SOMETIMES: 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.
SOMETIMES
Largest movements
- Cash +€40,802
up €40,802 (+96.5%), from €42,266 to €83,068
mainly Net result for the year (+€45,049) and Tax, wage and social debts (+€37,657)
- Stocks and contracts +€17,923
up €17,923 (+22.0%), from €81,347 to €99,269
- Reserves +€45,049
up €45,049 (+167.3%), from €26,928 to €71,976
- Tax, wage and social debts +€37,657
up €37,657 (+204.9%), from €18,374 to €56,030
of which Taxes: +€32,520
- Other debts -€19,946
down €19,946 (-32.2%), from €61,936 to €41,989
- Trade debts -€17,113
down €17,113 (-85.7%), from €19,969 to €2,856
- Current portion of long-term debt +€12,000
new in 2025: €12,000
- Gross operating margin +€55,050
up €55,050 (+101.0%), from €54,485 to €109,535
- Staff costs +€20,573
up €20,573 (+174.5%), from €11,789 to €32,362
- Taxes +€15,513
up €15,513 (+128.1%), from €12,113 to €27,626
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 | €132,206 | €189,852 | +€57,646 | +43.6% |
| Formation expenses | 20 | €1,287 | €966 | -€322 | -25.0% |
| Fixed assets | 21/28 | €7,306 | €6,549 | -€757 | -10.4% |
| Tangible fixed assets | 22/27 | €6,116 | €5,359 | -€757 | -12.4% |
| Plant, machinery and equipment | 23 | €2,568 | €1,934 | -€634 | -24.7% |
| Furniture and vehicles | 24 | €3,548 | €3,425 | -€123 | -3.5% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €123,613 | €182,338 | +€58,725 | +47.5% |
| Stocks and contracts in progress | 3 | €81,347 | €99,269 | +€17,923 | +22.0% |
| Stocks | 30/36 | €81,347 | €99,269 | +€17,923 | +22.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €42,266 | €83,068 | +€40,802 | +96.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €132,206 | €189,852 | +€57,646 | +43.6% |
| Equity | 10/15 | €31,928 | €76,976 | +€45,049 | +141.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,928 | €71,976 | +€45,049 | +167.3% |
| Distributable reserves | 133 | €26,928 | €71,976 | +€45,049 | +167.3% |
| Amounts payable | 17/49 | €100,279 | €112,876 | +€12,597 | +12.6% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €100,279 | €112,876 | +€12,597 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €19,969 | €2,856 | -€17,113 | -85.7% |
| Suppliers | 440/4 | €19,969 | €2,856 | -€17,113 | -85.7% |
| Taxes, remuneration and social security | 45 | €18,374 | €56,030 | +€37,657 | +204.9% |
| Taxes | 450/3 | €16,544 | €49,064 | +€32,520 | +196.6% |
| Remuneration and social security | 454/9 | €1,830 | €6,966 | +€5,137 | +280.8% |
| Other amounts payable | 47/48 | €61,936 | €41,989 | -€19,946 | -32.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €11,789 | €32,362 | +€20,573 | +174.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €2,706 | +€1,024 | +60.9% |
| Other operating charges | 640/8 | €996 | €1,837 | +€841 | +84.5% |
| Gross operating margin | 9900 | €54,485 | €109,535 | +€55,050 | +101.0% |
| Operating profit (loss) | 9901 | €40,019 | €72,630 | +€32,611 | +81.5% |
| Financial income | 75/76B | €0 | €44 | +€44 | |
| Recurring financial income | 75 | €0 | €44 | +€44 | |
| Financial charges | 65/66B | €978 | €0 | -€978 | -100.0% |
| Recurring financial charges | 65 | €978 | €0 | -€978 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €39,041 | €72,674 | +€33,634 | +86.2% |
| Income taxes | 67/77 | €12,113 | €27,626 | +€15,513 | +128.1% |
| Profit (loss) for the period | 9904 | €26,928 | €45,049 | +€18,121 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,928 | €45,049 | +€18,121 | +67.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.