 | €0 | €2,028 | +€2,028 | |
| Other amounts receivable | 41 | €0 | €2,028 | +€2,028 | |
| Cash at bank and in hand | 54/58 | €28,132 | €20,168 | -€7,964 | -28.3% |
| Total equity and liabilities | 10/49 | €292,132 | €286,196 | -€5,936 | -2.0% |
| Equity | 10/15 | €239,473 | €234,350 | -€5,123 | -2.1% |
| Contributions | 10/11 | €73,382 | €73,382 | = | 0.0% |
| Reserves | 13 | €172,412 | €172,412 | = | 0.0% |
| Distributable reserves | 133 | €172,412 | €172,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,322 | -€11,445 | -€5,123 | -81.0% |
| Amounts payable | 17/49 | €52,660 | €51,847 | -€813 | -1.5% |
| Amounts payable after more than one year | 17 | €31,256 | €0 | -€31,256 | -100% |
| Financial debts | 170/4 | €31,256 | €0 | -€31,256 | -100% |
| Amounts payable within one year | 42/48 | €20,641 | €51,586 | +€30,945 | +150% |
| Current portion of amounts payable after more than one year | 42 | €19,362 | €618 | -€18,744 | -96.8% |
| Trade debts | 44 | €1,279 | €968 | -€311 | -24.3% |
| Suppliers | 440/4 | €1,279 | €968 | -€311 | -24.3% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €763 | €261 | -€502 | -65.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,970 | -€4,393 | -€423 | -10.7% |
| Operating profit (loss) | 9901 | -€4,357 | -€4,793 | -€435 | -10.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,965 | €330 | -€1,635 | -83.2% |
| Recurring financial charges | 65 | €1,965 | €330 | -€1,635 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,322 | -€5,123 | +€1,199 | +19.0% |
| Profit (loss) for the period | 9904 | -€6,322 | -€5,123 | +€1,199 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,322 | -€5,123 | +€1,199 | +19.0% |
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 30 October 2026 via checked.be.