Petite Somme: 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.
What changed
Petite Somme
NACE 55.203, Holiday cottages, homes and apartments
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,386
2024 · €26,351-€15,965
Equity
-€134,414
2024 · -€144,799+€10,386
Cash
€83,289
2024 · €73,852+€9,437
Balance sheet total
€1.3m
2024 · €1.3m-€42,596
Largest movements
Assets
- Tangible fixed assets -€49,969
down €49,969 (-4.1%), from €1.2m to €1.2m
of which Land and buildings: -€49,158
Equity and liabilities
- Trade debts -€54,043
down €54,043 (-90.6%), from €59,661 to €5,619
Income statement
- Gross operating margin -€9,776
down €9,776 (-9.8%), from €100,054 to €90,278
- Other operating charges +€8,448
up €8,448 (+145%), from €5,827 to €14,274
- Staff costs -€1,021
down €1,021 (-6.2%), from €16,357 to €15,336
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.
Result 2024
€26,351
Gross operating margin
-€9,776
Staff costs
+€1,021
Depreciation
+€171
Other operating charges
-€8,448
Other operating items
+€1,106
Financial income
+€10
Financial charges
-€48
Result 2025
€10,386
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,576
Investment
-€139
Financing
€0
Cash 2024
€73,852
From operations (derived)
+€9,576
Net result for the year
+€10,386
Depreciation
+€50,107
Stocks and contracts
+€633
Receivables within one year
+€1,403
Smaller working-capital items
+€86
Trade debts
-€54,043
Tax, wage and social debts
+€1,004
Investment (derived)
-€139
Investment in fixed assets (net)
-€139
Cash 2025
€83,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,294,381 | €1,251,785 | -€42,596 | -3.3% |
| Fixed assets | 21/28 | €1,210,653 | €1,160,685 | -€49,969 | -4.1% |
| Tangible fixed assets | 22/27 | €1,210,493 | €1,160,525 | -€49,969 | -4.1% |
| Land and buildings | 22 | €1,208,258 | €1,159,100 | -€49,158 | -4.1% |
| Plant, machinery and equipment | 23 | €1,728 | €876 | -€852 | -49.3% |
| Furniture and vehicles | 24 | €507 | €549 | +€42 | +8.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €83,727 | €91,100 | +€7,373 | +8.8% |
| Stocks and contracts in progress | 3 | €1,195 | €562 | -€633 | -53.0% |
| Stocks | 30/36 | €1,195 | €562 | -€633 | -53.0% |
| Amounts receivable within one year | 40/41 | €8,652 | €7,249 | -€1,403 | -16.2% |
| Trade receivables | 40 | €8,326 | €7,124 | -€1,203 | -14.4% |
| Other amounts receivable | 41 | €326 | €125 | -€201 | -61.6% |
| Cash at bank and in hand | 54/58 | €73,852 | €83,289 | +€9,437 | +12.8% |
| Deferred charges and accrued income | 490/1 | €28 | €0 | -€28 | -100% |
| Total equity and liabilities | 10/49 | €1,294,381 | €1,251,785 | -€42,596 | -3.3% |
| Equity | 10/15 | -€144,799 | -€134,414 | +€10,386 | +7.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Revaluation surpluses | 12 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€389,589 | -€379,203 | +€10,386 | +2.7% |
| Amounts payable | 17/49 | €1,439,180 | €1,386,199 | -€52,982 | -3.7% |
| Amounts payable after more than one year | 17 | €1,356,112 | €1,356,112 | = | 0.0% |
| Financial debts | 170/4 | €1,356,112 | €1,356,112 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,068 | €30,086 | -€52,982 | -63.8% |
| Trade debts | 44 | €59,661 | €5,619 | -€54,043 | -90.6% |
| Suppliers | 440/4 | €59,661 | €5,619 | -€54,043 | -90.6% |
| Advances received on contracts in progress | 46 | €381 | €381 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €762 | €1,765 | +€1,004 | +132% |
| Taxes | 450/3 | €30 | €1,302 | +€1,273 | +4,306% |
| Remuneration and social security | 454/9 | €732 | €463 | -€269 | -36.8% |
| Other amounts payable | 47/48 | €22,264 | €22,321 | +€58 | +0.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €16,357 | €15,336 | -€1,021 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,278 | €50,107 | -€171 | -0.3% |
| Other operating charges | 640/8 | €5,827 | €14,274 | +€8,448 | +145% |
| Non-recurring operating charges | 66A | €1,106 | €0 | -€1,106 | -100% |
| Gross operating margin | 9900 | €100,054 | €90,278 | -€9,776 | -9.8% |
| Operating profit (loss) | 9901 | €26,486 | €10,560 | -€15,926 | -60.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +2,841% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +2,841% |
| Financial charges | 65/66B | €136 | €184 | +€48 | +35.7% |
| Recurring financial charges | 65 | €136 | €184 | +€48 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €26,351 | €10,386 | -€15,965 | -60.6% |
| Profit (loss) for the period | 9904 | €26,351 | €10,386 | -€15,965 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,351 | €10,386 | -€15,965 | -60.6% |
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 23 October 2026 via checked.be.