De Sombe: what changed
Two fiscal 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.
De Sombe
Largest movements
- Current investments +€95,000
up €95,000 (+95.0%), from €100,000 to €195,000
- Cash -€54,064
down €54,064 (-42.6%), from €126,937 to €72,873
mainly Current investments (-€95,000) and Accrued charges and deferred income (-€13,000)
- Tangible fixed assets -€9,238
down €9,238 (-12.6%), from €73,384 to €64,146
of which Furniture and vehicles: -€13,837
- Receivables within one year +€4,043
up €4,043 (+11.5%), from €35,282 to €39,326
of which Other amounts receivable: +€6,021
- Trade debts +€33,000
up €33,000 (+430.2%), from €7,670 to €40,670
of which Suppliers: +€35,779
- Reserves +€21,379
up €21,379 (+7.6%), from €281,728 to €303,107
of which Distributable reserves: +€21,379
- Accrued charges and deferred income -€13,000
down €13,000 (-100.0%), from €13,000 to €0
- Tax, wage and social debts -€6,293
down €6,293 (-61.3%), from €10,265 to €3,971
of which Taxes: -€6,293
- Gross operating margin -€35,217
down €35,217 (-42.6%), from €82,670 to €47,453
- Taxes -€11,875
down €11,875 (-58.1%), from €20,433 to €8,558
- Depreciation +€3,840
up €3,840 (+29.0%), from €13,243 to €17,083
- Financial income +€1,537
up €1,537 (+24787.1%), from €6 to €1,543
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,155 | €373,470 | +€34,315 | +10.1% |
| Fixed assets | 21/28 | €73,639 | €64,401 | -€9,238 | -12.5% |
| Tangible fixed assets | 22/27 | €73,384 | €64,146 | -€9,238 | -12.6% |
| Land and buildings | 22 | €10,761 | €14,412 | +€3,651 | +33.9% |
| Plant, machinery and equipment | 23 | €1,379 | €2,328 | +€948 | +68.8% |
| Furniture and vehicles | 24 | €58,764 | €44,927 | -€13,837 | -23.5% |
| Other tangible fixed assets | 26 | €2,479 | €2,479 | = | 0.0% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €265,517 | €309,070 | +€43,553 | +16.4% |
| Amounts receivable within one year | 40/41 | €35,282 | €39,326 | +€4,043 | +11.5% |
| Trade receivables | 40 | €35,282 | €33,305 | -€1,978 | -5.6% |
| Other amounts receivable | 41 | €0 | €6,021 | +€6,021 | |
| Current investments | 50/53 | €100,000 | €195,000 | +€95,000 | +95.0% |
| Cash at bank and in hand | 54/58 | €126,937 | €72,873 | -€54,064 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,297 | €1,871 | -€1,426 | -43.3% |
| Total equity and liabilities | 10/49 | €339,155 | €373,470 | +€34,315 | +10.1% |
| Equity | 10/15 | €300,320 | €321,699 | +€21,379 | +7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €281,728 | €303,107 | +€21,379 | +7.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €279,869 | €301,248 | +€21,379 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,835 | €51,771 | +€12,936 | +33.3% |
| Amounts payable within one year | 42/48 | €25,835 | €51,771 | +€25,936 | +100.4% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €7,670 | €40,670 | +€33,000 | +430.2% |
| Suppliers | 440/4 | €4,891 | €40,670 | +€35,779 | +731.5% |
| Bills of exchange payable | 441 | €2,779 | €0 | -€2,779 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,265 | €3,971 | -€6,293 | -61.3% |
| Taxes | 450/3 | €8,431 | €2,138 | -€6,293 | -74.6% |
| Remuneration and social security | 454/9 | €1,833 | €1,833 | = | 0.0% |
| Other amounts payable | 47/48 | €7,901 | €7,124 | -€776 | -9.8% |
| Accrued charges and deferred income | 492/3 | €13,000 | €0 | -€13,000 | -100.0% |
| Non-recurring operating income | 76A | €18,500 | €0 | -€18,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,243 | €17,083 | +€3,840 | +29.0% |
| Other operating charges | 640/8 | €1,704 | €1,464 | -€240 | -14.1% |
| Gross operating margin | 9900 | €82,670 | €47,453 | -€35,217 | -42.6% |
| Operating profit (loss) | 9901 | €67,723 | €28,906 | -€38,817 | -57.3% |
| Financial income | 75/76B | €6 | €1,543 | +€1,537 | +24787.1% |
| Recurring financial income | 75 | €6 | €1,543 | +€1,537 | +24787.1% |
| Financial charges | 65/66B | €276 | €512 | +€236 | +85.4% |
| Recurring financial charges | 65 | €276 | €512 | +€236 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €67,453 | €29,937 | -€37,516 | -55.6% |
| Income taxes | 67/77 | €20,433 | €8,558 | -€11,875 | -58.1% |
| Profit (loss) for the period | 9904 | €47,020 | €21,379 | -€25,641 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,020 | €21,379 | -€25,641 | -54.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.