Elisa Somers: what changed
Elisa Somers
Largest movements
- Cash +€37,819
up €37,819 (+193%), from €19,604 to €57,424
mainly Net result for the year (+€23,081) and Receivables within one year (+€9,118)
- Receivables within one year -€9,118
down €9,118 (-51.1%), from €17,837 to €8,719
of which Trade receivables: -€11,546
- Reserves +€23,081
up €23,081 (+89,253%), from €26 to €23,107
- Other debts +€4,358
up €4,358 (+11.2%), from €38,886 to €43,244
- Gross operating margin +€26,709
up €26,709 (+339%), from €7,875 to €34,583
- Taxes +€4,360
up €4,360 (+186%), from €2,348 to €6,708
- Financial charges +€1,699
up €1,699 (+342%), from €497 to €2,197
- Financial income -€1,416
down €1,416 (-100.0%), from €1,417 to €0
- Other operating charges +€1,016
up €1,016 (+260%), from €391 to €1,407
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,211 | €68,491 | +€28,280 | +70.3% |
| Fixed assets | 21/28 | €2,495 | €2,348 | -€147 | -5.9% |
| Tangible fixed assets | 22/27 | €2,495 | €2,348 | -€147 | -5.9% |
| Furniture and vehicles | 24 | €2,495 | €2,348 | -€147 | -5.9% |
| Current assets | 29/58 | €37,716 | €66,143 | +€28,427 | +75.4% |
| Amounts receivable within one year | 40/41 | €17,837 | €8,719 | -€9,118 | -51.1% |
| Trade receivables | 40 | €11,821 | €275 | -€11,546 | -97.7% |
| Other amounts receivable | 41 | €6,016 | €8,445 | +€2,428 | +40.4% |
| Cash at bank and in hand | 54/58 | €19,604 | €57,424 | +€37,819 | +193% |
| Deferred charges and accrued income | 490/1 | €275 | €0 | -€275 | -100% |
| Total equity and liabilities | 10/49 | €40,211 | €68,491 | +€28,280 | +70.3% |
| Equity | 10/15 | €1,026 | €24,107 | +€23,081 | +2,250% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26 | €23,107 | +€23,081 | +89,253% |
| Distributable reserves | 133 | €26 | €23,107 | +€23,081 | +89,253% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,185 | €44,385 | +€5,199 | +13.3% |
| Amounts payable within one year | 42/48 | €39,185 | €44,385 | +€5,199 | +13.3% |
| Trade debts | 44 | €195 | €476 | +€281 | +144% |
| Suppliers | 440/4 | €195 | €476 | +€281 | +144% |
| Taxes, remuneration and social security | 45 | €104 | €664 | +€560 | +537% |
| Taxes | 450/3 | €104 | €664 | +€560 | +537% |
| Other amounts payable | 47/48 | €38,886 | €43,244 | +€4,358 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €1,191 | +€184 | +18.3% |
| Other operating charges | 640/8 | €391 | €1,407 | +€1,016 | +260% |
| Gross operating margin | 9900 | €7,875 | €34,583 | +€26,709 | +339% |
| Operating profit (loss) | 9901 | €6,476 | €31,985 | +€25,509 | +394% |
| Financial income | 75/76B | €1,417 | €0 | -€1,416 | -100.0% |
| Recurring financial income | 75 | €1,417 | €0 | -€1,416 | -100.0% |
| Financial charges | 65/66B | €497 | €2,197 | +€1,699 | +342% |
| Recurring financial charges | 65 | €497 | €2,197 | +€1,699 | +342% |
| Profit (loss) for the period before taxes | 9903 | €7,395 | €29,789 | +€22,393 | +303% |
| Income taxes | 67/77 | €2,348 | €6,708 | +€4,360 | +186% |
| Profit (loss) for the period | 9904 | €5,048 | €23,081 | +€18,033 | +357% |
| Profit (loss) for the period to be appropriated | 9905 | €5,048 | €23,081 | +€18,033 | +357% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.