SOMEDAY...: 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.
SOMEDAY...
Largest movements
- Tangible fixed assets +€564,909
up €564,909 (+105.6%), from €534,884 to €1.1m
of which Land and buildings: +€560,291
- Receivables within one year -€59,005
down €59,005 (-53.1%), from €111,046 to €52,041
of which Trade receivables: -€79,046
- Cash -€49,226
down €49,226 (-43.7%), from €112,767 to €63,541
mainly Investment in fixed assets (net) (-€635,404) and Trade debts (-€5,896)
- Other debts +€158,773
up €158,773 (+5601.1%), from €2,835 to €161,608
- Short-term financial debts +€129,879
up €129,879 (+59860.3%), from €217 to €130,096
- Debts after one year +€112,263
up €112,263 (+38.0%), from €295,554 to €407,817
- Reserves +€45,847
up €45,847 (+12.5%), from €367,003 to €412,850
of which Distributable reserves: +€45,847
- Gross operating margin +€61,088
up €61,088 (+49.8%), from €122,757 to €183,845
- Financial charges +€23,928
up €23,928 (+194.0%), from €12,335 to €36,263
- Depreciation +€19,233
up €19,233 (+37.5%), from €51,262 to €70,495
- Taxes +€4,102
up €4,102 (+21.9%), from €18,773 to €22,876
- Other operating charges +€3,750
up €3,750 (+112.5%), from €3,334 to €7,083
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.
Cash bridge derived
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 | €761,529 | €1,220,333 | +€458,804 | +60.2% |
| Fixed assets | 21/28 | €534,946 | €1,099,855 | +€564,909 | +105.6% |
| Tangible fixed assets | 22/27 | €534,884 | €1,099,793 | +€564,909 | +105.6% |
| Land and buildings | 22 | €474,319 | €1,034,610 | +€560,291 | +118.1% |
| Plant, machinery and equipment | 23 | €5,834 | €3,423 | -€2,411 | -41.3% |
| Furniture and vehicles | 24 | €34,663 | €40,319 | +€5,655 | +16.3% |
| Other tangible fixed assets | 26 | €20,068 | €21,441 | +€1,373 | +6.8% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €226,583 | €120,478 | -€106,105 | -46.8% |
| Amounts receivable within one year | 40/41 | €111,046 | €52,041 | -€59,005 | -53.1% |
| Trade receivables | 40 | €111,046 | €32,000 | -€79,046 | -71.2% |
| Other amounts receivable | 41 | €0 | €20,041 | +€20,041 | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €112,767 | €63,541 | -€49,226 | -43.7% |
| Deferred charges and accrued income | 490/1 | €2,770 | €4,896 | +€2,126 | +76.7% |
| Total equity and liabilities | 10/49 | €761,529 | €1,220,333 | +€458,804 | +60.2% |
| Equity | 10/15 | €373,203 | €419,050 | +€45,847 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €367,003 | €412,850 | +€45,847 | +12.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €94,863 | €94,863 | = | 0.0% |
| Distributable reserves | 133 | €272,140 | €317,987 | +€45,847 | +16.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €23,716 | €23,716 | = | 0.0% |
| Deferred taxes | 168 | €23,716 | €23,716 | = | 0.0% |
| Amounts payable | 17/49 | €364,610 | €777,568 | +€412,958 | +113.3% |
| Amounts payable after more than one year | 17 | €295,554 | €407,817 | +€112,263 | +38.0% |
| Financial debts | 170/4 | €295,554 | €407,817 | +€112,263 | +38.0% |
| Amounts payable within one year | 42/48 | €69,056 | €363,155 | +€294,098 | +425.9% |
| Current portion of amounts payable after more than one year | 42 | €25,651 | €35,426 | +€9,775 | +38.1% |
| Financial debts | 43 | €217 | €130,096 | +€129,879 | +59860.3% |
| Credit institutions | 430/8 | €217 | €130,096 | +€129,879 | +59860.3% |
| Trade debts | 44 | €19,473 | €13,577 | -€5,896 | -30.3% |
| Suppliers | 440/4 | €19,473 | €13,577 | -€5,896 | -30.3% |
| Taxes, remuneration and social security | 45 | €20,881 | €22,448 | +€1,567 | +7.5% |
| Taxes | 450/3 | €18,358 | €20,164 | +€1,806 | +9.8% |
| Remuneration and social security | 454/9 | €2,523 | €2,284 | -€239 | -9.5% |
| Other amounts payable | 47/48 | €2,835 | €161,608 | +€158,773 | +5601.1% |
| Accrued charges and deferred income | 492/3 | - | €6,596 | +€6,596 | |
| Non-recurring operating income | 76A | €1,653 | €0 | -€1,653 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,262 | €70,495 | +€19,233 | +37.5% |
| Other operating charges | 640/8 | €3,334 | €7,083 | +€3,750 | +112.5% |
| Gross operating margin | 9900 | €122,757 | €183,845 | +€61,088 | +49.8% |
| Operating profit (loss) | 9901 | €68,161 | €106,267 | +€38,106 | +55.9% |
| Financial income | 75/76B | €953 | €443 | -€510 | -53.5% |
| Recurring financial income | 75 | €953 | €443 | -€510 | -53.5% |
| Financial charges | 65/66B | €12,335 | €36,263 | +€23,928 | +194.0% |
| Recurring financial charges | 65 | €12,335 | €36,263 | +€23,928 | +194.0% |
| Profit (loss) for the period before taxes | 9903 | €56,779 | €70,448 | +€13,668 | +24.1% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €18,773 | €22,876 | +€4,102 | +21.9% |
| Profit (loss) for the period | 9904 | €38,006 | €47,572 | +€9,566 | +25.2% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €38,006 | €47,572 | +€9,566 | +25.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.