SURFACE CONSULT: 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.
SURFACE CONSULT
Largest movements
- Cash +€358
up €358 (+10.7%), from €3,350 to €3,708
mainly Other debts (+€384)
- Other debts +€384
up €384 (+13.4%), from €2,868 to €3,252
- Gross operating margin +€799
up €799 (+90.1%), from -€886 to -€88
- Purchases and services -€799
down €799 (-90.1%), from €886 to €88
- Other operating charges -€580
down €580 (-100%), from €580 to €0
- Financial charges -€205
down €205 (-66.2%), from €309 to €104
- Financial income +€166
new in 2025: €166
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 | €3,350 | €3,708 | +€358 | +10.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €3,350 | €3,708 | +€358 | +10.7% |
| Cash at bank and in hand | 54/58 | €3,350 | €3,708 | +€358 | +10.7% |
| Total equity and liabilities | 10/49 | €3,350 | €3,708 | +€358 | +10.7% |
| Equity | 10/15 | -€188 | -€214 | -€26 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,580 | €17,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,720 | €15,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,968 | -€23,995 | -€26 | -0.1% |
| Amounts payable | 17/49 | €3,538 | €3,923 | +€384 | +10.9% |
| Amounts payable within one year | 42/48 | €3,538 | €3,923 | +€384 | +10.9% |
| Taxes, remuneration and social security | 45 | €671 | €671 | = | 0.0% |
| Taxes | 450/3 | €671 | €671 | = | 0.0% |
| Other amounts payable | 47/48 | €2,868 | €3,252 | +€384 | +13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €886 | €88 | -€799 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €580 | €0 | -€580 | -100% |
| Gross operating margin | 9900 | -€886 | -€88 | +€799 | +90.1% |
| Operating profit (loss) | 9901 | -€1,466 | -€88 | +€1,379 | +94.0% |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €309 | €104 | -€205 | -66.2% |
| Recurring financial charges | 65 | €309 | €104 | -€205 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,775 | -€26 | +€1,749 | +98.5% |
| Profit (loss) for the period | 9904 | -€1,775 | -€26 | +€1,749 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,775 | -€26 | +€1,749 | +98.5% |
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 26 October 2026 via checked.be.