SOMA: 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.
What changed
SOMA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €21,500+€1.0m
Equity
€11.9m
2024 · €10.9m+€1.1m
Cash
€204,188
2024 · €1.4m-€1.2m
Balance sheet total
€13.9m
2024 · €11.1m+€2.8m
Largest movements
Assets
- Financial fixed assets +€5.3m
up €5.3m (+82.7%), from €6.4m to €11.7m
- Receivables within one year -€1.4m
down €1.4m (-51.4%), from €2.7m to €1.3m
of which Other amounts receivable: -€1.8m
- Cash -€1.2m
down €1.2m (-85.3%), from €1.4m to €204,188
mainly Investment in fixed assets (net) (-€5.3m) and Deferred charges and accrued income (-€301,038)
- Deferred charges and accrued income +€301,038
up €301,038 (+88.3%), from €340,737 to €641,776
- Receivables after one year -€222,785
no longer reported in 2025 (was €222,785)
Equity and liabilities
- Profit (loss) carried forward +€1.1m
up €1.1m (+10.1%), from €10.5m to €11.5m
- Debts after one year +€1.0m
new in 2025: €1.0m
- Other debts +€443,000
up €443,000 (+586%), from €75,544 to €518,544
- Trade debts +€306,693
up €306,693 (+395%), from €77,618 to €384,312
Income statement
- Financial income +€2.8m
up €2.8m (+161%), from €1.7m to €4.5m
of which Non-recurring financial income: +€3.5m
- Financial charges +€1.6m
up €1.6m (+90.9%), from €1.8m to €3.5m
of which Non-recurring financial charges: +€3.0m
- Services and other goods +€441,236
up €441,236 (+49.0%), from €901,265 to €1.3m
- Turnover +€315,380
up €315,380 (+25.9%), from €1.2m to €1.5m
- Staff costs -€17,668
down €17,668 (-7.5%), from €235,393 to €217,725
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.
Result 2024
€21,500
Turnover
+€315,380
Other operating income
-€1,628
Services and other goods
-€441,236
Staff costs
+€17,668
Depreciation
-€1,957
Other operating charges
+€58
Other operating items
-€1,509
Financial income
+€2.8m
Financial charges
-€1.6m
Taxes
-€1,982
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.1m
Investment
-€5.3m
Financing
+€1.0m
Cash 2024
€1.4m
From operations (derived)
+€3.1m
Net result for the year
+€1.1m
Depreciation
+€11,786
Receivables after one year
+€222,785
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€301,038
Trade debts
+€306,693
Tax, wage and social debts
-€13,292
Other debts
+€443,000
Accrued charges and deferred income
+€5,396
Investment (derived)
-€5.3m
Investment in fixed assets (net)
-€5.3m
Financing
+€1.0m
Debts after one year
+€1.0m
Cash 2025
€204,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,101,062 | €13,895,950 | +€2.8m | +25.2% |
| Fixed assets | 21/28 | €6,434,136 | €11,728,098 | +€5.3m | +82.3% |
| Intangible fixed assets | 21 | €10,043 | €1,643 | -€8,400 | -83.6% |
| Tangible fixed assets | 22/27 | €8,932 | €8,521 | -€411 | -4.6% |
| Plant, machinery and equipment | 23 | €2,952 | €2,067 | -€884 | -30.0% |
| Furniture and vehicles | 24 | €5,980 | €6,454 | +€473 | +7.9% |
| Financial fixed assets | 28 | €6,415,161 | €11,717,935 | +€5.3m | +82.7% |
| Affiliated companies | 280/1 | €6,415,161 | €11,717,935 | +€5.3m | +82.7% |
| Participating interests | 280 | €6,415,161 | €6,415,161 | = | 0.0% |
| Amounts receivable | 281 | - | €5,302,773 | +€5.3m | |
| Current assets | 29/58 | €4,666,926 | €2,167,852 | -€2.5m | -53.5% |
| Amounts receivable after more than one year | 29 | €222,785 | - | -€222,785 | |
| Other amounts receivable | 291 | €222,785 | - | -€222,785 | |
| Amounts receivable within one year | 40/41 | €2,717,868 | €1,321,888 | -€1.4m | -51.4% |
| Trade receivables | 40 | €74,644 | €431,465 | +€356,821 | +478% |
| Other amounts receivable | 41 | €2,643,224 | €890,424 | -€1.8m | -66.3% |
| Cash at bank and in hand | 54/58 | €1,385,535 | €204,188 | -€1.2m | -85.3% |
| Deferred charges and accrued income | 490/1 | €340,737 | €641,776 | +€301,038 | +88.3% |
| Total equity and liabilities | 10/49 | €11,101,062 | €13,895,950 | +€2.8m | +25.2% |
| Equity | 10/15 | €10,884,771 | €11,937,861 | +€1.1m | +9.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €161,829 | €161,829 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €136,829 | €136,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,472,942 | €11,526,032 | +€1.1m | +10.1% |
| Amounts payable | 17/49 | €216,291 | €1,958,089 | +€1.7m | +805% |
| Amounts payable after more than one year | 17 | - | €1,000,000 | +€1.0m | |
| Financial debts | 170/4 | - | €1,000,000 | +€1.0m | |
| Subordinated loans | 170 | - | €1,000,000 | +€1.0m | |
| Amounts payable within one year | 42/48 | €183,207 | €919,609 | +€736,402 | +402% |
| Trade debts | 44 | €77,618 | €384,312 | +€306,693 | +395% |
| Suppliers | 440/4 | €77,618 | €384,312 | +€306,693 | +395% |
| Taxes, remuneration and social security | 45 | €30,045 | €16,753 | -€13,292 | -44.2% |
| Taxes | 450/3 | €7,182 | €4,272 | -€2,910 | -40.5% |
| Remuneration and social security | 454/9 | €22,863 | €12,481 | -€10,382 | -45.4% |
| Other amounts payable | 47/48 | €75,544 | €518,544 | +€443,000 | +586% |
| Accrued charges and deferred income | 492/3 | €33,084 | €38,480 | +€5,396 | +16.3% |
| Operating income | 70/76A | €1,246,531 | €1,558,774 | +€312,243 | +25.0% |
| Turnover | 70 | €1,216,635 | €1,532,015 | +€315,380 | +25.9% |
| Other operating income | 74 | €19,036 | €17,408 | -€1,628 | -8.6% |
| Non-recurring operating income | 76A | €10,860 | €9,351 | -€1,509 | -13.9% |
| Operating charges | 60/66A | €1,148,349 | €1,573,815 | +€425,466 | +37.1% |
| Services and other goods | 61 | €901,265 | €1,342,501 | +€441,236 | +49.0% |
| Remuneration, social security and pensions | 62 | €235,393 | €217,725 | -€17,668 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,830 | €11,786 | +€1,957 | +19.9% |
| Other operating charges | 640/8 | €1,861 | €1,804 | -€58 | -3.1% |
| Operating profit (loss) | 9901 | €98,182 | -€15,042 | -€113,223 | |
| Financial income | 75/76B | €1,733,220 | €4,526,277 | +€2.8m | +161% |
| Recurring financial income | 75 | €1,333,220 | €611,755 | -€721,464 | -54.1% |
| Income from financial fixed assets | 750 | €1,203,125 | €450,000 | -€753,125 | -62.6% |
| Income from current assets | 751 | €130,082 | €161,626 | +€31,545 | +24.2% |
| Other financial income | 752/9 | €13 | €129 | +€116 | +902% |
| Non-recurring financial income | 76B | €400,000 | €3,914,521 | +€3.5m | +879% |
| Financial charges | 65/66B | €1,811,173 | €3,457,434 | +€1.6m | +90.9% |
| Recurring financial charges | 65 | €921,470 | -€457,087 | -€1.4m | |
| Debt charges | 650 | €826 | €40,681 | +€39,855 | +4,825% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €913,558 | -€503,750 | -€1.4m | |
| Other financial charges | 652/9 | €7,087 | €5,982 | -€1,105 | -15.6% |
| Non-recurring financial charges | 66B | €889,702 | €3,914,521 | +€3.0m | +340% |
| Profit (loss) for the period before taxes | 9903 | €20,229 | €1,053,801 | +€1.0m | +5,109% |
| Income taxes | 67/77 | -€1,271 | €711 | +€1,982 | |
| Taxes | 670/3 | €673 | €722 | +€49 | +7.2% |
| Tax adjustments and reversals of tax provisions | 77 | €1,945 | €11 | -€1,933 | -99.4% |
| Profit (loss) for the period | 9904 | €21,500 | €1,053,090 | +€1.0m | +4,798% |
| Profit (loss) for the period to be appropriated | 9905 | €21,500 | €1,053,090 | +€1.0m | +4,798% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.