SYMPHORIM: 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.
SYMPHORIM
Largest movements
- Receivables within one year -€21,000
no longer reported in 2025 (was €21,000)
- Tangible fixed assets -€19,185
down €19,185 (-3.7%), from €516,624 to €497,439
of which Land and buildings: -€17,740
- Cash +€17,469
up €17,469 (+82.5%), from €21,163 to €38,632
mainly Depreciation (+€26,264) and Receivables within one year (+€21,000)
- Debts after one year -€13,277
no longer reported in 2025 (was €13,277)
- Current portion of long-term debt -€11,446
no longer reported in 2025 (was €11,446)
- Trade debts -€6,498
down €6,498 (-92.1%), from €7,053 to €555
- Purchases and services -€8,577
down €8,577 (-32.3%), from €26,528 to €17,951
- Turnover -€6,795
down €6,795 (-11.0%), from €62,000 to €55,205
- Taxes +€4,269
up €4,269 (+873%), from €489 to €4,758
- Gross operating margin +€1,782
up €1,782 (+5.0%), from €35,472 to €37,254
- Depreciation -€1,422
down €1,422 (-5.1%), from €27,687 to €26,264
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 | €562,304 | €536,327 | -€25,978 | -4.6% |
| Fixed assets | 21/28 | €516,649 | €497,464 | -€19,185 | -3.7% |
| Tangible fixed assets | 22/27 | €516,624 | €497,439 | -€19,185 | -3.7% |
| Land and buildings | 22 | €439,498 | €421,758 | -€17,740 | -4.0% |
| Plant, machinery and equipment | 23 | €76,171 | €74,588 | -€1,583 | -2.1% |
| Furniture and vehicles | 24 | €956 | €1,093 | +€138 | +14.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €45,655 | €38,863 | -€6,793 | -14.9% |
| Amounts receivable within one year | 40/41 | €21,000 | - | -€21,000 | |
| Trade receivables | 40 | €21,000 | - | -€21,000 | |
| Cash at bank and in hand | 54/58 | €21,163 | €38,632 | +€17,469 | +82.5% |
| Deferred charges and accrued income | 490/1 | €3,492 | €230 | -€3,262 | -93.4% |
| Total equity and liabilities | 10/49 | €562,304 | €536,327 | -€25,978 | -4.6% |
| Equity | 10/15 | €441,424 | €443,903 | +€2,478 | +0.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €371,351 | €373,829 | +€2,478 | +0.7% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €162,001 | €155,059 | -€6,942 | -4.3% |
| Distributable reserves | 133 | €202,350 | €211,770 | +€9,420 | +4.7% |
| Profit (loss) carried forward | 14 | €74 | €74 | +€0 | +0.6% |
| Provisions and deferred taxes | 16 | €83,406 | €79,832 | -€3,575 | -4.3% |
| Deferred taxes | 168 | €83,406 | €79,832 | -€3,575 | -4.3% |
| Amounts payable | 17/49 | €37,474 | €12,592 | -€24,882 | -66.4% |
| Amounts payable after more than one year | 17 | €13,277 | - | -€13,277 | |
| Financial debts | 170/4 | €13,277 | - | -€13,277 | |
| Amounts payable within one year | 42/48 | €20,977 | €7,522 | -€13,455 | -64.1% |
| Current portion of amounts payable after more than one year | 42 | €11,446 | - | -€11,446 | |
| Trade debts | 44 | €7,053 | €555 | -€6,498 | -92.1% |
| Suppliers | 440/4 | €7,053 | €555 | -€6,498 | -92.1% |
| Taxes, remuneration and social security | 45 | €489 | €4,758 | +€4,269 | +873% |
| Taxes | 450/3 | €489 | €4,758 | +€4,269 | +873% |
| Other amounts payable | 47/48 | €1,989 | €2,209 | +€220 | +11.1% |
| Accrued charges and deferred income | 492/3 | €3,220 | €5,070 | +€1,850 | +57.5% |
| Turnover | 70 | €62,000 | €55,205 | -€6,795 | -11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,528 | €17,951 | -€8,577 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,687 | €26,264 | -€1,422 | -5.1% |
| Other operating charges | 640/8 | €6,778 | €6,667 | -€111 | -1.6% |
| Non-recurring operating charges | 66A | €12,929 | - | -€12,929 | |
| Gross operating margin | 9900 | €35,472 | €37,254 | +€1,782 | +5.0% |
| Operating profit (loss) | 9901 | -€11,921 | €4,323 | +€16,244 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,616 | €661 | -€954 | -59.1% |
| Recurring financial charges | 65 | €1,616 | €661 | -€954 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,536 | €3,662 | +€17,198 | |
| Transfer from deferred taxes | 780 | €4,404 | €3,575 | -€830 | -18.8% |
| Income taxes | 67/77 | €489 | €4,758 | +€4,269 | +873% |
| Profit (loss) for the period | 9904 | -€9,621 | €2,478 | +€12,100 | |
| Transfer from tax-exempt reserves | 789 | €8,553 | €6,942 | -€1,611 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,068 | €9,420 | +€10,488 |
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 15 October 2026 via checked.be.