SOME Consult: 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.
SOME Consult
Largest movements
- Current investments -€75,000
down €75,000 (-60.0%), from €125,000 to €50,000
- Receivables within one year +€37,217
up €37,217 (+28,664%), from €130 to €37,347
of which Trade receivables: +€33,817
- Cash +€27,618
up €27,618 (+50.6%), from €54,547 to €82,165
mainly Net result for the year (+€86,426) and Current investments (+€75,000)
- Tangible fixed assets +€3,563
up €3,563 (+179%), from €1,992 to €5,555
- Other debts -€2,975
down €2,975 (-91.1%), from €3,266 to €291
- Tax, wage and social debts -€2,033
down €2,033 (-21.3%), from €9,524 to €7,492
- Gross operating margin -€3,874
down €3,874 (-3.4%), from €115,130 to €111,256
- Financial income +€2,666
up €2,666 (+69,610%), from €4 to €2,670
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 | €183,568 | €176,918 | -€6,650 | -3.6% |
| Fixed assets | 21/28 | €1,992 | €5,555 | +€3,563 | +179% |
| Tangible fixed assets | 22/27 | €1,992 | €5,555 | +€3,563 | +179% |
| Furniture and vehicles | 24 | €1,992 | €5,555 | +€3,563 | +179% |
| Current assets | 29/58 | €181,575 | €171,363 | -€10,212 | -5.6% |
| Amounts receivable within one year | 40/41 | €130 | €37,347 | +€37,217 | +28,664% |
| Trade receivables | 40 | €130 | €33,947 | +€33,817 | +26,045% |
| Other amounts receivable | 41 | - | €3,400 | +€3,400 | |
| Current investments | 50/53 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €54,547 | €82,165 | +€27,618 | +50.6% |
| Deferred charges and accrued income | 490/1 | €1,898 | €1,851 | -€48 | -2.5% |
| Total equity and liabilities | 10/49 | €183,568 | €176,918 | -€6,650 | -3.6% |
| Equity | 10/15 | €169,405 | €168,037 | -€1,368 | -0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €166,405 | €165,037 | -€1,368 | -0.8% |
| Distributable reserves | 133 | €166,405 | €165,037 | -€1,368 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,163 | €8,881 | -€5,282 | -37.3% |
| Amounts payable within one year | 42/48 | €14,163 | €8,881 | -€5,282 | -37.3% |
| Trade debts | 44 | €1,373 | €1,099 | -€274 | -19.9% |
| Suppliers | 440/4 | €1,373 | €1,099 | -€274 | -19.9% |
| Taxes, remuneration and social security | 45 | €9,524 | €7,492 | -€2,033 | -21.3% |
| Taxes | 450/3 | €9,524 | €7,492 | -€2,033 | -21.3% |
| Other amounts payable | 47/48 | €3,266 | €291 | -€2,975 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €1,910 | +€1,072 | +128% |
| Other operating charges | 640/8 | €1,022 | €1,076 | +€54 | +5.3% |
| Gross operating margin | 9900 | €115,130 | €111,256 | -€3,874 | -3.4% |
| Operating profit (loss) | 9901 | €113,270 | €108,270 | -€5,000 | -4.4% |
| Financial income | 75/76B | €4 | €2,670 | +€2,666 | +69,610% |
| Recurring financial income | 75 | €4 | €2,670 | +€2,666 | +69,610% |
| Financial charges | 65/66B | €161 | €115 | -€46 | -28.7% |
| Recurring financial charges | 65 | €161 | €115 | -€46 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €113,113 | €110,826 | -€2,287 | -2.0% |
| Income taxes | 67/77 | €25,319 | €24,400 | -€919 | -3.6% |
| Profit (loss) for the period | 9904 | €87,794 | €86,426 | -€1,368 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,794 | €86,426 | -€1,368 | -1.6% |
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 27 October 2026 via checked.be.