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SOMALO: 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.

What changed

SOMALO

BE 0802.264.729
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€9,662
2023 · €61,377-€71,039
Equity
€61,431
2023 · €71,627-€10,196
Cash
€10,853
2023 · €24,254-€13,401
Balance sheet total
€135,132
2023 · €89,456+€45,676

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€39,059

    up €39,059 (+186.3%), from €20,964 to €60,023

    of which Other amounts receivable: +€55,875

  • Deferred charges and accrued income +€25,613

    new in 2024: €25,613

  • Cash -€13,401

    down €13,401 (-55.3%), from €24,254 to €10,853

    mainly Receivables within one year (-€39,059) and Deferred charges and accrued income (-€25,613)

  • Tangible fixed assets -€5,410

    down €5,410 (-21.0%), from €25,738 to €20,328

    of which Furniture and vehicles: -€2,782

  • Intangible fixed assets -€1,800

    down €1,800 (-13.1%), from €13,750 to €11,950

Equity and liabilities
  • Debts after one year +€45,313

    new in 2024: €45,313

  • Tax, wage and social debts +€24,679

    up €24,679 (+665.4%), from €3,709 to €28,388

  • Trade debts -€14,120

    no longer reported in 2024 (was €14,120)

  • Profit (loss) carried forward -€10,196

    down €10,196 (-16.6%), from €61,377 to €51,181

Income statement
  • Purchases and services +€228,612

    up €228,612 (+369.1%), from €61,940 to €290,552

  • Turnover +€216,084

    up €216,084 (+120.7%), from €179,052 to €395,136

  • Staff costs +€57,125

    up €57,125 (+125.9%), from €45,391 to €102,516

  • Gross operating margin -€11,798

    down €11,798 (-10.1%), from €117,112 to €105,314

From the 2023 result to the 2024 result

effect on the 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 2023 €61,377
Gross operating margin -€11,798
Staff costs -€57,125
Depreciation -€843
Other operating charges +€832
Other operating items -€317
Financial income +€125
Financial charges -€1,913
Result 2024 -€9,662

Cash bridge derived

cash 2023 to 2024

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.

From operations -€56,704
Investment -€1,476
Financing +€44,779
Cash 2023 €24,254
Net result for the year -€9,662
Depreciation +€8,686
Stocks and contracts -€1,615
Receivables within one year -€39,059
Deferred charges and accrued income -€25,613
Trade debts -€14,120
Tax, wage and social debts +€24,679
Investment in fixed assets (net) -€1,476
Debts after one year +€45,313
Contributions, distributions and other -€534
Cash 2024 €10,853
Every line side by side 44 lines
Line Code 2023 2024 Change %
Total assets 20/58 €89,456 €135,132 +€45,676 +51.1%
Fixed assets 21/28 €39,488 €32,278 -€7,210 -18.3%
Intangible fixed assets 21 €13,750 €11,950 -€1,800 -13.1%
Tangible fixed assets 22/27 €25,738 €20,328 -€5,410 -21.0%
Plant, machinery and equipment 23 €15,236 €12,608 -€2,628 -17.2%
Furniture and vehicles 24 €10,502 €7,720 -€2,782 -26.5%
Current assets 29/58 €49,968 €102,854 +€52,886 +105.8%
Stocks and contracts in progress 3 €4,750 €6,365 +€1,615 +34.0%
Stocks 30/36 €4,750 €6,365 +€1,615 +34.0%
Amounts receivable within one year 40/41 €20,964 €60,023 +€39,059 +186.3%
Trade receivables 40 €18,148 €1,332 -€16,816 -92.7%
Other amounts receivable 41 €2,816 €58,691 +€55,875 +1984.2%
Cash at bank and in hand 54/58 €24,254 €10,853 -€13,401 -55.3%
Deferred charges and accrued income 490/1 - €25,613 +€25,613
Total equity and liabilities 10/49 €89,456 €135,132 +€45,676 +51.1%
Equity 10/15 €71,627 €61,431 -€10,196 -14.2%
Contributions 10/11 €10,250 €10,250 = 0.0%
Capital 10 €10,250 €10,250 = 0.0%
Issued capital 100 €10,250 €10,250 = 0.0%
Profit (loss) carried forward 14 €61,377 €51,181 -€10,196 -16.6%
Amounts payable 17/49 €17,829 €73,701 +€55,872 +313.4%
Amounts payable after more than one year 17 - €45,313 +€45,313
Financial debts 170/4 - €45,313 +€45,313
Amounts payable within one year 42/48 €17,829 €28,388 +€10,559 +59.2%
Trade debts 44 €14,120 - -€14,120
Suppliers 440/4 €14,120 - -€14,120
Taxes, remuneration and social security 45 €3,709 €28,388 +€24,679 +665.4%
Taxes 450/3 €3,709 €28,388 +€24,679 +665.4%
Turnover 70 €179,052 €395,136 +€216,084 +120.7%
Non-recurring operating income 76A - €15 +€15
Goods, raw materials, services and sundry goods 60/61 €61,940 €290,552 +€228,612 +369.1%
Remuneration, social security and pensions 62 €45,391 €102,516 +€57,125 +125.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,843 €8,686 +€843 +10.7%
Other operating charges 640/8 €2,218 €1,386 -€832 -37.5%
Non-recurring operating charges 66A - €317 +€317
Gross operating margin 9900 €117,112 €105,314 -€11,798 -10.1%
Operating profit (loss) 9901 €61,660 -€7,591 -€69,251
Financial income 75/76B - €125 +€125
Recurring financial income 75 - €125 +€125
Financial charges 65/66B €283 €2,196 +€1,913 +676.0%
Recurring financial charges 65 €283 €2,196 +€1,913 +676.0%
Profit (loss) for the period before taxes 9903 €61,377 -€9,662 -€71,039
Profit (loss) for the period 9904 €61,377 -€9,662 -€71,039
Profit (loss) for the period to be appropriated 9905 €61,377 -€9,662 -€71,039

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 29 September 2026 via checked.be.