SOUSS FRESH: 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.
SOUSS FRESH
Largest movements
- Tangible fixed assets -€39,166
down €39,166 (-93.4%), from €41,932 to €2,765
of which Land and buildings: -€36,250
- Intangible fixed assets +€36,250
new in 2024: €36,250
- Cash +€28,574
up €28,574 (+92.1%), from €31,032 to €59,606
mainly Other debts (+€25,670) and Net result for the year (+€5,724)
- Receivables within one year +€13,251
up €13,251 (+53.7%), from €24,661 to €37,912
of which Other amounts receivable: +€10,935
- Other debts +€25,670
up €25,670 (+50.2%), from €51,151 to €76,821
- Profit (loss) carried forward +€5,724
up €5,724 (+7.2%), from -€79,981 to -€74,258
- Tax, wage and social debts +€4,766
up €4,766 (+38.7%), from €12,329 to €17,095
of which Taxes: +€4,804
- Trade debts +€2,307
up €2,307 (+2.1%), from €110,791 to €113,098
- Purchases and services -€405,393
no longer reported in 2024 (was €405,393)
- Turnover -€343,269
no longer reported in 2024 (was €343,269)
- Gross operating margin +€83,319
up €83,319, from -€62,124 to €21,195
- Staff costs -€7,681
down €7,681 (-53.9%), from €14,240 to €6,559
- Other operating charges +€4,726
up €4,726 (+456%), from €1,036 to €5,762
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 | €108,291 | €146,757 | +€38,467 | +35.5% |
| Fixed assets | 21/28 | €46,098 | €43,182 | -€2,916 | -6.3% |
| Intangible fixed assets | 21 | - | €36,250 | +€36,250 | |
| Tangible fixed assets | 22/27 | €41,932 | €2,765 | -€39,166 | -93.4% |
| Land and buildings | 22 | €36,250 | - | -€36,250 | |
| Plant, machinery and equipment | 23 | €1,136 | €553 | -€583 | -51.3% |
| Furniture and vehicles | 24 | €4,545 | €2,212 | -€2,333 | -51.3% |
| Financial fixed assets | 28 | €4,166 | €4,166 | = | 0.0% |
| Current assets | 29/58 | €62,193 | €103,576 | +€41,383 | +66.5% |
| Stocks and contracts in progress | 3 | €6,500 | €5,450 | -€1,050 | -16.2% |
| Stocks | 30/36 | €6,500 | €5,450 | -€1,050 | -16.2% |
| Amounts receivable within one year | 40/41 | €24,661 | €37,912 | +€13,251 | +53.7% |
| Trade receivables | 40 | €21,531 | €23,848 | +€2,316 | +10.8% |
| Other amounts receivable | 41 | €3,129 | €14,065 | +€10,935 | +349% |
| Cash at bank and in hand | 54/58 | €31,032 | €59,606 | +€28,574 | +92.1% |
| Deferred charges and accrued income | 490/1 | - | €608 | +€608 | |
| Total equity and liabilities | 10/49 | €108,291 | €146,757 | +€38,467 | +35.5% |
| Equity | 10/15 | -€65,981 | -€60,258 | +€5,724 | +8.7% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,981 | -€74,258 | +€5,724 | +7.2% |
| Amounts payable | 17/49 | €174,272 | €207,015 | +€32,743 | +18.8% |
| Amounts payable within one year | 42/48 | €174,272 | €207,015 | +€32,743 | +18.8% |
| Trade debts | 44 | €110,791 | €113,098 | +€2,307 | +2.1% |
| Suppliers | 440/4 | €110,791 | €113,098 | +€2,307 | +2.1% |
| Taxes, remuneration and social security | 45 | €12,329 | €17,095 | +€4,766 | +38.7% |
| Taxes | 450/3 | €12,205 | €17,009 | +€4,804 | +39.4% |
| Remuneration and social security | 454/9 | €124 | €86 | -€38 | -30.5% |
| Other amounts payable | 47/48 | €51,151 | €76,821 | +€25,670 | +50.2% |
| Turnover | 70 | €343,269 | - | -€343,269 | |
| Goods, raw materials, services and sundry goods | 60/61 | €405,393 | - | -€405,393 | |
| Remuneration, social security and pensions | 62 | €14,240 | €6,559 | -€7,681 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €2,916 | = | 0.0% |
| Other operating charges | 640/8 | €1,036 | €5,762 | +€4,726 | +456% |
| Gross operating margin | 9900 | -€62,124 | €21,195 | +€83,319 | |
| Operating profit (loss) | 9901 | -€80,316 | €5,958 | +€86,274 | |
| Financial charges | 65/66B | €112 | €234 | +€122 | +110% |
| Recurring financial charges | 65 | €112 | €234 | +€122 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€80,428 | €5,724 | +€86,152 | |
| Profit (loss) for the period | 9904 | -€80,428 | €5,724 | +€86,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€80,428 | €5,724 | +€86,152 |
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 19 October 2026 via checked.be.