SINGULARITI: 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.
SINGULARITI
Largest movements
- Cash +€7,860
up €7,860 (+21.1%), from €37,215 to €45,075
mainly Net result for the year (+€39,650) and Other debts (+€18,739)
- Deferred charges and accrued income -€5,184
no longer reported in 2025 (was €5,184)
- Tangible fixed assets +€2,010
up €2,010 (+20.7%), from €9,690 to €11,700
of which Furniture and vehicles: +€2,104
- Other debts +€18,739
new in 2025: €18,739
- Profit (loss) carried forward -€12,115
down €12,115 (-19.6%), from €61,841 to €49,726
- Tax, wage and social debts -€10,430
no longer reported in 2025 (was €10,430)
- Trade debts +€8,480
up €8,480 (+376%), from €2,257 to €10,737
- Gross operating margin +€5,078
up €5,078 (+8.7%), from €58,055 to €63,134
- Depreciation +€4,171
up €4,171 (+102%), from €4,098 to €8,269
- Taxes +€3,229
up €3,229 (+28.5%), from €11,310 to €14,539
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 | €78,527 | €83,201 | +€4,674 | +6.0% |
| Fixed assets | 21/28 | €9,690 | €11,700 | +€2,010 | +20.7% |
| Tangible fixed assets | 22/27 | €9,690 | €11,700 | +€2,010 | +20.7% |
| Plant, machinery and equipment | 23 | €93 | - | -€93 | |
| Furniture and vehicles | 24 | €9,596 | €11,700 | +€2,104 | +21.9% |
| Current assets | 29/58 | €68,838 | €71,501 | +€2,664 | +3.9% |
| Amounts receivable within one year | 40/41 | €26,439 | €26,426 | -€12 | 0.0% |
| Trade receivables | 40 | €26,439 | €26,426 | -€12 | 0.0% |
| Cash at bank and in hand | 54/58 | €37,215 | €45,075 | +€7,860 | +21.1% |
| Deferred charges and accrued income | 490/1 | €5,184 | - | -€5,184 | |
| Total equity and liabilities | 10/49 | €78,527 | €83,201 | +€4,674 | +6.0% |
| Equity | 10/15 | €65,841 | €53,726 | -€12,115 | -18.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,841 | €49,726 | -€12,115 | -19.6% |
| Amounts payable | 17/49 | €12,687 | €29,476 | +€16,789 | +132% |
| Amounts payable within one year | 42/48 | €12,687 | €29,476 | +€16,789 | +132% |
| Trade debts | 44 | €2,257 | €10,737 | +€8,480 | +376% |
| Suppliers | 440/4 | €2,257 | €10,737 | +€8,480 | +376% |
| Taxes, remuneration and social security | 45 | €10,430 | - | -€10,430 | |
| Taxes | 450/3 | €10,430 | - | -€10,430 | |
| Other amounts payable | 47/48 | - | €18,739 | +€18,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,098 | €8,269 | +€4,171 | +102% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €58,055 | €63,134 | +€5,078 | +8.7% |
| Operating profit (loss) | 9901 | €53,451 | €54,344 | +€893 | +1.7% |
| Financial income | 75/76B | €0 | €10 | +€10 | +101,800% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +101,800% |
| Financial charges | 65/66B | €353 | €166 | -€187 | -53.0% |
| Recurring financial charges | 65 | €353 | €166 | -€187 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €53,098 | €54,189 | +€1,091 | +2.1% |
| Income taxes | 67/77 | €11,310 | €14,539 | +€3,229 | +28.5% |
| Profit (loss) for the period | 9904 | €41,788 | €39,650 | -€2,138 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,788 | €39,650 | -€2,138 | -5.1% |
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 28 October 2026 via checked.be.