LONGTEMPS CHEZ SOI: 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.
LONGTEMPS CHEZ SOI
Largest movements
- Receivables after one year +€17,176
up €17,176 (+19.4%), from €88,710 to €105,886
- Receivables within one year +€15,933
up €15,933 (+97.5%), from €16,335 to €32,268
- Cash +€2,656
up €2,656 (+9,347%), from €28 to €2,685
mainly Trade debts (+€21,726) and Net result for the year (+€12,784)
- Trade debts +€21,726
up €21,726 (+273%), from €7,954 to €29,681
- Profit (loss) carried forward +€12,784
up €12,784 (+15.9%), from €80,480 to €93,264
- Gross operating margin +€8,588
up €8,588 (+65.7%), from €13,078 to €21,667
- Other operating charges -€2,568
down €2,568 (-47.2%), from €5,443 to €2,875
- Taxes +€2,364
up €2,364 (+127%), from €1,864 to €4,228
- Financial charges -€1,158
down €1,158 (-59.6%), from €1,943 to €785
- Depreciation -€409
down €409 (-29.1%), from €1,405 to €996
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 | €107,979 | €143,914 | +€35,935 | +33.3% |
| Fixed assets | 21/28 | €818 | €1,082 | +€263 | +32.2% |
| Tangible fixed assets | 22/27 | €818 | €1,082 | +€263 | +32.2% |
| Furniture and vehicles | 24 | €818 | €1,082 | +€263 | +32.2% |
| Current assets | 29/58 | €107,160 | €142,832 | +€35,672 | +33.3% |
| Amounts receivable after more than one year | 29 | €88,710 | €105,886 | +€17,176 | +19.4% |
| Other amounts receivable | 291 | €88,710 | €105,886 | +€17,176 | +19.4% |
| Amounts receivable within one year | 40/41 | €16,335 | €32,268 | +€15,933 | +97.5% |
| Trade receivables | 40 | €16,335 | €32,268 | +€15,933 | +97.5% |
| Cash at bank and in hand | 54/58 | €28 | €2,685 | +€2,656 | +9,347% |
| Deferred charges and accrued income | 490/1 | €2,087 | €1,994 | -€93 | -4.5% |
| Total equity and liabilities | 10/49 | €107,979 | €143,914 | +€35,935 | +33.3% |
| Equity | 10/15 | €88,540 | €101,324 | +€12,784 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,480 | €93,264 | +€12,784 | +15.9% |
| Amounts payable | 17/49 | €19,439 | €42,590 | +€23,151 | +119% |
| Amounts payable within one year | 42/48 | €19,439 | €42,590 | +€23,151 | +119% |
| Financial debts | 43 | €3,363 | €3,363 | = | 0.0% |
| Credit institutions | 430/8 | €3,363 | €3,363 | = | 0.0% |
| Trade debts | 44 | €7,954 | €29,681 | +€21,726 | +273% |
| Suppliers | 440/4 | €7,954 | €29,681 | +€21,726 | +273% |
| Taxes, remuneration and social security | 45 | €8,122 | €9,547 | +€1,425 | +17.5% |
| Taxes | 450/3 | €8,122 | €7,472 | -€649 | -8.0% |
| Remuneration and social security | 454/9 | - | €2,074 | +€2,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €996 | -€409 | -29.1% |
| Other operating charges | 640/8 | €5,443 | €2,875 | -€2,568 | -47.2% |
| Gross operating margin | 9900 | €13,078 | €21,667 | +€8,588 | +65.7% |
| Operating profit (loss) | 9901 | €6,230 | €17,796 | +€11,566 | +186% |
| Financial charges | 65/66B | €1,943 | €785 | -€1,158 | -59.6% |
| Recurring financial charges | 65 | €1,943 | €785 | -€1,158 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €4,288 | €17,012 | +€12,724 | +297% |
| Income taxes | 67/77 | €1,864 | €4,228 | +€2,364 | +127% |
| Profit (loss) for the period | 9904 | €2,424 | €12,784 | +€10,360 | +427% |
| Profit (loss) for the period to be appropriated | 9905 | €2,424 | €12,784 | +€10,360 | +427% |
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 31 October 2026 via checked.be.