SOUSA & SOUSA: 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.
SOUSA & SOUSA
Largest movements
- Deferred charges and accrued income -€11,975
no longer reported in 2025 (was €11,975)
- Receivables within one year +€5,453
up €5,453 (+96.6%), from €5,646 to €11,099
of which Trade receivables: +€6,224
- Tangible fixed assets -€549
down €549 (-62.4%), from €881 to €331
- Cash -€340
down €340 (-96.8%), from €351 to €11
mainly Accrued charges and deferred income (-€9,426) and Receivables within one year (-€5,453)
- Accrued charges and deferred income -€9,426
down €9,426 (-83.7%), from €11,260 to €1,834
- Other debts +€3,332
up €3,332 (+36.1%), from €9,218 to €12,550
- Trade debts -€2,232
down €2,232 (-28.4%), from €7,870 to €5,638
- Profit (loss) carried forward +€1,957
up €1,957 (+9.4%), from -€20,880 to -€18,924
- Tax, wage and social debts -€1,042
no longer reported in 2025 (was €1,042)
- Gross operating margin +€8,976
up €8,976, from -€6,309 to €2,668
- Financial income +€178
up €178 (+74.4%), from €240 to €418
- Financial charges -€75
down €75 (-38.6%), from €195 to €120
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 | €21,570 | €14,159 | -€7,411 | -34.4% |
| Fixed assets | 21/28 | €3,598 | €3,048 | -€549 | -15.3% |
| Tangible fixed assets | 22/27 | €881 | €331 | -€549 | -62.4% |
| Plant, machinery and equipment | 23 | €881 | €331 | -€549 | -62.4% |
| Financial fixed assets | 28 | €2,717 | €2,717 | = | 0.0% |
| Current assets | 29/58 | €17,972 | €11,110 | -€6,862 | -38.2% |
| Amounts receivable within one year | 40/41 | €5,646 | €11,099 | +€5,453 | +96.6% |
| Trade receivables | 40 | €236 | €6,460 | +€6,224 | +2,634% |
| Other amounts receivable | 41 | €5,410 | €4,639 | -€770 | -14.2% |
| Cash at bank and in hand | 54/58 | €351 | €11 | -€340 | -96.8% |
| Deferred charges and accrued income | 490/1 | €11,975 | - | -€11,975 | |
| Total equity and liabilities | 10/49 | €21,570 | €14,159 | -€7,411 | -34.4% |
| Equity | 10/15 | -€12,820 | -€10,864 | +€1,957 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€20,880 | -€18,924 | +€1,957 | +9.4% |
| Amounts payable | 17/49 | €34,390 | €25,022 | -€9,368 | -27.2% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,130 | €18,188 | +€58 | +0.3% |
| Trade debts | 44 | €7,870 | €5,638 | -€2,232 | -28.4% |
| Suppliers | 440/4 | €7,870 | €5,638 | -€2,232 | -28.4% |
| Taxes, remuneration and social security | 45 | €1,042 | - | -€1,042 | |
| Taxes | 450/3 | €1,042 | - | -€1,042 | |
| Other amounts payable | 47/48 | €9,218 | €12,550 | +€3,332 | +36.1% |
| Accrued charges and deferred income | 492/3 | €11,260 | €1,834 | -€9,426 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €549 | = | 0.0% |
| Other operating charges | 640/8 | €500 | €460 | -€40 | -8.0% |
| Gross operating margin | 9900 | -€6,309 | €2,668 | +€8,976 | |
| Operating profit (loss) | 9901 | -€7,358 | €1,658 | +€9,016 | |
| Financial income | 75/76B | €240 | €418 | +€178 | +74.4% |
| Recurring financial income | 75 | €240 | €418 | +€178 | +74.4% |
| Financial charges | 65/66B | €195 | €120 | -€75 | -38.6% |
| Recurring financial charges | 65 | €195 | €120 | -€75 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,313 | €1,957 | +€9,270 | |
| Profit (loss) for the period | 9904 | -€7,313 | €1,957 | +€9,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,313 | €1,957 | +€9,270 |
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 24 October 2026 via checked.be.