BRUNO SOMERS: 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.
BRUNO SOMERS
Largest movements
- Tangible fixed assets -€26,694
down €26,694 (-22.5%), from €118,677 to €91,983
of which Land and buildings: -€25,625
- Current investments -€20,000
down €20,000 (-30.8%), from €65,000 to €45,000
- Receivables within one year +€5,723
up €5,723 (+76.4%), from €7,490 to €13,212
of which Trade receivables: +€5,059
- Cash -€2,886
down €2,886 (-38.9%), from €7,421 to €4,536
mainly Net result for the year (-€33,293) and Trade debts (-€8,405)
- Profit (loss) carried forward -€33,293
down €33,293 (-17.2%), from €193,759 to €160,466
- Trade debts -€8,405
down €8,405 (-86.6%), from €9,700 to €1,295
- Financial income +€1,244
up €1,244 (+3.5%), from €35,380 to €36,624
- Other operating charges +€903
up €903 (+43.1%), from €2,092 to €2,994
- Depreciation -€445
down €445 (-1.6%), from €27,139 to €26,694
- Gross operating margin +€424
up €424 (+1.0%), from -€40,487 to -€40,062
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 | €225,918 | €182,295 | -€43,624 | -19.3% |
| Fixed assets | 21/28 | €118,677 | €91,983 | -€26,694 | -22.5% |
| Tangible fixed assets | 22/27 | €118,677 | €91,983 | -€26,694 | -22.5% |
| Land and buildings | 22 | €113,625 | €88,000 | -€25,625 | -22.6% |
| Other tangible fixed assets | 26 | €5,052 | €3,983 | -€1,069 | -21.2% |
| Current assets | 29/58 | €107,241 | €90,312 | -€16,929 | -15.8% |
| Stocks and contracts in progress | 3 | €26,531 | €25,823 | -€708 | -2.7% |
| Stocks | 30/36 | €26,531 | €25,823 | -€708 | -2.7% |
| Amounts receivable within one year | 40/41 | €7,490 | €13,212 | +€5,723 | +76.4% |
| Trade receivables | 40 | €5,203 | €10,262 | +€5,059 | +97.2% |
| Other amounts receivable | 41 | €2,287 | €2,951 | +€664 | +29.0% |
| Current investments | 50/53 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Cash at bank and in hand | 54/58 | €7,421 | €4,536 | -€2,886 | -38.9% |
| Deferred charges and accrued income | 490/1 | €800 | €1,741 | +€941 | +118% |
| Total equity and liabilities | 10/49 | €225,918 | €182,295 | -€43,624 | -19.3% |
| Equity | 10/15 | €214,219 | €180,926 | -€33,293 | -15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €193,759 | €160,466 | -€33,293 | -17.2% |
| Amounts payable | 17/49 | €11,700 | €1,369 | -€10,331 | -88.3% |
| Amounts payable within one year | 42/48 | €11,700 | €1,369 | -€10,331 | -88.3% |
| Trade debts | 44 | €9,700 | €1,295 | -€8,405 | -86.6% |
| Suppliers | 440/4 | €9,700 | €1,295 | -€8,405 | -86.6% |
| Taxes, remuneration and social security | 45 | - | €74 | +€74 | |
| Taxes | 450/3 | - | €74 | +€74 | |
| Other amounts payable | 47/48 | €1,999 | - | -€1,999 | |
| Remuneration, social security and pensions | 62 | €278 | - | -€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,139 | €26,694 | -€445 | -1.6% |
| Other operating charges | 640/8 | €2,092 | €2,994 | +€903 | +43.1% |
| Gross operating margin | 9900 | -€40,487 | -€40,062 | +€424 | +1.0% |
| Operating profit (loss) | 9901 | -€69,996 | -€69,751 | +€245 | +0.3% |
| Financial income | 75/76B | €35,380 | €36,624 | +€1,244 | +3.5% |
| Recurring financial income | 75 | €35,380 | €36,624 | +€1,244 | +3.5% |
| Financial charges | 65/66B | €285 | €166 | -€119 | -41.7% |
| Recurring financial charges | 65 | €285 | €166 | -€119 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€34,900 | -€33,293 | +€1,607 | +4.6% |
| Profit (loss) for the period | 9904 | -€34,900 | -€33,293 | +€1,607 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,900 | -€33,293 | +€1,607 | +4.6% |
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 24 October 2026 via checked.be.