SOMME BOIS: 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.
SOMME BOIS
Largest movements
- Tangible fixed assets -€33,625
down €33,625 (-13.5%), from €248,477 to €214,852
of which Leasing and similar rights: -€45,392
- Stocks and contracts +€19,330
up €19,330 (+341%), from €5,670 to €25,000
- Cash -€14,189
down €14,189 (-42.3%), from €33,529 to €19,340
mainly Other debts (-€204,426) and Debts after one year (-€43,116)
- Receivables within one year +€11,658
up €11,658 (+112%), from €10,365 to €22,023
- Deferred charges and accrued income +€6,160
up €6,160 (+277%), from €2,223 to €8,383
- Other debts -€204,426
down €204,426 (-95.8%), from €213,422 to €8,996
- Trade debts +€144,961
up €144,961 (+126%), from €114,788 to €259,749
- Profit (loss) carried forward +€115,035
up €115,035 (+56.2%), from -€204,595 to -€89,560
- Debts after one year -€43,116
down €43,116 (-50.9%), from €84,673 to €41,557
- Current portion of long-term debt -€14,795
down €14,795 (-24.4%), from €60,664 to €45,869
- Turnover +€211,908
up €211,908 (+39.4%), from €537,714 to €749,622
- Gross operating margin +€188,037
up €188,037 (+278%), from €67,568 to €255,605
- Staff costs -€172,851
no longer reported in 2025 (was €172,851)
- Other operating charges +€43,757
up €43,757 (+149%), from €29,361 to €73,118
- Financial charges -€33,134
down €33,134 (-76.5%), from €43,297 to €10,163
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.
Derived cash bridge
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 | €300,754 | €290,072 | -€10,682 | -3.6% |
| Fixed assets | 21/28 | €248,966 | €215,327 | -€33,640 | -13.5% |
| Intangible fixed assets | 21 | €14 | €0 | -€14 | -100% |
| Tangible fixed assets | 22/27 | €248,477 | €214,852 | -€33,625 | -13.5% |
| Land and buildings | 22 | €1,482 | €1,269 | -€213 | -14.4% |
| Plant, machinery and equipment | 23 | €4,249 | €14,060 | +€9,811 | +231% |
| Furniture and vehicles | 24 | €16,299 | €18,467 | +€2,169 | +13.3% |
| Leasing and similar rights | 25 | €226,448 | €181,055 | -€45,392 | -20.0% |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €51,787 | €74,745 | +€22,958 | +44.3% |
| Stocks and contracts in progress | 3 | €5,670 | €25,000 | +€19,330 | +341% |
| Stocks | 30/36 | €5,670 | €25,000 | +€19,330 | +341% |
| Amounts receivable within one year | 40/41 | €10,365 | €22,023 | +€11,658 | +112% |
| Other amounts receivable | 41 | €10,365 | €22,023 | +€11,658 | +112% |
| Cash at bank and in hand | 54/58 | €33,529 | €19,340 | -€14,189 | -42.3% |
| Deferred charges and accrued income | 490/1 | €2,223 | €8,383 | +€6,160 | +277% |
| Total equity and liabilities | 10/49 | €300,754 | €290,072 | -€10,682 | -3.6% |
| Equity | 10/15 | -€184,135 | -€69,100 | +€115,035 | +62.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,595 | -€89,560 | +€115,035 | +56.2% |
| Amounts payable | 17/49 | €484,889 | €359,172 | -€125,717 | -25.9% |
| Amounts payable after more than one year | 17 | €84,673 | €41,557 | -€43,116 | -50.9% |
| Financial debts | 170/4 | €84,673 | €41,557 | -€43,116 | -50.9% |
| Amounts payable within one year | 42/48 | €400,215 | €317,614 | -€82,601 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €60,664 | €45,869 | -€14,795 | -24.4% |
| Trade debts | 44 | €114,788 | €259,749 | +€144,961 | +126% |
| Suppliers | 440/4 | €114,788 | €259,749 | +€144,961 | +126% |
| Taxes, remuneration and social security | 45 | €11,341 | €3,000 | -€8,341 | -73.5% |
| Remuneration and social security | 454/9 | €11,341 | €3,000 | -€8,341 | -73.5% |
| Other amounts payable | 47/48 | €213,422 | €8,996 | -€204,426 | -95.8% |
| Turnover | 70 | €537,714 | €749,622 | +€211,908 | +39.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €470,145 | €494,017 | +€23,872 | +5.1% |
| Remuneration, social security and pensions | 62 | €172,851 | - | -€172,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,360 | €57,289 | +€1,928 | +3.5% |
| Other operating charges | 640/8 | €29,361 | €73,118 | +€43,757 | +149% |
| Gross operating margin | 9900 | €67,568 | €255,605 | +€188,037 | +278% |
| Operating profit (loss) | 9901 | -€190,004 | €125,198 | +€315,202 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €43,297 | €10,163 | -€33,134 | -76.5% |
| Recurring financial charges | 65 | €43,297 | €10,163 | -€33,134 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | -€233,300 | €115,035 | +€348,335 | |
| Profit (loss) for the period | 9904 | -€233,300 | €115,035 | +€348,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€233,300 | €115,035 | +€348,335 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.