SOUMI: 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.
SOUMI
Largest movements
- Receivables within one year -€250,213
down €250,213 (-46.8%), from €534,731 to €284,518
of which Trade receivables: -€463,324
- Tangible fixed assets -€37,800
down €37,800 (-28.3%), from €133,428 to €95,628
of which Furniture and vehicles: -€40,664
- Cash -€8,048
down €8,048 (-57.1%), from €14,087 to €6,039
mainly Trade debts (-€145,978) and Tax, wage and social debts (-€95,057)
- Trade debts -€145,978
no longer reported in 2024 (was €145,978)
- Tax, wage and social debts -€95,057
down €95,057 (-29.8%), from €319,297 to €224,240
of which Remuneration and social security: -€54,745
- Other debts -€72,410
down €72,410 (-26.7%), from €271,684 to €199,274
- Profit (loss) carried forward +€15,150
up €15,150 (+32.1%), from €47,260 to €62,410
- Gross operating margin -€98,089
down €98,089 (-20.2%), from €486,692 to €388,603
- Staff costs -€72,624
down €72,624 (-22.1%), from €329,242 to €256,618
- Other operating charges -€5,060
down €5,060 (-74.8%), from €6,762 to €1,702
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 | €794,219 | €495,924 | -€298,295 | -37.6% |
| Fixed assets | 21/28 | €233,420 | €194,070 | -€39,350 | -16.9% |
| Intangible fixed assets | 21 | €18,342 | €15,842 | -€2,500 | -13.6% |
| Tangible fixed assets | 22/27 | €133,428 | €95,628 | -€37,800 | -28.3% |
| Furniture and vehicles | 24 | €94,566 | €53,902 | -€40,664 | -43.0% |
| Other tangible fixed assets | 26 | €38,862 | €41,726 | +€2,864 | +7.4% |
| Financial fixed assets | 28 | €81,649 | €82,599 | +€950 | +1.2% |
| Current assets | 29/58 | €560,799 | €301,854 | -€258,945 | -46.2% |
| Stocks and contracts in progress | 3 | €11,619 | €11,298 | -€321 | -2.8% |
| Stocks | 30/36 | €11,619 | €11,298 | -€321 | -2.8% |
| Amounts receivable within one year | 40/41 | €534,731 | €284,518 | -€250,213 | -46.8% |
| Trade receivables | 40 | €502,880 | €39,557 | -€463,324 | -92.1% |
| Other amounts receivable | 41 | €31,850 | €244,961 | +€213,111 | +669.1% |
| Cash at bank and in hand | 54/58 | €14,087 | €6,039 | -€8,048 | -57.1% |
| Deferred charges and accrued income | 490/1 | €363 | - | -€363 | |
| Total equity and liabilities | 10/49 | €794,219 | €495,924 | -€298,295 | -37.6% |
| Equity | 10/15 | €57,260 | €72,410 | +€15,150 | +26.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,260 | €62,410 | +€15,150 | +32.1% |
| Amounts payable | 17/49 | €736,959 | €423,514 | -€313,445 | -42.5% |
| Amounts payable within one year | 42/48 | €736,959 | €423,514 | -€313,445 | -42.5% |
| Trade debts | 44 | €145,978 | - | -€145,978 | |
| Suppliers | 440/4 | €145,978 | - | -€145,978 | |
| Taxes, remuneration and social security | 45 | €319,297 | €224,240 | -€95,057 | -29.8% |
| Taxes | 450/3 | €81,819 | €41,507 | -€40,312 | -49.3% |
| Remuneration and social security | 454/9 | €237,478 | €182,733 | -€54,745 | -23.1% |
| Other amounts payable | 47/48 | €271,684 | €199,274 | -€72,410 | -26.7% |
| Remuneration, social security and pensions | 62 | €329,242 | €256,618 | -€72,624 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,481 | €48,162 | -€319 | -0.7% |
| Other operating charges | 640/8 | €6,762 | €1,702 | -€5,060 | -74.8% |
| Gross operating margin | 9900 | €486,692 | €388,603 | -€98,089 | -20.2% |
| Operating profit (loss) | 9901 | €102,207 | €82,121 | -€20,086 | -19.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +178.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +178.3% |
| Financial charges | 65/66B | €63,486 | €60,400 | -€3,086 | -4.9% |
| Recurring financial charges | 65 | €63,486 | €60,400 | -€3,086 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €38,721 | €21,722 | -€17,000 | -43.9% |
| Income taxes | 67/77 | €5,230 | €6,572 | +€1,342 | +25.7% |
| Profit (loss) for the period | 9904 | €33,492 | €15,150 | -€18,342 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,492 | €15,150 | -€18,342 | -54.8% |
Source: filed annual accounts (NBB), fiscal 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.