Dr. Somers Roy: 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.
Dr. Somers Roy
Largest movements
- Cash +€62,274
up €62,274 (+28.4%), from €219,173 to €281,446
mainly Net result for the year (+€76,483) and Receivables within one year (+€55,645)
- Receivables within one year -€55,645
down €55,645 (-22.9%), from €242,657 to €187,011
of which Other amounts receivable: -€69,467
- Tangible fixed assets +€5,077
up €5,077 (+292%), from €1,736 to €6,814
of which Furniture and vehicles: +€6,052
- Reserves +€51,116
up €51,116 (+13.1%), from €391,402 to €442,518
of which Distributable reserves: +€51,116
- Other debts -€39,608
down €39,608 (-66.4%), from €59,641 to €20,033
- Gross operating margin +€38,179
up €38,179 (+26.8%), from €142,472 to €180,651
- Financial charges +€26,632
up €26,632 (+53.5%), from €49,746 to €76,377
- Taxes +€4,142
up €4,142 (+14.9%), from €27,743 to €31,885
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 | €463,616 | €475,322 | +€11,706 | +2.5% |
| Fixed assets | 21/28 | €1,786 | €6,864 | +€5,077 | +284% |
| Tangible fixed assets | 22/27 | €1,736 | €6,814 | +€5,077 | +292% |
| Plant, machinery and equipment | 23 | €1,736 | €762 | -€974 | -56.1% |
| Furniture and vehicles | 24 | - | €6,052 | +€6,052 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €461,830 | €468,458 | +€6,628 | +1.4% |
| Amounts receivable within one year | 40/41 | €242,657 | €187,011 | -€55,645 | -22.9% |
| Trade receivables | 40 | €22,404 | €36,226 | +€13,822 | +61.7% |
| Other amounts receivable | 41 | €220,253 | €150,786 | -€69,467 | -31.5% |
| Cash at bank and in hand | 54/58 | €219,173 | €281,446 | +€62,274 | +28.4% |
| Total equity and liabilities | 10/49 | €463,616 | €475,322 | +€11,706 | +2.5% |
| Equity | 10/15 | €403,802 | €454,918 | +€51,116 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €391,402 | €442,518 | +€51,116 | +13.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €391,402 | €442,518 | +€51,116 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,814 | €20,403 | -€39,411 | -65.9% |
| Amounts payable within one year | 42/48 | €59,814 | €20,403 | -€39,411 | -65.9% |
| Trade debts | 44 | €0 | €370 | +€370 | |
| Suppliers | 440/4 | €0 | €370 | +€370 | |
| Taxes, remuneration and social security | 45 | €173 | €0 | -€173 | -100% |
| Taxes | 450/3 | €173 | €0 | -€173 | -100% |
| Other amounts payable | 47/48 | €59,641 | €20,033 | -€39,608 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €1,917 | +€175 | +10.0% |
| Other operating charges | 640/8 | €1,427 | €1,364 | -€62 | -4.4% |
| Gross operating margin | 9900 | €142,472 | €180,651 | +€38,179 | +26.8% |
| Operating profit (loss) | 9901 | €139,303 | €177,369 | +€38,066 | +27.3% |
| Financial income | 75/76B | €6,373 | €7,376 | +€1,003 | +15.7% |
| Recurring financial income | 75 | €6,373 | €7,376 | +€1,003 | +15.7% |
| Financial charges | 65/66B | €49,746 | €76,377 | +€26,632 | +53.5% |
| Recurring financial charges | 65 | €49,746 | €76,377 | +€26,632 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €95,930 | €108,368 | +€12,438 | +13.0% |
| Income taxes | 67/77 | €27,743 | €31,885 | +€4,142 | +14.9% |
| Profit (loss) for the period | 9904 | €68,187 | €76,483 | +€8,296 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,187 | €76,483 | +€8,296 | +12.2% |
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 26 October 2026 via checked.be.