Sommer: 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.
Sommer
Largest movements
- Cash +€22,576
up €22,576 (+20.7%), from €109,215 to €131,791
mainly Net result for the year (+€56,885) and Tax, wage and social debts (+€11,808)
- Deferred charges and accrued income +€12,302
up €12,302 (+295.1%), from €4,169 to €16,471
- Receivables after one year +€11,748
new in 2025: €11,748
- Receivables within one year +€2,519
up €2,519 (+5.9%), from €42,368 to €44,887
of which Other amounts receivable: +€1,843
- Tangible fixed assets +€2,468
up €2,468 (+98.6%), from €2,503 to €4,972
of which Furniture and vehicles: +€2,765
- Reserves +€56,885
up €56,885 (+52.5%), from €108,410 to €165,295
- Trade debts -€16,162
down €16,162 (-82.0%), from €19,699 to €3,537
- Tax, wage and social debts +€11,808
up €11,808 (+52.3%), from €22,575 to €34,383
of which Taxes: +€11,868
- Gross operating margin +€9,071
up €9,071 (+13.6%), from €66,822 to €75,893
- Taxes +€2,959
up €2,959 (+19.8%), from €14,924 to €17,882
- Financial income +€912
up €912 (+939.6%), from €97 to €1,009
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 | €158,255 | €209,869 | +€51,614 | +32.6% |
| Fixed assets | 21/28 | €2,503 | €4,972 | +€2,468 | +98.6% |
| Tangible fixed assets | 22/27 | €2,503 | €4,972 | +€2,468 | +98.6% |
| Furniture and vehicles | 24 | €1,172 | €3,937 | +€2,765 | +235.9% |
| Other tangible fixed assets | 26 | €1,331 | €1,035 | -€297 | -22.3% |
| Current assets | 29/58 | €155,751 | €204,897 | +€49,146 | +31.6% |
| Amounts receivable after more than one year | 29 | - | €11,748 | +€11,748 | |
| Other amounts receivable | 291 | - | €11,748 | +€11,748 | |
| Amounts receivable within one year | 40/41 | €42,368 | €44,887 | +€2,519 | +5.9% |
| Trade receivables | 40 | €42,356 | €43,032 | +€676 | +1.6% |
| Other amounts receivable | 41 | €12 | €1,855 | +€1,843 | +16028.9% |
| Cash at bank and in hand | 54/58 | €109,215 | €131,791 | +€22,576 | +20.7% |
| Deferred charges and accrued income | 490/1 | €4,169 | €16,471 | +€12,302 | +295.1% |
| Total equity and liabilities | 10/49 | €158,255 | €209,869 | +€51,614 | +32.6% |
| Equity | 10/15 | €113,410 | €170,295 | +€56,885 | +50.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €108,410 | €165,295 | +€56,885 | +52.5% |
| Distributable reserves | 133 | €108,410 | €165,295 | +€56,885 | +52.5% |
| Amounts payable | 17/49 | €44,845 | €39,574 | -€5,271 | -11.8% |
| Amounts payable within one year | 42/48 | €44,845 | €39,574 | -€5,271 | -11.8% |
| Financial debts | 43 | €579 | €366 | -€212 | -36.7% |
| Credit institutions | 430/8 | €579 | €366 | -€212 | -36.7% |
| Trade debts | 44 | €19,699 | €3,537 | -€16,162 | -82.0% |
| Suppliers | 440/4 | €19,699 | €3,537 | -€16,162 | -82.0% |
| Taxes, remuneration and social security | 45 | €22,575 | €34,383 | +€11,808 | +52.3% |
| Taxes | 450/3 | €22,515 | €34,383 | +€11,868 | +52.7% |
| Remuneration and social security | 454/9 | €60 | €0 | -€60 | -100.0% |
| Other amounts payable | 47/48 | €1,993 | €1,287 | -€705 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €1,189 | +€706 | +146.5% |
| Other operating charges | 640/8 | €335 | €183 | -€152 | -45.3% |
| Gross operating margin | 9900 | €66,822 | €75,893 | +€9,071 | +13.6% |
| Operating profit (loss) | 9901 | €66,005 | €74,521 | +€8,516 | +12.9% |
| Financial income | 75/76B | €97 | €1,009 | +€912 | +939.6% |
| Recurring financial income | 75 | €97 | €1,009 | +€912 | +939.6% |
| Financial charges | 65/66B | €597 | €762 | +€165 | +27.7% |
| Recurring financial charges | 65 | €597 | €762 | +€165 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €65,505 | €74,768 | +€9,262 | +14.1% |
| Income taxes | 67/77 | €14,924 | €17,882 | +€2,959 | +19.8% |
| Profit (loss) for the period | 9904 | €50,582 | €56,885 | +€6,303 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,582 | €56,885 | +€6,303 | +12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.