DE SOMME: 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.
DE SOMME
Largest movements
- Tangible fixed assets +€4,806
up €4,806 (+99.9%), from €4,811 to €9,616
of which Other tangible fixed assets: +€5,039
- Deferred charges and accrued income +€1,426
up €1,426 (+78.7%), from €1,811 to €3,237
- Stocks and contracts +€688
up €688 (+135.0%), from €510 to €1,198
- Profit (loss) carried forward +€14,796
up €14,796 (+2.9%), from -€515,964 to -€501,168
- Tax, wage and social debts -€5,767
down €5,767 (-68.7%), from €8,395 to €2,628
of which Remuneration and social security: -€4,988
- Trade debts -€1,470
down €1,470 (-45.4%), from €3,239 to €1,769
- Gross operating margin -€10,767
down €10,767 (-37.2%), from €28,923 to €18,156
- Depreciation -€8,130
down €8,130 (-85.1%), from €9,557 to €1,428
- Other operating charges +€362
up €362 (+32.7%), from €1,106 to €1,468
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 | €34,828 | €42,311 | +€7,483 | +21.5% |
| Fixed assets | 21/28 | €4,811 | €9,616 | +€4,806 | +99.9% |
| Tangible fixed assets | 22/27 | €4,811 | €9,616 | +€4,806 | +99.9% |
| Plant, machinery and equipment | 23 | €931 | €698 | -€233 | -25.0% |
| Other tangible fixed assets | 26 | €3,880 | €8,918 | +€5,039 | +129.9% |
| Current assets | 29/58 | €30,017 | €32,694 | +€2,677 | +8.9% |
| Stocks and contracts in progress | 3 | €510 | €1,198 | +€688 | +135.0% |
| Stocks | 30/36 | €510 | €1,198 | +€688 | +135.0% |
| Amounts receivable within one year | 40/41 | €2 | €243 | +€241 | +11510.5% |
| Trade receivables | 40 | - | €241 | +€241 | |
| Other amounts receivable | 41 | €2 | €2 | -€0 | -20.6% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,694 | €28,017 | +€323 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,811 | €3,237 | +€1,426 | +78.7% |
| Total equity and liabilities | 10/49 | €34,828 | €42,311 | +€7,483 | +21.5% |
| Equity | 10/15 | -€509,764 | -€494,968 | +€14,796 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€515,964 | -€501,168 | +€14,796 | +2.9% |
| Amounts payable | 17/49 | €544,592 | €537,279 | -€7,313 | -1.3% |
| Amounts payable after more than one year | 17 | €532,958 | €532,869 | -€89 | 0.0% |
| Other amounts payable | 178/9 | €532,958 | €532,869 | -€89 | 0.0% |
| Amounts payable within one year | 42/48 | €11,634 | €4,397 | -€7,237 | -62.2% |
| Trade debts | 44 | €3,239 | €1,769 | -€1,470 | -45.4% |
| Suppliers | 440/4 | €3,239 | €1,769 | -€1,470 | -45.4% |
| Taxes, remuneration and social security | 45 | €8,395 | €2,628 | -€5,767 | -68.7% |
| Taxes | 450/3 | €3,407 | €2,628 | -€779 | -22.9% |
| Remuneration and social security | 454/9 | €4,988 | - | -€4,988 | |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,557 | €1,428 | -€8,130 | -85.1% |
| Other operating charges | 640/8 | €1,106 | €1,468 | +€362 | +32.7% |
| Gross operating margin | 9900 | €28,923 | €18,156 | -€10,767 | -37.2% |
| Operating profit (loss) | 9901 | €18,260 | €15,261 | -€2,999 | -16.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €746 | €464 | -€282 | -37.7% |
| Recurring financial charges | 65 | €746 | €464 | -€282 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €17,514 | €14,796 | -€2,717 | -15.5% |
| Profit (loss) for the period | 9904 | €17,514 | €14,796 | -€2,717 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,514 | €14,796 | -€2,717 | -15.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.