chez Sousa’s: 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.
chez Sousa’s
Largest movements
- Cash +€25,059
up €25,059 (+559%), from €4,485 to €29,544
mainly Other debts (+€10,807) and Tax, wage and social debts (+€10,184)
- Receivables within one year +€15,672
up €15,672 (+618%), from €2,535 to €18,208
- Stocks and contracts -€4,952
down €4,952 (-49.7%), from €9,959 to €5,007
- Other debts +€10,807
up €10,807 (+180%), from €6,000 to €16,807
- Tax, wage and social debts +€10,184
up €10,184 (+256%), from €3,976 to €14,160
- Profit (loss) carried forward +€8,831
up €8,831 (+136%), from €6,499 to €15,330
- Trade debts +€5,957
up €5,957 (+1,181%), from €504 to €6,462
- Gross operating margin +€5,401
up €5,401 (+65.6%), from €8,227 to €13,628
- Financial charges +€1,889
up €1,889 (+1,825%), from €104 to €1,992
- Taxes +€871
up €871 (+53.6%), from €1,625 to €2,496
- Other operating charges +€309
new in 2025: €309
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 | €16,979 | €52,758 | +€35,779 | +211% |
| Current assets | 29/58 | €16,979 | €52,758 | +€35,779 | +211% |
| Stocks and contracts in progress | 3 | €9,959 | €5,007 | -€4,952 | -49.7% |
| Stocks | 30/36 | €9,959 | €5,007 | -€4,952 | -49.7% |
| Amounts receivable within one year | 40/41 | €2,535 | €18,208 | +€15,672 | +618% |
| Trade receivables | 40 | €2,535 | €18,208 | +€15,672 | +618% |
| Cash at bank and in hand | 54/58 | €4,485 | €29,544 | +€25,059 | +559% |
| Total equity and liabilities | 10/49 | €16,979 | €52,758 | +€35,779 | +211% |
| Equity | 10/15 | €6,499 | €15,330 | +€8,831 | +136% |
| Profit (loss) carried forward | 14 | €6,499 | €15,330 | +€8,831 | +136% |
| Amounts payable | 17/49 | €10,480 | €37,428 | +€26,948 | +257% |
| Amounts payable within one year | 42/48 | €10,480 | €37,428 | +€26,948 | +257% |
| Trade debts | 44 | €504 | €6,462 | +€5,957 | +1,181% |
| Suppliers | 440/4 | €504 | €6,462 | +€5,957 | +1,181% |
| Taxes, remuneration and social security | 45 | €3,976 | €14,160 | +€10,184 | +256% |
| Taxes | 450/3 | €3,976 | €14,160 | +€10,184 | +256% |
| Other amounts payable | 47/48 | €6,000 | €16,807 | +€10,807 | +180% |
| Other operating charges | 640/8 | - | €309 | +€309 | |
| Gross operating margin | 9900 | €8,227 | €13,628 | +€5,401 | +65.6% |
| Operating profit (loss) | 9901 | €8,227 | €13,319 | +€5,092 | +61.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €104 | €1,992 | +€1,889 | +1,825% |
| Recurring financial charges | 65 | €104 | €1,992 | +€1,889 | +1,825% |
| Profit (loss) for the period before taxes | 9903 | €8,124 | €11,327 | +€3,204 | +39.4% |
| Income taxes | 67/77 | €1,625 | €2,496 | +€871 | +53.6% |
| Profit (loss) for the period | 9904 | €6,499 | €8,831 | +€2,332 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,499 | €8,831 | +€2,332 | +35.9% |
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.