SYNC 77: 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.
SYNC 77
Largest movements
- Cash -€39,420
down €39,420 (-54.9%), from €71,748 to €32,328
mainly Net result for the year (-€46,406) and Tax, wage and social debts (-€4,939)
- Receivables within one year -€9,143
down €9,143 (-81.6%), from €11,211 to €2,068
of which Other amounts receivable: -€9,339
- Tangible fixed assets -€2,067
down €2,067 (-37.5%), from €5,506 to €3,439
of which Plant, machinery and equipment: -€1,055
- Profit (loss) carried forward -€46,406
down €46,406 (-76.1%), from €61,005 to €14,599
- Tax, wage and social debts -€4,939
down €4,939 (-91.6%), from €5,391 to €452
- Other debts +€2,261
up €2,261 (+271.4%), from €833 to €3,094
- Trade debts -€1,479
down €1,479 (-39.5%), from €3,747 to €2,267
- Gross operating margin -€125,164
down €125,164, from €81,963 to -€43,202
- Taxes -€16,511
down €16,511 (-99.1%), from €16,662 to €151
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 | €91,380 | €40,817 | -€50,563 | -55.3% |
| Fixed assets | 21/28 | €5,506 | €3,439 | -€2,067 | -37.5% |
| Tangible fixed assets | 22/27 | €5,506 | €3,439 | -€2,067 | -37.5% |
| Plant, machinery and equipment | 23 | €1,246 | €191 | -€1,055 | -84.7% |
| Furniture and vehicles | 24 | €4,260 | €3,248 | -€1,012 | -23.7% |
| Current assets | 29/58 | €85,875 | €37,378 | -€48,497 | -56.5% |
| Amounts receivable within one year | 40/41 | €11,211 | €2,068 | -€9,143 | -81.6% |
| Trade receivables | 40 | €234 | €430 | +€196 | +83.7% |
| Other amounts receivable | 41 | €10,977 | €1,638 | -€9,339 | -85.1% |
| Cash at bank and in hand | 54/58 | €71,748 | €32,328 | -€39,420 | -54.9% |
| Deferred charges and accrued income | 490/1 | €2,916 | €2,982 | +€66 | +2.2% |
| Total equity and liabilities | 10/49 | €91,380 | €40,817 | -€50,563 | -55.3% |
| Equity | 10/15 | €81,410 | €35,004 | -€46,406 | -57.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,005 | €14,599 | -€46,406 | -76.1% |
| Amounts payable | 17/49 | €9,970 | €5,813 | -€4,157 | -41.7% |
| Amounts payable within one year | 42/48 | €9,970 | €5,813 | -€4,157 | -41.7% |
| Trade debts | 44 | €3,747 | €2,267 | -€1,479 | -39.5% |
| Suppliers | 440/4 | €3,747 | €2,267 | -€1,479 | -39.5% |
| Taxes, remuneration and social security | 45 | €5,391 | €452 | -€4,939 | -91.6% |
| Taxes | 450/3 | €5,391 | €452 | -€4,939 | -91.6% |
| Other amounts payable | 47/48 | €833 | €3,094 | +€2,261 | +271.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,405 | €2,067 | -€339 | -14.1% |
| Other operating charges | 640/8 | €1,012 | €907 | -€105 | -10.4% |
| Gross operating margin | 9900 | €81,963 | -€43,202 | -€125,164 | |
| Operating profit (loss) | 9901 | €78,545 | -€46,175 | -€124,720 | |
| Financial income | 75/76B | €105 | - | -€105 | |
| Recurring financial income | 75 | €105 | - | -€105 | |
| Financial charges | 65/66B | €151 | €81 | -€70 | -46.6% |
| Recurring financial charges | 65 | €151 | €81 | -€70 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €78,500 | -€46,256 | -€124,756 | |
| Income taxes | 67/77 | €16,662 | €151 | -€16,511 | -99.1% |
| Profit (loss) for the period | 9904 | €61,838 | -€46,406 | -€108,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,838 | -€46,406 | -€108,245 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.