SOM-SYSTEMS: 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.
SOM-SYSTEMS
Largest movements
- Receivables within one year +€148,203
up €148,203 (+457.2%), from €32,418 to €180,621
- Current investments -€55,827
down €55,827 (-4.1%), from €1.4m to €1.3m
- Financial fixed assets +€46,163
up €46,163 (+5.0%), from €930,283 to €976,446
- Profit (loss) carried forward +€275,367
up €275,367 (+29.8%), from €922,861 to €1.2m
- Other debts -€109,711
down €109,711 (-45.7%), from €240,063 to €130,352
- Financial income +€227,867
up €227,867 (+340.5%), from €66,930 to €294,797
- Gross operating margin +€16,160
up €16,160, from -€2,597 to €13,563
- Turnover +€14,747
up €14,747 (+79.8%), from €18,487 to €33,234
- Depreciation +€5,667
up €5,667 (+23.5%), from €24,128 to €29,795
- Taxes -€3,314
down €3,314 (-27.1%), from -€12,237 to -€15,551
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 | €2,527,214 | €2,692,870 | +€165,656 | +6.6% |
| Fixed assets | 21/28 | €1,034,312 | €1,091,848 | +€57,536 | +5.6% |
| Tangible fixed assets | 22/27 | €104,029 | €115,402 | +€11,373 | +10.9% |
| Plant, machinery and equipment | 23 | €3,311 | €2,720 | -€591 | -17.8% |
| Furniture and vehicles | 24 | €26,369 | €63,825 | +€37,456 | +142.0% |
| Other tangible fixed assets | 26 | €74,349 | €48,857 | -€25,492 | -34.3% |
| Financial fixed assets | 28 | €930,283 | €976,446 | +€46,163 | +5.0% |
| Current assets | 29/58 | €1,492,902 | €1,601,022 | +€108,120 | +7.2% |
| Amounts receivable within one year | 40/41 | €32,418 | €180,621 | +€148,203 | +457.2% |
| Other amounts receivable | 41 | €32,418 | €180,621 | +€148,203 | +457.2% |
| Current investments | 50/53 | €1,354,515 | €1,298,688 | -€55,827 | -4.1% |
| Cash at bank and in hand | 54/58 | €105,969 | €121,713 | +€15,744 | +14.9% |
| Total equity and liabilities | 10/49 | €2,527,214 | €2,692,870 | +€165,656 | +6.6% |
| Equity | 10/15 | €2,287,151 | €2,562,518 | +€275,367 | +12.0% |
| Contributions | 10/11 | €831,500 | €831,500 | = | 0.0% |
| Capital | 10 | - | €831,500 | +€831,500 | |
| Issued capital | 100 | - | €831,500 | +€831,500 | |
| Reserves | 13 | €532,790 | €532,790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €532,790 | €532,790 | = | 0.0% |
| Legal reserve | 130 | - | €83,150 | +€83,150 | |
| Reserves not available under the articles | 1311 | €83,150 | - | -€83,150 | |
| Own shares acquired | 1312 | €449,640 | €449,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €922,861 | €1,198,228 | +€275,367 | +29.8% |
| Amounts payable | 17/49 | €240,063 | €130,352 | -€109,711 | -45.7% |
| Amounts payable within one year | 42/48 | €240,063 | €130,352 | -€109,711 | -45.7% |
| Other amounts payable | 47/48 | €240,063 | €130,352 | -€109,711 | -45.7% |
| Turnover | 70 | €18,487 | €33,234 | +€14,747 | +79.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,084 | €19,671 | -€1,413 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,128 | €29,795 | +€5,667 | +23.5% |
| Other operating charges | 640/8 | €12,283 | €15,551 | +€3,268 | +26.6% |
| Gross operating margin | 9900 | -€2,597 | €13,563 | +€16,160 | |
| Operating profit (loss) | 9901 | -€39,008 | -€31,783 | +€7,225 | +18.5% |
| Financial income | 75/76B | €66,930 | €294,797 | +€227,867 | +340.5% |
| Recurring financial income | 75 | €66,930 | €294,797 | +€227,867 | +340.5% |
| Financial charges | 65/66B | €1,207 | €3,198 | +€1,991 | +165.0% |
| Recurring financial charges | 65 | €1,207 | €3,198 | +€1,991 | +165.0% |
| Profit (loss) for the period before taxes | 9903 | €26,715 | €259,816 | +€233,101 | +872.5% |
| Income taxes | 67/77 | -€12,237 | -€15,551 | -€3,314 | -27.1% |
| Profit (loss) for the period | 9904 | €38,952 | €275,367 | +€236,415 | +606.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,952 | €275,367 | +€236,415 | +606.9% |
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 9 October 2026 via checked.be.