DR.C.A. SOMMELING: 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.
DR.C.A. SOMMELING
Largest movements
- Tangible fixed assets +€81,439
up €81,439 (+149%), from €54,507 to €135,946
of which Other tangible fixed assets: +€60,982
- Current investments -€63,447
down €63,447 (-29.6%), from €214,492 to €151,045
- Receivables within one year +€39,136
up €39,136 (+371%), from €10,539 to €49,674
of which Other amounts receivable: +€45,271
- Cash -€13,282
down €13,282 (-58.2%), from €22,838 to €9,556
mainly Investment in fixed assets (net) (-€101,915) and Receivables within one year (-€39,136)
- Reserves +€58,765
up €58,765 (+22.3%), from €263,653 to €322,418
- Debts after one year -€15,519
down €15,519 (-100%), from €15,519 to €0
- Financial income +€10,556
up €10,556 (+2,180%), from €484 to €11,040
- Gross operating margin -€7,733
down €7,733 (-7.4%), from €104,459 to €96,726
- Depreciation +€4,929
up €4,929 (+31.7%), from €15,547 to €20,476
- Taxes -€1,503
down €1,503 (-5.2%), from €28,902 to €27,399
- Financial charges -€1,092
down €1,092 (-68.3%), from €1,598 to €506
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 | €304,938 | €346,748 | +€41,810 | +13.7% |
| Fixed assets | 21/28 | €54,507 | €135,946 | +€81,439 | +149% |
| Tangible fixed assets | 22/27 | €54,507 | €135,946 | +€81,439 | +149% |
| Land and buildings | 22 | €3,775 | €28,274 | +€24,498 | +649% |
| Plant, machinery and equipment | 23 | €5,766 | €8,602 | +€2,836 | +49.2% |
| Furniture and vehicles | 24 | €44,966 | €38,089 | -€6,877 | -15.3% |
| Other tangible fixed assets | 26 | - | €60,982 | +€60,982 | |
| Current assets | 29/58 | €250,431 | €210,802 | -€39,630 | -15.8% |
| Amounts receivable within one year | 40/41 | €10,539 | €49,674 | +€39,136 | +371% |
| Trade receivables | 40 | €6,136 | €0 | -€6,136 | -100% |
| Other amounts receivable | 41 | €4,403 | €49,674 | +€45,271 | +1,028% |
| Current investments | 50/53 | €214,492 | €151,045 | -€63,447 | -29.6% |
| Cash at bank and in hand | 54/58 | €22,838 | €9,556 | -€13,282 | -58.2% |
| Deferred charges and accrued income | 490/1 | €2,563 | €527 | -€2,036 | -79.4% |
| Total equity and liabilities | 10/49 | €304,938 | €346,748 | +€41,810 | +13.7% |
| Equity | 10/15 | €263,653 | €322,418 | +€58,765 | +22.3% |
| Reserves | 13 | €263,653 | €322,418 | +€58,765 | +22.3% |
| Distributable reserves | 133 | €263,653 | €322,418 | +€58,765 | +22.3% |
| Amounts payable | 17/49 | €41,285 | €24,330 | -€16,956 | -41.1% |
| Amounts payable after more than one year | 17 | €15,519 | €0 | -€15,519 | -100% |
| Financial debts | 170/4 | €15,519 | €0 | -€15,519 | -100% |
| Amounts payable within one year | 42/48 | €25,766 | €24,330 | -€1,436 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €16,812 | €15,519 | -€1,293 | -7.7% |
| Financial debts | 43 | €43 | €359 | +€316 | +732% |
| Credit institutions | 430/8 | €43 | €359 | +€316 | +732% |
| Trade debts | 44 | €5,519 | €8,452 | +€2,933 | +53.1% |
| Suppliers | 440/4 | €5,519 | €8,452 | +€2,933 | +53.1% |
| Other amounts payable | 47/48 | €3,392 | €0 | -€3,392 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,547 | €20,476 | +€4,929 | +31.7% |
| Other operating charges | 640/8 | €242 | €620 | +€378 | +156% |
| Gross operating margin | 9900 | €104,459 | €96,726 | -€7,733 | -7.4% |
| Operating profit (loss) | 9901 | €88,671 | €75,630 | -€13,040 | -14.7% |
| Financial income | 75/76B | €484 | €11,040 | +€10,556 | +2,180% |
| Recurring financial income | 75 | €484 | €11,040 | +€10,556 | +2,180% |
| Financial charges | 65/66B | €1,598 | €506 | -€1,092 | -68.3% |
| Recurring financial charges | 65 | €1,598 | €506 | -€1,092 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €87,557 | €86,164 | -€1,393 | -1.6% |
| Income taxes | 67/77 | €28,902 | €27,399 | -€1,503 | -5.2% |
| Profit (loss) for the period | 9904 | €58,655 | €58,765 | +€110 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,655 | €58,765 | +€110 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.