SOUMI 2: 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.
SOUMI 2
Largest movements
- Receivables within one year +€101,167
up €101,167 (+42.4%), from €238,342 to €339,509
of which Other amounts receivable: +€193,353
- Other debts +€219,544
up €219,544 (+411%), from €53,385 to €272,929
- Trade debts -€160,353
down €160,353 (-93.0%), from €172,435 to €12,082
- Tax, wage and social debts +€21,159
up €21,159 (+14.6%), from €144,742 to €165,901
of which Remuneration and social security: +€19,986
- Profit (loss) carried forward +€9,617
up €9,617 (+24.3%), from €39,523 to €49,140
- Staff costs +€21,649
up €21,649 (+7.4%), from €291,111 to €312,760
- Other operating charges -€17,354
down €17,354 (-99.0%), from €17,524 to €170
- Financial charges +€8,849
up €8,849 (+27.3%), from €32,370 to €41,218
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.
Derived cash bridge
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 | €420,086 | €510,052 | +€89,966 | +21.4% |
| Fixed assets | 21/28 | €153,746 | €145,756 | -€7,991 | -5.2% |
| Intangible fixed assets | 21 | €20,225 | €16,653 | -€3,571 | -17.7% |
| Tangible fixed assets | 22/27 | €105,397 | €100,978 | -€4,419 | -4.2% |
| Furniture and vehicles | 24 | €64,048 | €56,142 | -€7,906 | -12.3% |
| Other tangible fixed assets | 26 | €41,349 | €44,836 | +€3,487 | +8.4% |
| Financial fixed assets | 28 | €28,125 | €28,125 | = | 0.0% |
| Current assets | 29/58 | €266,340 | €364,296 | +€97,957 | +36.8% |
| Stocks and contracts in progress | 3 | €11,619 | €10,074 | -€1,546 | -13.3% |
| Stocks | 30/36 | €11,619 | €10,074 | -€1,546 | -13.3% |
| Amounts receivable within one year | 40/41 | €238,342 | €339,509 | +€101,167 | +42.4% |
| Trade receivables | 40 | €92,186 | €0 | -€92,186 | -100% |
| Other amounts receivable | 41 | €146,156 | €339,509 | +€193,353 | +132% |
| Cash at bank and in hand | 54/58 | €16,378 | €14,714 | -€1,664 | -10.2% |
| Total equity and liabilities | 10/49 | €420,086 | €510,052 | +€89,966 | +21.4% |
| Equity | 10/15 | €49,523 | €59,140 | +€9,617 | +19.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,523 | €49,140 | +€9,617 | +24.3% |
| Amounts payable | 17/49 | €370,563 | €450,912 | +€80,350 | +21.7% |
| Amounts payable within one year | 42/48 | €370,563 | €450,912 | +€80,350 | +21.7% |
| Trade debts | 44 | €172,435 | €12,082 | -€160,353 | -93.0% |
| Suppliers | 440/4 | €172,435 | €12,082 | -€160,353 | -93.0% |
| Taxes, remuneration and social security | 45 | €144,742 | €165,901 | +€21,159 | +14.6% |
| Taxes | 450/3 | €80,836 | €82,009 | +€1,173 | +1.5% |
| Remuneration and social security | 454/9 | €63,906 | €83,892 | +€19,986 | +31.3% |
| Other amounts payable | 47/48 | €53,385 | €272,929 | +€219,544 | +411% |
| Remuneration, social security and pensions | 62 | €291,111 | €312,760 | +€21,649 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,726 | €31,580 | -€146 | -0.5% |
| Other operating charges | 640/8 | €17,524 | €170 | -€17,354 | -99.0% |
| Gross operating margin | 9900 | €398,443 | €400,253 | +€1,810 | +0.5% |
| Operating profit (loss) | 9901 | €58,081 | €55,742 | -€2,339 | -4.0% |
| Financial income | 75/76B | €1 | €7 | +€6 | +705% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +705% |
| Financial charges | 65/66B | €32,370 | €41,218 | +€8,849 | +27.3% |
| Recurring financial charges | 65 | €32,370 | €41,218 | +€8,849 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €25,712 | €14,531 | -€11,182 | -43.5% |
| Income taxes | 67/77 | €6,253 | €4,914 | -€1,339 | -21.4% |
| Profit (loss) for the period | 9904 | €19,460 | €9,617 | -€9,843 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,460 | €9,617 | -€9,843 | -50.6% |
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 18 October 2026 via checked.be.