SO.MO.NA.: what changed
Two fiscal 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.
SO.MO.NA.
Largest movements
- Cash +€10,996
up €10,996 (+304.8%), from €3,608 to €14,603
mainly Depreciation (+€52,851) and Net result for the year (+€52,260)
- Tangible fixed assets -€9,002
down €9,002 (-1.9%), from €471,791 to €462,789
of which Land and buildings: -€30,835
- Current portion of long-term debt -€55,812
down €55,812 (-72.2%), from €77,256 to €21,445
- Reserves +€52,250
up €52,250 (+21.2%), from €246,826 to €299,076
of which Distributable reserves: +€52,250
- Other debts +€25,000
up €25,000 (+89.3%), from €28,000 to €53,000
- Debts after one year -€21,445
no longer reported in 2025 (was €21,445)
- Tax, wage and social debts +€5,195
up €5,195 (+40.0%), from €13,002 to €18,197
- Gross operating margin +€9,973
up €9,973 (+7.5%), from €133,081 to €143,053
- Depreciation +€8,498
up €8,498 (+19.2%), from €44,353 to €52,851
- Financial charges -€4,179
down €4,179 (-46.8%), from €8,937 to €4,759
- Taxes +€2,576
up €2,576 (+12.0%), from €21,515 to €24,091
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.
Cash bridge derived
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 | €479,197 | €482,502 | +€3,306 | +0.7% |
| Fixed assets | 21/28 | €471,791 | €462,789 | -€9,002 | -1.9% |
| Tangible fixed assets | 22/27 | €471,791 | €462,789 | -€9,002 | -1.9% |
| Land and buildings | 22 | €380,191 | €349,357 | -€30,835 | -8.1% |
| Furniture and vehicles | 24 | €15,747 | €12,669 | -€3,078 | -19.5% |
| Leasing and similar rights | 25 | €9,538 | €4,882 | -€4,657 | -48.8% |
| Other tangible fixed assets | 26 | €66,314 | €95,882 | +€29,568 | +44.6% |
| Current assets | 29/58 | €7,406 | €19,714 | +€12,308 | +166.2% |
| Amounts receivable within one year | 40/41 | €3,610 | €5,110 | +€1,500 | +41.5% |
| Trade receivables | 40 | €3,610 | €5,110 | +€1,500 | +41.5% |
| Cash at bank and in hand | 54/58 | €3,608 | €14,603 | +€10,996 | +304.8% |
| Deferred charges and accrued income | 490/1 | €188 | - | -€188 | |
| Total equity and liabilities | 10/49 | €479,197 | €482,502 | +€3,306 | +0.7% |
| Equity | 10/15 | €335,633 | €387,893 | +€52,260 | +15.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €246,826 | €299,076 | +€52,250 | +21.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Other | 1319 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,936 | €6,936 | = | 0.0% |
| Distributable reserves | 133 | €234,890 | €287,140 | +€52,250 | +22.2% |
| Profit (loss) carried forward | 14 | €38,807 | €38,818 | +€10 | 0.0% |
| Amounts payable | 17/49 | €143,563 | €94,609 | -€48,954 | -34.1% |
| Amounts payable after more than one year | 17 | €21,445 | - | -€21,445 | |
| Financial debts | 170/4 | €21,445 | - | -€21,445 | |
| Amounts payable within one year | 42/48 | €122,068 | €94,599 | -€27,469 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €77,256 | €21,445 | -€55,812 | -72.2% |
| Trade debts | 44 | €3,809 | €1,957 | -€1,852 | -48.6% |
| Suppliers | 440/4 | €3,809 | €1,957 | -€1,852 | -48.6% |
| Taxes, remuneration and social security | 45 | €13,002 | €18,197 | +€5,195 | +40.0% |
| Taxes | 450/3 | €13,002 | €18,197 | +€5,195 | +40.0% |
| Other amounts payable | 47/48 | €28,000 | €53,000 | +€25,000 | +89.3% |
| Accrued charges and deferred income | 492/3 | €51 | €11 | -€41 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,353 | €52,851 | +€8,498 | +19.2% |
| Other operating charges | 640/8 | €8,470 | €9,092 | +€622 | +7.3% |
| Gross operating margin | 9900 | €133,081 | €143,053 | +€9,973 | +7.5% |
| Operating profit (loss) | 9901 | €80,257 | €81,110 | +€853 | +1.1% |
| Financial charges | 65/66B | €8,937 | €4,759 | -€4,179 | -46.8% |
| Recurring financial charges | 65 | €8,937 | €4,759 | -€4,179 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €71,320 | €76,351 | +€5,031 | +7.1% |
| Income taxes | 67/77 | €21,515 | €24,091 | +€2,576 | +12.0% |
| Profit (loss) for the period | 9904 | €49,804 | €52,260 | +€2,456 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,804 | €52,260 | +€2,456 | +4.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.