SOOD & SONS: 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.
SOOD & SONS
Largest movements
- Receivables within one year +€44,374
up €44,374 (+952.8%), from €4,657 to €49,031
of which Trade receivables: +€44,983
- Tangible fixed assets +€20,955
up €20,955 (+74.1%), from €28,271 to €49,226
of which Furniture and vehicles: +€21,703
- Deferred charges and accrued income +€3,792
up €3,792 (+1229.2%), from €309 to €4,101
- Trade debts +€34,582
up €34,582 (+1548.5%), from €2,233 to €36,816
- Debts after one year +€20,611
up €20,611 (+110.2%), from €18,708 to €39,319
- Current portion of long-term debt +€7,800
up €7,800 (+116.6%), from €6,689 to €14,489
- Profit (loss) carried forward +€6,326
up €6,326, from -€3,564 to €2,762
- Other debts -€4,324
down €4,324 (-20.6%), from €20,982 to €16,658
- Turnover +€45,707
up €45,707 (+20.4%), from €224,529 to €270,236
- Purchases and services +€29,242
up €29,242 (+13.4%), from €218,430 to €247,672
- Gross operating margin +€16,465
up €16,465 (+270.0%), from €6,099 to €22,563
- Depreciation +€5,056
up €5,056 (+60.5%), from €8,352 to €13,408
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.
Cash bridge derived
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 | €57,631 | €124,775 | +€67,143 | +116.5% |
| Fixed assets | 21/28 | €30,371 | €50,426 | +€20,055 | +66.0% |
| Intangible fixed assets | 21 | €2,100 | €1,200 | -€900 | -42.9% |
| Tangible fixed assets | 22/27 | €28,271 | €49,226 | +€20,955 | +74.1% |
| Plant, machinery and equipment | 23 | €1,190 | €442 | -€747 | -62.8% |
| Furniture and vehicles | 24 | €27,081 | €48,784 | +€21,703 | +80.1% |
| Current assets | 29/58 | €27,260 | €74,349 | +€47,088 | +172.7% |
| Stocks and contracts in progress | 3 | €17,515 | €17,284 | -€231 | -1.3% |
| Stocks | 30/36 | €17,515 | €17,284 | -€231 | -1.3% |
| Amounts receivable within one year | 40/41 | €4,657 | €49,031 | +€44,374 | +952.8% |
| Trade receivables | 40 | - | €44,983 | +€44,983 | |
| Other amounts receivable | 41 | €4,657 | €4,048 | -€609 | -13.1% |
| Cash at bank and in hand | 54/58 | €4,780 | €3,933 | -€847 | -17.7% |
| Deferred charges and accrued income | 490/1 | €309 | €4,101 | +€3,792 | +1229.2% |
| Total equity and liabilities | 10/49 | €57,631 | €124,775 | +€67,143 | +116.5% |
| Equity | 10/15 | €9,019 | €15,345 | +€6,326 | +70.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €183 | €183 | = | 0.0% |
| Non-distributable reserves | 130/1 | €183 | €183 | = | 0.0% |
| Reserves not available under the articles | 1311 | €183 | €183 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,564 | €2,762 | +€6,326 | |
| Amounts payable | 17/49 | €48,612 | €109,430 | +€60,818 | +125.1% |
| Amounts payable after more than one year | 17 | €18,708 | €39,319 | +€20,611 | +110.2% |
| Financial debts | 170/4 | €18,708 | €39,319 | +€20,611 | +110.2% |
| Amounts payable within one year | 42/48 | €29,904 | €70,111 | +€40,207 | +134.5% |
| Current portion of amounts payable after more than one year | 42 | €6,689 | €14,489 | +€7,800 | +116.6% |
| Trade debts | 44 | €2,233 | €36,816 | +€34,582 | +1548.5% |
| Suppliers | 440/4 | €2,233 | €36,816 | +€34,582 | +1548.5% |
| Taxes, remuneration and social security | 45 | - | €2,149 | +€2,149 | |
| Taxes | 450/3 | - | €149 | +€149 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €20,982 | €16,658 | -€4,324 | -20.6% |
| Turnover | 70 | €224,529 | €270,236 | +€45,707 | +20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €218,430 | €247,672 | +€29,242 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,352 | €13,408 | +€5,056 | +60.5% |
| Other operating charges | 640/8 | €2,458 | €1,522 | -€936 | -38.1% |
| Gross operating margin | 9900 | €6,099 | €22,563 | +€16,465 | +270.0% |
| Operating profit (loss) | 9901 | -€4,712 | €7,633 | +€12,345 | |
| Financial income | 75/76B | - | €331 | +€331 | |
| Recurring financial income | 75 | - | €331 | +€331 | |
| Non-recurring financial income | 76B | - | €331 | +€331 | |
| Financial charges | 65/66B | €267 | €1,480 | +€1,213 | +454.1% |
| Recurring financial charges | 65 | €267 | €1,290 | +€1,023 | +383.0% |
| Non-recurring financial charges | 66B | - | €190 | +€190 | |
| Profit (loss) for the period before taxes | 9903 | -€4,979 | €6,484 | +€11,463 | |
| Income taxes | 67/77 | €1,581 | €158 | -€1,423 | -90.0% |
| Profit (loss) for the period | 9904 | -€6,560 | €6,326 | +€12,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,560 | €6,326 | +€12,886 |
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 9 October 2026 via checked.be.