SomethingELS: 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.
SomethingELS
Largest movements
- Tangible fixed assets -€15,458
down €15,458 (-13.9%), from €110,877 to €95,419
of which Land and buildings: -€12,965
- Cash +€12,415
up €12,415 (+1,897%), from €654 to €13,070
mainly Net result for the year (+€48,814) and Depreciation (+€18,576)
- Stocks and contracts +€7,965
up €7,965 (+181%), from €4,411 to €12,376
- Deferred charges and accrued income +€7,503
new in 2024: €7,503
- Receivables within one year -€5,533
down €5,533 (-7.4%), from €74,355 to €68,822
of which Other amounts receivable: -€3,057
- Profit (loss) carried forward +€48,814
up €48,814 (+36.9%), from -€132,123 to -€83,309
- Debts after one year -€34,286
down €34,286 (-22.5%), from €152,379 to €118,093
- Trade debts -€30,028
down €30,028 (-52.5%), from €57,249 to €27,221
- Current portion of long-term debt +€16,200
new in 2024: €16,200
- Other debts +€8,925
up €8,925 (+8.7%), from €102,817 to €111,742
- Gross operating margin +€41,108
up €41,108 (+41.9%), from €98,161 to €139,269
- Financial charges -€9,626
down €9,626 (-76.7%), from €12,552 to €2,927
- Staff costs +€5,074
up €5,074 (+7.9%), from €64,175 to €69,249
- Other operating charges -€2,142
no longer reported in 2024 (was €2,142)
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.
Derived cash bridge
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 | €190,297 | €197,190 | +€6,893 | +3.6% |
| Fixed assets | 21/28 | €110,877 | €95,419 | -€15,458 | -13.9% |
| Tangible fixed assets | 22/27 | €110,877 | €95,419 | -€15,458 | -13.9% |
| Land and buildings | 22 | €90,755 | €77,790 | -€12,965 | -14.3% |
| Plant, machinery and equipment | 23 | €18,151 | €16,780 | -€1,371 | -7.6% |
| Furniture and vehicles | 24 | €1,971 | €850 | -€1,122 | -56.9% |
| Current assets | 29/58 | €79,420 | €101,771 | +€22,350 | +28.1% |
| Stocks and contracts in progress | 3 | €4,411 | €12,376 | +€7,965 | +181% |
| Stocks | 30/36 | €4,411 | €12,376 | +€7,965 | +181% |
| Amounts receivable within one year | 40/41 | €74,355 | €68,822 | -€5,533 | -7.4% |
| Trade receivables | 40 | €2,506 | €30 | -€2,476 | -98.8% |
| Other amounts receivable | 41 | €71,848 | €68,792 | -€3,057 | -4.3% |
| Cash at bank and in hand | 54/58 | €654 | €13,070 | +€12,415 | +1,897% |
| Deferred charges and accrued income | 490/1 | - | €7,503 | +€7,503 | |
| Total equity and liabilities | 10/49 | €190,297 | €197,190 | +€6,893 | +3.6% |
| Equity | 10/15 | -€125,363 | -€76,549 | +€48,814 | +38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €560 | €560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €560 | €560 | = | 0.0% |
| Reserves not available under the articles | 1311 | €560 | €560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,123 | -€83,309 | +€48,814 | +36.9% |
| Amounts payable | 17/49 | €315,660 | €273,739 | -€41,921 | -13.3% |
| Amounts payable after more than one year | 17 | €152,379 | €118,093 | -€34,286 | -22.5% |
| Financial debts | 170/4 | €152,379 | €118,093 | -€34,286 | -22.5% |
| Amounts payable within one year | 42/48 | €163,281 | €155,646 | -€7,635 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,200 | +€16,200 | |
| Trade debts | 44 | €57,249 | €27,221 | -€30,028 | -52.5% |
| Suppliers | 440/4 | €57,249 | €27,221 | -€30,028 | -52.5% |
| Taxes, remuneration and social security | 45 | €3,215 | €483 | -€2,732 | -85.0% |
| Taxes | 450/3 | €841 | €483 | -€358 | -42.5% |
| Remuneration and social security | 454/9 | €2,374 | - | -€2,374 | |
| Other amounts payable | 47/48 | €102,817 | €111,742 | +€8,925 | +8.7% |
| Remuneration, social security and pensions | 62 | €64,175 | €69,249 | +€5,074 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,389 | €18,576 | +€187 | +1.0% |
| Other operating charges | 640/8 | €2,142 | - | -€2,142 | |
| Gross operating margin | 9900 | €98,161 | €139,269 | +€41,108 | +41.9% |
| Operating profit (loss) | 9901 | €13,456 | €51,444 | +€37,988 | +282% |
| Financial income | 75/76B | €821 | €571 | -€250 | -30.5% |
| Recurring financial income | 75 | €821 | €571 | -€250 | -30.5% |
| Non-recurring financial income | 76B | €821 | €571 | -€250 | -30.5% |
| Financial charges | 65/66B | €12,552 | €2,927 | -€9,626 | -76.7% |
| Recurring financial charges | 65 | €12,552 | €2,927 | -€9,626 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €1,725 | €49,088 | +€47,363 | +2,746% |
| Income taxes | 67/77 | €288 | €274 | -€15 | -5.0% |
| Profit (loss) for the period | 9904 | €1,436 | €48,814 | +€47,378 | +3,298% |
| Profit (loss) for the period to be appropriated | 9905 | €1,436 | €48,814 | +€47,378 | +3,298% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.