So.Me.Win: what changed
Two fiscal 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.
So.Me.Win
Largest movements
- Receivables after one year +€205,801
new in 2024: €205,801
- Receivables within one year -€162,856
no longer reported in 2024 (was €162,856)
- Cash +€62,838
up €62,838 (+41.7%), from €150,751 to €213,588
mainly Receivables within one year (+€162,856) and Net result for the year (+€88,871)
- Tangible fixed assets -€11,124
down €11,124 (-29.9%), from €37,187 to €26,063
of which Furniture and vehicles: -€10,460
- Deferred charges and accrued income +€4,999
up €4,999 (+250.8%), from €1,993 to €6,993
- Reserves +€296,437
up €296,437 (+375.4%), from €78,960 to €375,397
of which Distributable reserves: +€296,437
- Profit (loss) carried forward -€207,565
no longer reported in 2024 (was €207,565)
- Tax, wage and social debts +€10,823
up €10,823 (+46.6%), from €23,213 to €34,037
- Debts after one year -€8,438
down €8,438 (-60.0%), from €14,057 to €5,619
- Current portion of long-term debt +€6,892
up €6,892 (+81.6%), from €8,451 to €15,343
- Gross operating margin +€17,433
up €17,433 (+16.1%), from €108,513 to €125,946
- Taxes +€7,509
up €7,509 (+32.1%), from €23,360 to €30,869
- Financial income -€5,886
down €5,886 (-47.7%), from €12,350 to €6,463
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,788 | €452,445 | +€99,657 | +28.2% |
| Fixed assets | 21/28 | €37,187 | €26,063 | -€11,124 | -29.9% |
| Tangible fixed assets | 22/27 | €37,187 | €26,063 | -€11,124 | -29.9% |
| Furniture and vehicles | 24 | €36,193 | €25,734 | -€10,460 | -28.9% |
| Other tangible fixed assets | 26 | €994 | €330 | -€665 | -66.9% |
| Current assets | 29/58 | €315,600 | €426,382 | +€110,782 | +35.1% |
| Amounts receivable after more than one year | 29 | - | €205,801 | +€205,801 | |
| Other amounts receivable | 291 | - | €205,801 | +€205,801 | |
| Amounts receivable within one year | 40/41 | €162,856 | - | -€162,856 | |
| Other amounts receivable | 41 | €162,856 | - | -€162,856 | |
| Cash at bank and in hand | 54/58 | €150,751 | €213,588 | +€62,838 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,993 | €6,993 | +€4,999 | +250.8% |
| Total equity and liabilities | 10/49 | €352,788 | €452,445 | +€99,657 | +28.2% |
| Equity | 10/15 | €305,125 | €393,997 | +€88,871 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,960 | €375,397 | +€296,437 | +375.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,100 | €373,537 | +€296,437 | +384.5% |
| Profit (loss) carried forward | 14 | €207,565 | - | -€207,565 | |
| Amounts payable | 17/49 | €47,663 | €58,449 | +€10,786 | +22.6% |
| Amounts payable after more than one year | 17 | €14,057 | €5,619 | -€8,438 | -60.0% |
| Financial debts | 170/4 | €14,057 | €5,619 | -€8,438 | -60.0% |
| Amounts payable within one year | 42/48 | €33,606 | €52,445 | +€18,839 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €8,451 | €15,343 | +€6,892 | +81.6% |
| Trade debts | 44 | €1,942 | €3,064 | +€1,122 | +57.8% |
| Suppliers | 440/4 | €1,942 | €3,064 | +€1,122 | +57.8% |
| Taxes, remuneration and social security | 45 | €23,213 | €34,037 | +€10,823 | +46.6% |
| Taxes | 450/3 | €23,213 | €34,037 | +€10,823 | +46.6% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Accrued charges and deferred income | 492/3 | - | €384 | +€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,683 | €11,124 | -€558 | -4.8% |
| Other operating charges | 640/8 | €805 | €819 | +€14 | +1.7% |
| Gross operating margin | 9900 | €108,513 | €125,946 | +€17,433 | +16.1% |
| Operating profit (loss) | 9901 | €96,026 | €114,003 | +€17,977 | +18.7% |
| Financial income | 75/76B | €12,350 | €6,463 | -€5,886 | -47.7% |
| Recurring financial income | 75 | €12,350 | €6,463 | -€5,886 | -47.7% |
| Financial charges | 65/66B | €497 | €726 | +€229 | +46.1% |
| Recurring financial charges | 65 | €497 | €726 | +€229 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €107,879 | €119,740 | +€11,861 | +11.0% |
| Income taxes | 67/77 | €23,360 | €30,869 | +€7,509 | +32.1% |
| Profit (loss) for the period | 9904 | €84,519 | €88,871 | +€4,353 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,519 | €88,871 | +€4,353 | +5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.