Fietsen Somers: 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.
Fietsen Somers
Largest movements
- Cash +€36,803
up €36,803 (+13.8%), from €265,777 to €302,580
mainly Debts after one year (+€100,000) and Net result for the year (+€50,660)
- Stocks and contracts +€19,161
up €19,161 (+7.6%), from €253,152 to €272,313
- Tangible fixed assets -€10,697
down €10,697 (-27.2%), from €39,386 to €28,689
of which Furniture and vehicles: -€9,229
- Debts after one year +€100,000
up €100,000 (+84.0%), from €119,000 to €219,000
- Other debts -€98,768
down €98,768 (-99.6%), from €99,121 to €354
- Reserves +€50,660
up €50,660 (+16.8%), from €301,593 to €352,253
of which Distributable reserves: +€50,660
- Trade debts +€21,880
up €21,880 (+1,214%), from €1,802 to €23,683
- Tax, wage and social debts -€19,768
down €19,768 (-67.0%), from €29,502 to €9,733
of which Taxes: -€19,661
- Gross operating margin -€52,013
down €52,013 (-29.1%), from €178,511 to €126,498
- Taxes -€20,062
down €20,062 (-45.9%), from €43,742 to €23,681
- Staff costs +€6,447
up €6,447 (+20.3%), from €31,685 to €38,132
- Depreciation +€2,410
up €2,410 (+23.5%), from €10,241 to €12,651
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 | €574,721 | €623,623 | +€48,901 | +8.5% |
| Fixed assets | 21/28 | €45,389 | €34,692 | -€10,697 | -23.6% |
| Tangible fixed assets | 22/27 | €39,386 | €28,689 | -€10,697 | -27.2% |
| Plant, machinery and equipment | 23 | €4,598 | €3,130 | -€1,468 | -31.9% |
| Furniture and vehicles | 24 | €34,788 | €25,559 | -€9,229 | -26.5% |
| Financial fixed assets | 28 | €6,003 | €6,003 | = | 0.0% |
| Current assets | 29/58 | €529,332 | €588,930 | +€59,598 | +11.3% |
| Stocks and contracts in progress | 3 | €253,152 | €272,313 | +€19,161 | +7.6% |
| Stocks | 30/36 | €253,152 | €272,313 | +€19,161 | +7.6% |
| Amounts receivable within one year | 40/41 | €10,403 | €13,573 | +€3,171 | +30.5% |
| Trade receivables | 40 | €10,403 | €13,573 | +€3,171 | +30.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €265,777 | €302,580 | +€36,803 | +13.8% |
| Deferred charges and accrued income | 490/1 | €0 | €464 | +€464 | |
| Total equity and liabilities | 10/49 | €574,721 | €623,623 | +€48,901 | +8.5% |
| Equity | 10/15 | €320,193 | €370,853 | +€50,660 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,593 | €352,253 | +€50,660 | +16.8% |
| Non-distributable reserves | 130/1 | €8,070 | €8,070 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,070 | €8,070 | = | 0.0% |
| Distributable reserves | 133 | €293,523 | €344,183 | +€50,660 | +17.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €254,529 | €252,770 | -€1,759 | -0.7% |
| Amounts payable after more than one year | 17 | €119,000 | €219,000 | +€100,000 | +84.0% |
| Other amounts payable | 178/9 | €119,000 | €219,000 | +€100,000 | +84.0% |
| Amounts payable within one year | 42/48 | €134,753 | €33,770 | -€100,983 | -74.9% |
| Trade debts | 44 | €1,802 | €23,683 | +€21,880 | +1,214% |
| Suppliers | 440/4 | €1,802 | €23,683 | +€21,880 | +1,214% |
| Advances received on contracts in progress | 46 | €4,328 | €0 | -€4,328 | -100% |
| Taxes, remuneration and social security | 45 | €29,502 | €9,733 | -€19,768 | -67.0% |
| Taxes | 450/3 | €25,378 | €5,716 | -€19,661 | -77.5% |
| Remuneration and social security | 454/9 | €4,124 | €4,017 | -€107 | -2.6% |
| Other amounts payable | 47/48 | €99,121 | €354 | -€98,768 | -99.6% |
| Accrued charges and deferred income | 492/3 | €776 | €0 | -€776 | -100% |
| Remuneration, social security and pensions | 62 | €31,685 | €38,132 | +€6,447 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,241 | €12,651 | +€2,410 | +23.5% |
| Other operating charges | 640/8 | €747 | €855 | +€108 | +14.4% |
| Gross operating margin | 9900 | €178,511 | €126,498 | -€52,013 | -29.1% |
| Operating profit (loss) | 9901 | €135,838 | €74,860 | -€60,978 | -44.9% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €499 | €527 | +€29 | +5.7% |
| Recurring financial charges | 65 | €499 | €527 | +€29 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €135,340 | €74,341 | -€60,999 | -45.1% |
| Income taxes | 67/77 | €43,742 | €23,681 | -€20,062 | -45.9% |
| Profit (loss) for the period | 9904 | €91,598 | €50,660 | -€40,937 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,598 | €50,660 | -€40,937 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.