P. & Ph. SOMJA EXPERTISES: 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.
P. & Ph. SOMJA EXPERTISES
Largest movements
- Cash +€41,219
up €41,219 (+140%), from €29,455 to €70,674
mainly Net result for the year (+€80,335) and Depreciation (+€39,698)
- Receivables within one year +€21,836
up €21,836 (+44.9%), from €48,610 to €70,446
- Tangible fixed assets -€21,219
down €21,219 (-12.9%), from €165,124 to €143,905
- Deferred charges and accrued income +€4,440
up €4,440 (+118%), from €3,758 to €8,198
- Profit (loss) carried forward +€75,700
up €75,700, from -€75,700 to €0
- Debts after one year -€36,507
down €36,507 (-16.6%), from €220,319 to €183,813
- Tax, wage and social debts +€4,644
up €4,644 (+272%), from €1,709 to €6,353
- Reserves +€4,635
up €4,635 (+10.0%), from €46,325 to €50,960
of which Distributable reserves: +€9,006
- Gross operating margin +€58,627
up €58,627 (+80.0%), from €73,299 to €131,926
- Financial charges -€42,643
down €42,643 (-88.8%), from €48,009 to €5,366
- Depreciation +€12,198
up €12,198 (+44.4%), from €27,500 to €39,698
- Taxes +€3,431
up €3,431 (+2,851%), from €120 to €3,551
- Other operating charges +€1,731
up €1,731 (+38.8%), from €4,455 to €6,185
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 | €246,947 | €293,223 | +€46,276 | +18.7% |
| Fixed assets | 21/28 | €165,124 | €143,905 | -€21,219 | -12.9% |
| Tangible fixed assets | 22/27 | €165,124 | €143,905 | -€21,219 | -12.9% |
| Land and buildings | 22 | €110,199 | €102,186 | -€8,013 | -7.3% |
| Plant, machinery and equipment | 23 | €47,783 | €37,880 | -€9,903 | -20.7% |
| Furniture and vehicles | 24 | €7,142 | €3,839 | -€3,302 | -46.2% |
| Current assets | 29/58 | €81,823 | €149,318 | +€67,495 | +82.5% |
| Amounts receivable within one year | 40/41 | €48,610 | €70,446 | +€21,836 | +44.9% |
| Trade receivables | 40 | €48,610 | €70,446 | +€21,836 | +44.9% |
| Cash at bank and in hand | 54/58 | €29,455 | €70,674 | +€41,219 | +140% |
| Deferred charges and accrued income | 490/1 | €3,758 | €8,198 | +€4,440 | +118% |
| Total equity and liabilities | 10/49 | €246,947 | €293,223 | +€46,276 | +18.7% |
| Equity | 10/15 | -€10,775 | €69,560 | +€80,335 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,325 | €50,960 | +€4,635 | +10.0% |
| Tax-exempt reserves | 132 | €5,498 | €1,126 | -€4,372 | -79.5% |
| Distributable reserves | 133 | €40,827 | €49,834 | +€9,006 | +22.1% |
| Profit (loss) carried forward | 14 | -€75,700 | €0 | +€75,700 | |
| Provisions and deferred taxes | 16 | €1,456 | €0 | -€1,456 | -100% |
| Deferred taxes | 168 | €1,456 | €0 | -€1,456 | -100% |
| Amounts payable | 17/49 | €256,266 | €223,663 | -€32,603 | -12.7% |
| Amounts payable after more than one year | 17 | €220,319 | €183,813 | -€36,507 | -16.6% |
| Financial debts | 170/4 | €220,319 | €183,813 | -€36,507 | -16.6% |
| Amounts payable within one year | 42/48 | €31,278 | €36,439 | +€5,161 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €21,912 | €22,690 | +€777 | +3.5% |
| Trade debts | 44 | €7,657 | €7,397 | -€260 | -3.4% |
| Suppliers | 440/4 | €7,657 | €7,397 | -€260 | -3.4% |
| Taxes, remuneration and social security | 45 | €1,709 | €6,353 | +€4,644 | +272% |
| Taxes | 450/3 | €1,709 | €6,353 | +€4,644 | +272% |
| Accrued charges and deferred income | 492/3 | €4,669 | €3,411 | -€1,258 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,500 | €39,698 | +€12,198 | +44.4% |
| Other operating charges | 640/8 | €4,455 | €6,185 | +€1,731 | +38.8% |
| Gross operating margin | 9900 | €73,299 | €131,926 | +€58,627 | +80.0% |
| Operating profit (loss) | 9901 | €41,344 | €86,043 | +€44,698 | +108% |
| Financial income | 75/76B | €341 | €1,753 | +€1,413 | +415% |
| Recurring financial income | 75 | €341 | €1,753 | +€1,413 | +415% |
| Financial charges | 65/66B | €48,009 | €5,366 | -€42,643 | -88.8% |
| Recurring financial charges | 65 | €48,009 | €5,366 | -€42,643 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,324 | €82,430 | +€88,754 | |
| Transfer from deferred taxes | 780 | - | €1,456 | +€1,456 | |
| Income taxes | 67/77 | €120 | €3,551 | +€3,431 | +2,851% |
| Profit (loss) for the period | 9904 | -€6,444 | €80,335 | +€86,779 | |
| Transfer from tax-exempt reserves | 789 | - | €4,372 | +€4,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,444 | €84,707 | +€91,151 |
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 29 October 2026 via checked.be.