R. SOMERS: what changed
What changed
R. SOMERS
NACE 50.400, Inland freight water transport
filed annual accounts (NBB)
Net result for the year
-€205,630
2024 · €604,798-€810,428
Equity
€13.9m
2024 · €15.0m-€1.1m
Cash
€2.8m
2024 · €1.2m+€1.6m
Balance sheet total
€25.2m
2024 · €28.0m-€2.8m
Largest movements
Assets
- Receivables within one year -€1.8m
down €1.8m (-37.2%), from €5.0m to €3.1m
of which Trade receivables: -€1.2m
- Cash +€1.6m
up €1.6m (+134%), from €1.2m to €2.8m
mainly Receivables within one year (+€1.8m) and Depreciation (+€1.4m)
- Tangible fixed assets -€1.3m
down €1.3m (-19.8%), from €6.3m to €5.1m
- Receivables after one year -€858,529
down €858,529 (-8.0%), from €10.8m to €9.9m
- Deferred charges and accrued income -€443,555
down €443,555 (-61.1%), from €726,191 to €282,636
Equity and liabilities
- Trade debts +€1.1m
up €1.1m (+154%), from €734,339 to €1.9m
- Profit (loss) carried forward -€1.1m
down €1.1m, from €853,242 to -€202,388
- Other debts -€949,321
down €949,321 (-99.3%), from €956,397 to €7,077
- Debts after one year -€944,520
down €944,520 (-17.1%), from €5.5m to €4.6m
- Accrued charges and deferred income -€682,237
down €682,237 (-99.9%), from €682,668 to €432
Income statement
- Provisions -€1.5m
down €1.5m, from €1.2m to -€206,667
- Services and other goods +€1.4m
up €1.4m (+24.7%), from €5.7m to €7.1m
- Turnover -€1.3m
down €1.3m (-16.8%), from €7.6m to €6.3m
- Taxes -€245,609
down €245,609, from €244,709 to -€901
of which Taxes: -€236,799
- Other operating income +€227,473
up €227,473 (+15.8%), from €1.4m to €1.7m
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
€604,798
Turnover
-€1.3m
Other operating income
+€227,473
Services and other goods
-€1.4m
Depreciation
+€172,597
Provisions
+€1.5m
Other operating charges
+€25,629
Financial income
-€111,720
Financial charges
-€136,268
Taxes
+€245,609
Result 2025
-€205,630
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
+€3.6m
Investment
-€119,655
Financing
-€1.8m
Cash 2024
€1.2m
From operations (derived)
+€3.6m
Net result for the year
-€205,630
Depreciation
+€1.4m
Receivables after one year
+€858,529
Receivables within one year
+€1.8m
Deferred charges and accrued income
+€443,555
Provisions
-€206,667
Trade debts
+€1.1m
Tax, wage and social debts
-€9,883
Other debts
-€949,321
Accrued charges and deferred income
-€682,237
Investment (derived)
-€119,655
Investment in fixed assets (net)
-€119,655
Financing
-€1.8m
Debts after one year
-€944,520
Current portion of long-term debt
-€55,416
Contributions, distributions and other
-€850,000
Cash 2025
€2.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,983,927 | €25,208,501 | -€2.8m | -9.9% |
| Fixed assets | 21/28 | €10,313,550 | €9,062,210 | -€1.3m | -12.1% |
| Tangible fixed assets | 22/27 | €6,304,340 | €5,053,000 | -€1.3m | -19.8% |
| Furniture and vehicles | 24 | €6,304,340 | €5,053,000 | -€1.3m | -19.8% |
| Financial fixed assets | 28 | €4,009,210 | €4,009,210 | = | 0.0% |
| Affiliated companies | 280/1 | €3,998,000 | €3,998,000 | = | 0.0% |
| Amounts receivable | 281 | €3,998,000 | €3,998,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,210 | €11,210 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,210 | €11,210 | = | 0.0% |
| Current assets | 29/58 | €17,670,377 | €16,146,291 | -€1.5m | -8.6% |
| Amounts receivable after more than one year | 29 | €10,758,016 | €9,899,487 | -€858,529 | -8.0% |
| Other amounts receivable | 291 | €10,758,016 | €9,899,487 | -€858,529 | -8.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,972,667 | €3,123,156 | -€1.8m | -37.2% |
| Trade receivables | 40 | €2,351,163 | €1,164,516 | -€1.2m | -50.5% |
| Other amounts receivable | 41 | €2,621,505 | €1,958,641 | -€662,864 | -25.3% |
| Cash at bank and in hand | 54/58 | €1,213,502 | €2,841,011 | +€1.6m | +134% |
| Deferred charges and accrued income | 490/1 | €726,191 | €282,636 | -€443,555 | -61.1% |
| Total equity and liabilities | 10/49 | €27,983,927 | €25,208,501 | -€2.8m | -9.9% |
| Equity | 10/15 | €14,970,897 | €13,915,268 | -€1.1m | -7.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,055,656 | €14,055,656 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,049,456 | €14,049,456 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €853,242 | -€202,388 | -€1.1m | |
| Provisions and deferred taxes | 16 | €3,346,042 | €3,139,375 | -€206,667 | -6.2% |
| Provisions for liabilities and charges | 160/5 | €3,346,042 | €3,139,375 | -€206,667 | -6.2% |
| Major repairs and maintenance | 162 | €3,346,042 | €3,139,375 | -€206,667 | -6.2% |
| Amounts payable | 17/49 | €9,666,988 | €8,153,858 | -€1.5m | -15.7% |
| Amounts payable after more than one year | 17 | €5,511,155 | €4,566,635 | -€944,520 | -17.1% |
| Financial debts | 170/4 | €5,511,155 | €4,566,635 | -€944,520 | -17.1% |
| Credit institutions | 173 | €5,511,155 | €4,566,635 | -€944,520 | -17.1% |
| Amounts payable within one year | 42/48 | €3,473,165 | €3,586,791 | +€113,626 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €1,582,060 | €1,526,644 | -€55,416 | -3.5% |
| Trade debts | 44 | €734,339 | €1,862,586 | +€1.1m | +154% |
| Suppliers | 440/4 | €734,339 | €1,862,586 | +€1.1m | +154% |
| Taxes, remuneration and social security | 45 | €200,368 | €190,485 | -€9,883 | -4.9% |
| Taxes | 450/3 | €200,368 | €190,485 | -€9,883 | -4.9% |
| Other amounts payable | 47/48 | €956,397 | €7,077 | -€949,321 | -99.3% |
| Accrued charges and deferred income | 492/3 | €682,668 | €432 | -€682,237 | -99.9% |
| Operating income | 70/76A | €9,001,304 | €7,958,724 | -€1.0m | -11.6% |
| Turnover | 70 | €7,560,000 | €6,289,947 | -€1.3m | -16.8% |
| Other operating income | 74 | €1,441,304 | €1,668,777 | +€227,473 | +15.8% |
| Operating charges | 60/66A | €8,543,516 | €8,308,985 | -€234,531 | -2.7% |
| Services and other goods | 61 | €5,727,546 | €7,142,908 | +€1.4m | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543,593 | €1,370,996 | -€172,597 | -11.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,245,000 | -€206,667 | -€1.5m | |
| Other operating charges | 640/8 | €27,377 | €1,748 | -€25,629 | -93.6% |
| Operating profit (loss) | 9901 | €457,788 | -€350,262 | -€808,049 | |
| Financial income | 75/76B | €722,771 | €611,051 | -€111,720 | -15.5% |
| Recurring financial income | 75 | €722,771 | €611,051 | -€111,720 | -15.5% |
| Income from financial fixed assets | 750 | €63,107 | €119,940 | +€56,833 | +90.1% |
| Income from current assets | 751 | €659,502 | €490,815 | -€168,687 | -25.6% |
| Other financial income | 752/9 | €163 | €296 | +€133 | +81.8% |
| Financial charges | 65/66B | €331,052 | €467,320 | +€136,268 | +41.2% |
| Recurring financial charges | 65 | €331,052 | €467,320 | +€136,268 | +41.2% |
| Debt charges | 650 | €312,523 | €262,315 | -€50,209 | -16.1% |
| Other financial charges | 652/9 | €18,529 | €205,005 | +€186,476 | +1,006% |
| Profit (loss) for the period before taxes | 9903 | €849,507 | -€206,530 | -€1.1m | |
| Income taxes | 67/77 | €244,709 | -€901 | -€245,609 | |
| Taxes | 670/3 | €245,413 | €8,615 | -€236,799 | -96.5% |
| Tax adjustments and reversals of tax provisions | 77 | €704 | €9,515 | +€8,811 | +1,251% |
| Profit (loss) for the period | 9904 | €604,798 | -€205,630 | -€810,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €604,798 | -€205,630 | -€810,428 |
Next steps
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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 2 November 2026 via checked.be.