SOHAMDIAM: 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.
SOHAMDIAM
Largest movements
- Stocks and contracts -€28,828
down €28,828 (-45.4%), from €63,533 to €34,704
- Cash -€7,503
down €7,503 (-42.1%), from €17,822 to €10,319
mainly Net result for the year (-€35,471) and Other debts (-€1,342)
- Receivables within one year -€1,488
down €1,488 (-81.0%), from €1,838 to €350
- Profit (loss) carried forward -€35,471
down €35,471 (-42.1%), from -€84,269 to -€119,740
- Other debts -€1,342
down €1,342 (-1.6%), from €82,184 to €80,842
- Trade debts -€1,235
down €1,235 (-12.0%), from €10,330 to €9,094
- Gross operating margin +€27,564
up €27,564 (+72.4%), from -€38,098 to -€10,534
- Write-downs +€21,469
new in 2025: €21,469
- Financial income -€671
no longer reported in 2025 (was €671)
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 | €83,789 | €45,741 | -€38,048 | -45.4% |
| Fixed assets | 21/28 | €340 | €92 | -€248 | -72.9% |
| Tangible fixed assets | 22/27 | €340 | €92 | -€248 | -72.9% |
| Plant, machinery and equipment | 23 | €340 | €92 | -€248 | -72.9% |
| Current assets | 29/58 | €83,449 | €45,649 | -€37,801 | -45.3% |
| Stocks and contracts in progress | 3 | €63,533 | €34,704 | -€28,828 | -45.4% |
| Stocks | 30/36 | €63,533 | €34,704 | -€28,828 | -45.4% |
| Amounts receivable within one year | 40/41 | €1,838 | €350 | -€1,488 | -81.0% |
| Other amounts receivable | 41 | €1,838 | €350 | -€1,488 | -81.0% |
| Cash at bank and in hand | 54/58 | €17,822 | €10,319 | -€7,503 | -42.1% |
| Deferred charges and accrued income | 490/1 | €256 | €276 | +€19 | +7.5% |
| Total equity and liabilities | 10/49 | €83,789 | €45,741 | -€38,048 | -45.4% |
| Equity | 10/15 | -€8,724 | -€44,196 | -€35,471 | -406.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €25,545 | €25,545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €20,545 | €20,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,269 | -€119,740 | -€35,471 | -42.1% |
| Amounts payable | 17/49 | €92,514 | €89,937 | -€2,577 | -2.8% |
| Amounts payable within one year | 42/48 | €92,514 | €89,937 | -€2,577 | -2.8% |
| Trade debts | 44 | €10,330 | €9,094 | -€1,235 | -12.0% |
| Suppliers | 440/4 | €10,330 | €9,094 | -€1,235 | -12.0% |
| Other amounts payable | 47/48 | €82,184 | €80,842 | -€1,342 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €248 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,469 | +€21,469 | |
| Other operating charges | 640/8 | €1,031 | €713 | -€317 | -30.8% |
| Gross operating margin | 9900 | -€38,098 | -€10,534 | +€27,564 | +72.4% |
| Operating profit (loss) | 9901 | -€39,376 | -€32,964 | +€6,412 | +16.3% |
| Financial income | 75/76B | €671 | - | -€671 | |
| Recurring financial income | 75 | €671 | - | -€671 | |
| Financial charges | 65/66B | €2,684 | €2,432 | -€252 | -9.4% |
| Recurring financial charges | 65 | €2,684 | €2,432 | -€252 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€41,389 | -€35,396 | +€5,993 | +14.5% |
| Income taxes | 67/77 | €71 | €75 | +€4 | +5.9% |
| Profit (loss) for the period | 9904 | -€41,460 | -€35,471 | +€5,989 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,460 | -€35,471 | +€5,989 | +14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.