LE RY DE SOMME: what changed
LE RY DE SOMME
Largest movements
- Cash -€13,143
down €13,143 (-64.8%), from €20,294 to €7,151
mainly Trade debts (-€20,985) and Contributions, distributions and other (-€11,000)
- Receivables within one year +€5,949
up €5,949 (+99.3%), from €5,990 to €11,939
of which Trade receivables: +€5,949
- Stocks and contracts -€1,415
down €1,415 (-4.9%), from €29,057 to €27,642
- Trade debts -€20,985
down €20,985 (-40.0%), from €52,507 to €31,522
- Reserves +€9,000
up €9,000 (+188%), from €4,792 to €13,792
of which Distributable reserves: +€9,000
- Tax, wage and social debts +€3,331
up €3,331 (+92.1%), from €3,618 to €6,948
- Profit (loss) carried forward -€938
down €938 (-71.0%), from €1,320 to €382
- Gross operating margin +€8,700
up €8,700 (+37.9%), from €22,947 to €31,648
- Taxes +€3,099
up €3,099 (+44.1%), from €7,034 to €10,133
- Other operating charges -€2,397
down €2,397 (-65.0%), from €3,686 to €1,289
- Write-downs +€1,726
no longer reported in 2025 (was -€1,726)
- Financial charges -€418
down €418 (-38.2%), from €1,094 to €676
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 | €93,743 | €84,580 | -€9,163 | -9.8% |
| Fixed assets | 21/28 | €3,111 | €2,400 | -€711 | -22.8% |
| Tangible fixed assets | 22/27 | €2,111 | €1,400 | -€711 | -33.7% |
| Plant, machinery and equipment | 23 | €199 | €0 | -€199 | -100% |
| Furniture and vehicles | 24 | €1,912 | €1,400 | -€512 | -26.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €90,631 | €82,179 | -€8,452 | -9.3% |
| Stocks and contracts in progress | 3 | €29,057 | €27,642 | -€1,415 | -4.9% |
| Stocks | 30/36 | €29,057 | €27,642 | -€1,415 | -4.9% |
| Amounts receivable within one year | 40/41 | €5,990 | €11,939 | +€5,949 | +99.3% |
| Trade receivables | 40 | €5,808 | €11,757 | +€5,949 | +102% |
| Other amounts receivable | 41 | €182 | €182 | +€0 | +0.1% |
| Current investments | 50/53 | €35,291 | €35,447 | +€157 | +0.4% |
| Cash at bank and in hand | 54/58 | €20,294 | €7,151 | -€13,143 | -64.8% |
| Total equity and liabilities | 10/49 | €93,743 | €84,580 | -€9,163 | -9.8% |
| Equity | 10/15 | €24,704 | €32,767 | +€8,062 | +32.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,792 | €13,792 | +€9,000 | +188% |
| Tax-exempt reserves | 132 | €2,792 | €2,792 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €11,000 | +€9,000 | +450% |
| Profit (loss) carried forward | 14 | €1,320 | €382 | -€938 | -71.0% |
| Amounts payable | 17/49 | €69,038 | €51,813 | -€17,225 | -24.9% |
| Amounts payable within one year | 42/48 | €69,038 | €51,813 | -€17,225 | -24.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €52,507 | €31,522 | -€20,985 | -40.0% |
| Suppliers | 440/4 | €52,507 | €31,522 | -€20,985 | -40.0% |
| Taxes, remuneration and social security | 45 | €3,618 | €6,948 | +€3,331 | +92.1% |
| Taxes | 450/3 | €3,618 | €6,948 | +€3,331 | +92.1% |
| Other amounts payable | 47/48 | €12,913 | €13,343 | +€430 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €711 | +€153 | +27.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,726 | - | +€1,726 | |
| Other operating charges | 640/8 | €3,686 | €1,289 | -€2,397 | -65.0% |
| Gross operating margin | 9900 | €22,947 | €31,648 | +€8,700 | +37.9% |
| Operating profit (loss) | 9901 | €20,429 | €29,648 | +€9,219 | +45.1% |
| Financial income | 75/76B | €228 | €224 | -€4 | -1.6% |
| Recurring financial income | 75 | €228 | €224 | -€4 | -1.6% |
| Financial charges | 65/66B | €1,094 | €676 | -€418 | -38.2% |
| Recurring financial charges | 65 | €1,094 | €676 | -€418 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €19,562 | €29,195 | +€9,634 | +49.2% |
| Income taxes | 67/77 | €7,034 | €10,133 | +€3,099 | +44.1% |
| Profit (loss) for the period | 9904 | €12,528 | €19,062 | +€6,534 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,528 | €19,062 | +€6,534 | +52.2% |
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.