SOMETHING ELSE: 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 ELSE
Largest movements
- Tangible fixed assets -€227,600
down €227,600 (-100%), from €227,600 to €0
of which Land and buildings: -€227,528
- Stocks and contracts -€65,595
down €65,595 (-100%), from €65,595 to €0
- Cash +€51,493
up €51,493 (+801%), from €6,433 to €57,925
mainly Investment in fixed assets (net) (+€227,528) and Other debts (+€66,995)
- Receivables within one year +€3,589
up €3,589, from €0 to €3,589
of which Other amounts receivable: +€3,589
- Deferred charges and accrued income -€3,181
down €3,181 (-100%), from €3,181 to €0
- Debts after one year -€198,519
down €198,519 (-100%), from €198,519 to €0
- Other debts +€66,995
up €66,995 (+151%), from €44,331 to €111,326
- Current portion of long-term debt -€41,667
down €41,667 (-100%), from €41,667 to €0
- Profit (loss) carried forward +€39,183
up €39,183 (+36.0%), from -€108,902 to -€69,718
- Trade debts -€33,613
down €33,613 (-99.0%), from €33,955 to €342
- Depreciation -€27,078
down €27,078 (-99.7%), from €27,166 to €87
- Gross operating margin +€6,668
up €6,668 (+24.5%), from €27,189 to €33,857
- Financial charges +€2,930
up €2,930 (+20.2%), from €14,500 to €17,430
- Financial income +€500
up €500 (+231%), from €217 to €716
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 | €302,824 | €61,514 | -€241,311 | -79.7% |
| Fixed assets | 21/28 | €227,616 | €0 | -€227,616 | -100% |
| Intangible fixed assets | 21 | €15 | €0 | -€15 | -100% |
| Tangible fixed assets | 22/27 | €227,600 | €0 | -€227,600 | -100% |
| Land and buildings | 22 | €227,528 | €0 | -€227,528 | -100% |
| Plant, machinery and equipment | 23 | €72 | €0 | -€72 | -100% |
| Current assets | 29/58 | €75,209 | €61,514 | -€13,695 | -18.2% |
| Stocks and contracts in progress | 3 | €65,595 | €0 | -€65,595 | -100% |
| Stocks | 30/36 | €65,595 | €0 | -€65,595 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €3,589 | +€3,589 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,589 | +€3,589 | |
| Cash at bank and in hand | 54/58 | €6,433 | €57,925 | +€51,493 | +801% |
| Deferred charges and accrued income | 490/1 | €3,181 | €0 | -€3,181 | -100% |
| Total equity and liabilities | 10/49 | €302,824 | €61,514 | -€241,311 | -79.7% |
| Equity | 10/15 | -€61,656 | -€50,498 | +€11,158 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,645 | €620 | -€28,025 | -97.8% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €28,025 | €0 | -€28,025 | -100% |
| Profit (loss) carried forward | 14 | -€108,902 | -€69,718 | +€39,183 | +36.0% |
| Amounts payable | 17/49 | €364,481 | €112,012 | -€252,469 | -69.3% |
| Amounts payable after more than one year | 17 | €198,519 | €0 | -€198,519 | -100% |
| Financial debts | 170/4 | €198,519 | €0 | -€198,519 | -100% |
| Amounts payable within one year | 42/48 | €165,962 | €112,012 | -€53,949 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €41,667 | €0 | -€41,667 | -100% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €33,955 | €342 | -€33,613 | -99.0% |
| Suppliers | 440/4 | €33,955 | €342 | -€33,613 | -99.0% |
| Taxes, remuneration and social security | 45 | €21,009 | €344 | -€20,665 | -98.4% |
| Taxes | 450/3 | €21,009 | €344 | -€20,665 | -98.4% |
| Other amounts payable | 47/48 | €44,331 | €111,326 | +€66,995 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,166 | €87 | -€27,078 | -99.7% |
| Other operating charges | 640/8 | €5,553 | €5,626 | +€74 | +1.3% |
| Gross operating margin | 9900 | €27,189 | €33,857 | +€6,668 | +24.5% |
| Operating profit (loss) | 9901 | -€5,529 | €28,143 | +€33,673 | |
| Financial income | 75/76B | €217 | €716 | +€500 | +231% |
| Recurring financial income | 75 | €217 | €716 | +€500 | +231% |
| Financial charges | 65/66B | €14,500 | €17,430 | +€2,930 | +20.2% |
| Recurring financial charges | 65 | €14,500 | €17,430 | +€2,930 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,812 | €11,430 | +€31,242 | |
| Income taxes | 67/77 | €360 | €272 | -€88 | -24.5% |
| Profit (loss) for the period | 9904 | -€20,172 | €11,158 | +€31,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,172 | €11,158 | +€31,331 |
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 14 October 2026 via checked.be.