4-SOME: 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.
4-SOME
Largest movements
- Tangible fixed assets -€31,293
down €31,293 (-3.3%), from €959,612 to €928,319
of which Land and buildings: -€37,204
- Debts after one year -€49,900
down €49,900 (-3.7%), from €1.3m to €1.3m
- Accrued charges and deferred income +€24,598
new in 2025: €24,598
- Tax, wage and social debts +€18,786
up €18,786 (+155.9%), from €12,052 to €30,838
of which Remuneration and social security: +€10,270
- Profit (loss) carried forward +€12,006
up €12,006 (+4.1%), from -€293,072 to -€281,066
- Staff costs -€21,830
down €21,830 (-18.5%), from €117,940 to €96,109
- Financial charges +€11,880
up €11,880 (+11.5%), from €103,108 to €114,987
- Gross operating margin -€11,411
down €11,411 (-3.8%), from €301,473 to €290,062
- Depreciation +€7,938
up €7,938 (+15.7%), from €50,701 to €58,638
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 | €1,096,171 | €1,085,822 | -€10,349 | -0.9% |
| Fixed assets | 21/28 | €959,612 | €928,319 | -€31,293 | -3.3% |
| Tangible fixed assets | 22/27 | €959,612 | €928,319 | -€31,293 | -3.3% |
| Land and buildings | 22 | €901,082 | €863,878 | -€37,204 | -4.1% |
| Plant, machinery and equipment | 23 | €34,907 | €24,508 | -€10,399 | -29.8% |
| Furniture and vehicles | 24 | €23,622 | €39,932 | +€16,310 | +69.0% |
| Current assets | 29/58 | €136,559 | €157,504 | +€20,944 | +15.3% |
| Amounts receivable within one year | 40/41 | €1,872 | €4,608 | +€2,736 | +146.1% |
| Trade receivables | 40 | €1,872 | €4,608 | +€2,736 | +146.1% |
| Cash at bank and in hand | 54/58 | €81,832 | €92,722 | +€10,889 | +13.3% |
| Deferred charges and accrued income | 490/1 | €52,855 | €60,174 | +€7,319 | +13.8% |
| Total equity and liabilities | 10/49 | €1,096,171 | €1,085,822 | -€10,349 | -0.9% |
| Equity | 10/15 | -€284,406 | -€272,400 | +€12,006 | +4.2% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€293,072 | -€281,066 | +€12,006 | +4.1% |
| Amounts payable | 17/49 | €1,380,577 | €1,358,222 | -€22,355 | -1.6% |
| Amounts payable after more than one year | 17 | €1,349,900 | €1,300,000 | -€49,900 | -3.7% |
| Financial debts | 170/4 | €1,349,900 | €1,300,000 | -€49,900 | -3.7% |
| Amounts payable within one year | 42/48 | €30,677 | €33,624 | +€2,947 | +9.6% |
| Trade debts | 44 | €13,625 | €2,786 | -€10,839 | -79.6% |
| Suppliers | 440/4 | €13,625 | €2,786 | -€10,839 | -79.6% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,052 | €30,838 | +€18,786 | +155.9% |
| Taxes | 450/3 | €11,977 | €20,493 | +€8,516 | +71.1% |
| Remuneration and social security | 454/9 | €74 | €10,345 | +€10,270 | +13787.6% |
| Accrued charges and deferred income | 492/3 | - | €24,598 | +€24,598 | |
| Remuneration, social security and pensions | 62 | €117,940 | €96,109 | -€21,830 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,701 | €58,638 | +€7,938 | +15.7% |
| Other operating charges | 640/8 | €9,232 | €8,033 | -€1,200 | -13.0% |
| Gross operating margin | 9900 | €301,473 | €290,062 | -€11,411 | -3.8% |
| Operating profit (loss) | 9901 | €123,600 | €127,282 | +€3,682 | +3.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.7% |
| Financial charges | 65/66B | €103,108 | €114,987 | +€11,880 | +11.5% |
| Recurring financial charges | 65 | €103,108 | €114,987 | +€11,880 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €20,493 | €12,294 | -€8,198 | -40.0% |
| Income taxes | 67/77 | €235 | €289 | +€54 | +23.0% |
| Profit (loss) for the period | 9904 | €20,258 | €12,006 | -€8,252 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,258 | €12,006 | -€8,252 | -40.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.