SOM-TOIT CONSTRUCT: 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.
SOM-TOIT CONSTRUCT
Largest movements
- Cash +€109,081
up €109,081 (+158%), from €69,235 to €178,316
mainly Net result for the year (+€85,699) and Stocks and contracts (+€40,875)
- Stocks and contracts -€40,875
no longer reported in 2025 (was €40,875)
- Receivables within one year +€25,390
up €25,390 (+83.9%), from €30,270 to €55,660
of which Other amounts receivable: +€25,450
- Reserves +€85,650
up €85,650 (+211%), from €40,520 to €126,170
of which Distributable reserves: +€85,650
- Tax, wage and social debts +€23,685
up €23,685 (+475%), from €4,984 to €28,669
- Trade debts -€13,353
down €13,353 (-63.8%), from €20,943 to €7,590
- Gross operating margin +€103,317
up €103,317 (+399%), from €25,881 to €129,198
- Taxes +€37,936
up €37,936 (+1,011%), from €3,751 to €41,688
- Staff costs -€12,534
no longer reported in 2025 (was €12,534)
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 | €212,921 | €307,453 | +€94,532 | +44.4% |
| Fixed assets | 21/28 | €71,831 | €72,722 | +€891 | +1.2% |
| Tangible fixed assets | 22/27 | €71,831 | €72,722 | +€891 | +1.2% |
| Land and buildings | 22 | €69,090 | €69,090 | = | 0.0% |
| Furniture and vehicles | 24 | €2,741 | €3,632 | +€891 | +32.5% |
| Current assets | 29/58 | €141,091 | €234,731 | +€93,640 | +66.4% |
| Stocks and contracts in progress | 3 | €40,875 | - | -€40,875 | |
| Contracts in progress | 37 | €40,875 | - | -€40,875 | |
| Amounts receivable within one year | 40/41 | €30,270 | €55,660 | +€25,390 | +83.9% |
| Trade receivables | 40 | €19,741 | €19,681 | -€60 | -0.3% |
| Other amounts receivable | 41 | €10,529 | €35,979 | +€25,450 | +242% |
| Cash at bank and in hand | 54/58 | €69,235 | €178,316 | +€109,081 | +158% |
| Deferred charges and accrued income | 490/1 | €711 | €754 | +€44 | +6.1% |
| Total equity and liabilities | 10/49 | €212,921 | €307,453 | +€94,532 | +44.4% |
| Equity | 10/15 | €185,494 | €271,194 | +€85,699 | +46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,520 | €126,170 | +€85,650 | +211% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,660 | €124,310 | +€85,650 | +222% |
| Profit (loss) carried forward | 14 | €126,374 | €126,424 | +€49 | 0.0% |
| Amounts payable | 17/49 | €27,427 | €36,259 | +€8,832 | +32.2% |
| Amounts payable within one year | 42/48 | €25,927 | €36,259 | +€10,332 | +39.9% |
| Trade debts | 44 | €20,943 | €7,590 | -€13,353 | -63.8% |
| Suppliers | 440/4 | €20,943 | €7,590 | -€13,353 | -63.8% |
| Taxes, remuneration and social security | 45 | €4,984 | €28,669 | +€23,685 | +475% |
| Taxes | 450/3 | €4,984 | €28,669 | +€23,685 | +475% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | €549 | - | -€549 | |
| Remuneration, social security and pensions | 62 | €12,534 | - | -€12,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €1,261 | +€220 | +21.1% |
| Other operating charges | 640/8 | €563 | €736 | +€173 | +30.8% |
| Gross operating margin | 9900 | €25,881 | €129,198 | +€103,317 | +399% |
| Operating profit (loss) | 9901 | €11,743 | €127,200 | +€115,457 | +983% |
| Financial income | 75/76B | €501 | €728 | +€227 | +45.4% |
| Recurring financial income | 75 | €501 | €728 | +€227 | +45.4% |
| Financial charges | 65/66B | €130 | €541 | +€411 | +315% |
| Recurring financial charges | 65 | €130 | €541 | +€411 | +315% |
| Profit (loss) for the period before taxes | 9903 | €12,113 | €127,387 | +€115,274 | +952% |
| Income taxes | 67/77 | €3,751 | €41,688 | +€37,936 | +1,011% |
| Profit (loss) for the period | 9904 | €8,362 | €85,699 | +€77,338 | +925% |
| Profit (loss) for the period to be appropriated | 9905 | €8,362 | €85,699 | +€77,338 | +925% |
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 20 October 2026 via checked.be.