DE SOUSA: 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 SOUSA
Largest movements
- Stocks and contracts +€293,975
up €293,975 (+84.0%), from €349,993 to €643,968
- Short-term financial debts +€290,081
new in 2025: €290,081
- Profit (loss) carried forward -€17,768
down €17,768 (-25.5%), from -€69,550 to -€87,317
- Debts after one year +€13,000
new in 2025: €13,000
- Gross operating margin +€12,245
up €12,245 (+65.5%), from -€18,701 to -€6,456
- Financial charges +€9,212
up €9,212 (+621%), from €1,484 to €10,696
- Other operating charges -€2,670
down €2,670 (-81.2%), from €3,286 to €616
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 | €401,076 | €686,491 | +€285,415 | +71.2% |
| Current assets | 29/58 | €401,076 | €686,491 | +€285,415 | +71.2% |
| Stocks and contracts in progress | 3 | €349,993 | €643,968 | +€293,975 | +84.0% |
| Stocks | 30/36 | €349,993 | €643,968 | +€293,975 | +84.0% |
| Amounts receivable within one year | 40/41 | €4,523 | €3,123 | -€1,400 | -31.0% |
| Trade receivables | 40 | €3,259 | €2,987 | -€272 | -8.4% |
| Other amounts receivable | 41 | €1,264 | €136 | -€1,128 | -89.2% |
| Cash at bank and in hand | 54/58 | €43,477 | €37,492 | -€5,986 | -13.8% |
| Deferred charges and accrued income | 490/1 | €3,082 | €1,908 | -€1,174 | -38.1% |
| Total equity and liabilities | 10/49 | €401,076 | €686,491 | +€285,415 | +71.2% |
| Equity | 10/15 | €398,851 | €381,083 | -€17,768 | -4.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €438,401 | €438,401 | = | 0.0% |
| Distributable reserves | 133 | €438,401 | €438,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,550 | -€87,317 | -€17,768 | -25.5% |
| Amounts payable | 17/49 | €2,225 | €305,407 | +€303,182 | +13,626% |
| Amounts payable after more than one year | 17 | - | €13,000 | +€13,000 | |
| Other amounts payable | 178/9 | - | €13,000 | +€13,000 | |
| Amounts payable within one year | 42/48 | €2,225 | €292,407 | +€290,182 | +13,042% |
| Financial debts | 43 | - | €290,081 | +€290,081 | |
| Credit institutions | 430/8 | - | €290,081 | +€290,081 | |
| Trade debts | 44 | €225 | €2,327 | +€2,102 | +934% |
| Suppliers | 440/4 | €225 | €2,327 | +€2,102 | +934% |
| Other amounts payable | 47/48 | €2,000 | €0 | -€2,000 | -100% |
| Other operating charges | 640/8 | €3,286 | €616 | -€2,670 | -81.2% |
| Gross operating margin | 9900 | -€18,701 | -€6,456 | +€12,245 | +65.5% |
| Operating profit (loss) | 9901 | -€21,987 | -€7,072 | +€14,915 | +67.8% |
| Financial charges | 65/66B | €1,484 | €10,696 | +€9,212 | +621% |
| Recurring financial charges | 65 | €1,484 | €10,696 | +€9,212 | +621% |
| Profit (loss) for the period before taxes | 9903 | -€23,471 | -€17,768 | +€5,703 | +24.3% |
| Profit (loss) for the period | 9904 | -€23,471 | -€17,768 | +€5,703 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,471 | -€17,768 | +€5,703 | +24.3% |
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 18 October 2026 via checked.be.