SOMETHING ELS: 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.
SOMETHING ELS
Largest movements
- Cash -€84,244
down €84,244 (-36.3%), from €231,876 to €147,632
mainly Other debts (-€96,049) and Receivables within one year (-€2,976)
- Receivables within one year +€2,976
up €2,976 (+64.1%), from €4,644 to €7,620
of which Trade receivables: +€6,522
- Other debts -€96,049
down €96,049 (-92.0%), from €104,428 to €8,379
- Reserves +€13,762
up €13,762 (+10.9%), from €126,436 to €140,198
of which Distributable reserves: +€13,762
- Gross operating margin +€12,795
up €12,795 (+101%), from €12,649 to €25,444
- Financial charges -€6,917
down €6,917 (-91.2%), from €7,582 to €665
- Taxes +€6,143
up €6,143 (+334%), from €1,840 to €7,983
- Depreciation -€424
down €424 (-21.1%), from €2,012 to €1,588
- Financial income -€277
down €277 (-21.7%), from €1,278 to €1,000
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,782 | €158,656 | -€83,126 | -34.4% |
| Fixed assets | 21/28 | €4,320 | €2,732 | -€1,588 | -36.8% |
| Intangible fixed assets | 21 | €111 | €0 | -€111 | -100% |
| Tangible fixed assets | 22/27 | €3,909 | €2,432 | -€1,477 | -37.8% |
| Plant, machinery and equipment | 23 | €3,559 | €2,432 | -€1,126 | -31.6% |
| Furniture and vehicles | 24 | €351 | €0 | -€351 | -100% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €237,462 | €155,923 | -€81,538 | -34.3% |
| Amounts receivable within one year | 40/41 | €4,644 | €7,620 | +€2,976 | +64.1% |
| Trade receivables | 40 | €1,029 | €7,550 | +€6,522 | +634% |
| Other amounts receivable | 41 | €3,615 | €70 | -€3,545 | -98.1% |
| Cash at bank and in hand | 54/58 | €231,876 | €147,632 | -€84,244 | -36.3% |
| Deferred charges and accrued income | 490/1 | €942 | €672 | -€270 | -28.7% |
| Total equity and liabilities | 10/49 | €241,782 | €158,656 | -€83,126 | -34.4% |
| Equity | 10/15 | €132,636 | €146,398 | +€13,762 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,436 | €140,198 | +€13,762 | +10.9% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €122,936 | €136,698 | +€13,762 | +11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,146 | €12,258 | -€96,888 | -88.8% |
| Amounts payable within one year | 42/48 | €109,146 | €12,258 | -€96,888 | -88.8% |
| Trade debts | 44 | €1,960 | €959 | -€1,001 | -51.1% |
| Suppliers | 440/4 | €1,960 | €959 | -€1,001 | -51.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,758 | €2,921 | +€162 | +5.9% |
| Taxes | 450/3 | €2,758 | €2,921 | +€162 | +5.9% |
| Other amounts payable | 47/48 | €104,428 | €8,379 | -€96,049 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €1,588 | -€424 | -21.1% |
| Other operating charges | 640/8 | €731 | €780 | +€49 | +6.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €12,649 | €25,444 | +€12,795 | +101% |
| Operating profit (loss) | 9901 | €9,906 | €23,076 | +€13,171 | +133% |
| Financial income | 75/76B | €1,278 | €1,000 | -€277 | -21.7% |
| Recurring financial income | 75 | €1,278 | €1,000 | -€277 | -21.7% |
| Financial charges | 65/66B | €7,582 | €665 | -€6,917 | -91.2% |
| Recurring financial charges | 65 | €7,582 | €665 | -€6,917 | -91.2% |
| Profit (loss) for the period before taxes | 9903 | €3,601 | €23,411 | +€19,810 | +550% |
| Income taxes | 67/77 | €1,840 | €7,983 | +€6,143 | +334% |
| Profit (loss) for the period | 9904 | €1,761 | €15,428 | +€13,667 | +776% |
| Profit (loss) for the period to be appropriated | 9905 | €1,761 | €15,428 | +€13,667 | +776% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.