SOMETIMES: what changed
What changed
SOMETIMES
NACE 26.520, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€45,049
2024 · €26,928+€18,121
Equity
€76,976
2024 · €31,928+€45,049
Cash
€83,068
2024 · €42,266+€40,802
Balance sheet total
€189,852
2024 · €132,206+€57,646
Largest movements
Assets
- Cash +€40,802
up €40,802 (+96.5%), from €42,266 to €83,068
mainly Net result for the year (+€45,049) and Tax, wage and social debts (+€37,657)
- Stocks and contracts +€17,923
up €17,923 (+22.0%), from €81,347 to €99,269
Equity and liabilities
- Reserves +€45,049
up €45,049 (+167%), from €26,928 to €71,976
- Tax, wage and social debts +€37,657
up €37,657 (+205%), from €18,374 to €56,030
of which Taxes: +€32,520
- Other debts -€19,946
down €19,946 (-32.2%), from €61,936 to €41,989
- Trade debts -€17,113
down €17,113 (-85.7%), from €19,969 to €2,856
- Current portion of long-term debt +€12,000
new in 2025: €12,000
Income statement
- Gross operating margin +€55,050
up €55,050 (+101%), from €54,485 to €109,535
- Staff costs +€20,573
up €20,573 (+175%), from €11,789 to €32,362
- Taxes +€15,513
up €15,513 (+128%), from €12,113 to €27,626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,928
Gross operating margin
+€55,050
Staff costs
-€20,573
Depreciation
-€1,024
Other operating charges
-€841
Financial income
+€44
Financial charges
+€978
Taxes
-€15,513
Result 2025
€45,049
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€30,429
Investment
-€1,627
Financing
+€12,000
Cash 2024
€42,266
From operations (derived)
+€30,429
Net result for the year
+€45,049
Depreciation
+€2,706
Stocks and contracts
-€17,923
Trade debts
-€17,113
Tax, wage and social debts
+€37,657
Other debts
-€19,946
Investment (derived)
-€1,627
Investment in fixed assets (net)
-€1,627
Financing
+€12,000
Current portion of long-term debt
+€12,000
Cash 2025
€83,068
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,206 | €189,852 | +€57,646 | +43.6% |
| Formation expenses | 20 | €1,287 | €966 | -€322 | -25.0% |
| Fixed assets | 21/28 | €7,306 | €6,549 | -€757 | -10.4% |
| Tangible fixed assets | 22/27 | €6,116 | €5,359 | -€757 | -12.4% |
| Plant, machinery and equipment | 23 | €2,568 | €1,934 | -€634 | -24.7% |
| Furniture and vehicles | 24 | €3,548 | €3,425 | -€123 | -3.5% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €123,613 | €182,338 | +€58,725 | +47.5% |
| Stocks and contracts in progress | 3 | €81,347 | €99,269 | +€17,923 | +22.0% |
| Stocks | 30/36 | €81,347 | €99,269 | +€17,923 | +22.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €42,266 | €83,068 | +€40,802 | +96.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €132,206 | €189,852 | +€57,646 | +43.6% |
| Equity | 10/15 | €31,928 | €76,976 | +€45,049 | +141% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,928 | €71,976 | +€45,049 | +167% |
| Distributable reserves | 133 | €26,928 | €71,976 | +€45,049 | +167% |
| Amounts payable | 17/49 | €100,279 | €112,876 | +€12,597 | +12.6% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €100,279 | €112,876 | +€12,597 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €19,969 | €2,856 | -€17,113 | -85.7% |
| Suppliers | 440/4 | €19,969 | €2,856 | -€17,113 | -85.7% |
| Taxes, remuneration and social security | 45 | €18,374 | €56,030 | +€37,657 | +205% |
| Taxes | 450/3 | €16,544 | €49,064 | +€32,520 | +197% |
| Remuneration and social security | 454/9 | €1,830 | €6,966 | +€5,137 | +281% |
| Other amounts payable | 47/48 | €61,936 | €41,989 | -€19,946 | -32.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €11,789 | €32,362 | +€20,573 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €2,706 | +€1,024 | +60.9% |
| Other operating charges | 640/8 | €996 | €1,837 | +€841 | +84.5% |
| Gross operating margin | 9900 | €54,485 | €109,535 | +€55,050 | +101% |
| Operating profit (loss) | 9901 | €40,019 | €72,630 | +€32,611 | +81.5% |
| Financial income | 75/76B | €0 | €44 | +€44 | |
| Recurring financial income | 75 | €0 | €44 | +€44 | |
| Financial charges | 65/66B | €978 | €0 | -€978 | -100% |
| Recurring financial charges | 65 | €978 | €0 | -€978 | -100% |
| Profit (loss) for the period before taxes | 9903 | €39,041 | €72,674 | +€33,634 | +86.2% |
| Income taxes | 67/77 | €12,113 | €27,626 | +€15,513 | +128% |
| Profit (loss) for the period | 9904 | €26,928 | €45,049 | +€18,121 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,928 | €45,049 | +€18,121 | +67.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.