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
€59,818
2024 · €207,639-€147,820
Equity
€4.3m
2024 · €4.2m+€59,818
Cash
€40,701
2024 · €41,407-€706
Balance sheet total
€12.5m
2024 · €11.1m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+126%), from €1.2m to €2.7m
of which Other amounts receivable: +€1.5m
Equity and liabilities
- Other debts +€1.9m
up €1.9m (+47.3%), from €4.0m to €6.0m
- Debts after one year -€450,679
down €450,679 (-35.2%), from €1.3m to €831,000
- Accrued charges and deferred income -€300,000
down €300,000 (-50.0%), from €600,000 to €300,000
- Short-term financial debts +€168,189
up €168,189 (+276%), from €60,933 to €229,122
Income statement
- Gross operating margin -€235,113
down €235,113 (-22.5%), from €1.0m to €810,252
- Staff costs -€33,111
down €33,111 (-7.5%), from €441,311 to €408,199
- Financial charges -€18,594
down €18,594 (-16.8%), from €110,643 to €92,049
- Taxes -€11,519
down €11,519 (-19.6%), from €58,729 to €47,210
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
€207,639
Gross operating margin
-€235,113
Staff costs
+€33,111
Depreciation
-€6,012
Other operating charges
-€5,305
Financial income
+€1,028
Financial charges
+€18,594
Taxes
+€11,519
Deferred taxes and other
+€34,358
Result 2025
€59,818
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
+€495,803
Investment
-€120,714
Financing
-€375,795
Cash 2024
€41,407
From operations (derived)
+€495,803
Net result for the year
+€59,818
Depreciation
+€196,633
Receivables within one year
-€1.5m
Deferred charges and accrued income
+€927
Provisions
-€11,497
Trade debts
+€83,668
Tax, wage and social debts
+€42,209
Other debts
+€1.9m
Accrued charges and deferred income
-€300,000
Investment (derived)
-€120,714
Investment in fixed assets (net)
-€120,714
Financing
-€375,795
Debts after one year
-€450,679
Current portion of long-term debt
-€93,304
Short-term financial debts
+€168,189
Cash 2025
€40,701
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,055,185 | €12,463,194 | +€1.4m | +12.7% |
| Fixed assets | 21/28 | €9,836,358 | €9,760,439 | -€75,919 | -0.8% |
| Tangible fixed assets | 22/27 | €3,587,723 | €3,511,804 | -€75,919 | -2.1% |
| Land and buildings | 22 | €3,587,723 | €3,511,804 | -€75,919 | -2.1% |
| Financial fixed assets | 28 | €6,248,636 | €6,248,636 | = | 0.0% |
| Current assets | 29/58 | €1,218,827 | €2,702,755 | +€1.5m | +122% |
| Amounts receivable within one year | 40/41 | €1,175,289 | €2,660,850 | +€1.5m | +126% |
| Trade receivables | 40 | €3,644 | €3,316 | -€329 | -9.0% |
| Other amounts receivable | 41 | €1,171,645 | €2,657,534 | +€1.5m | +127% |
| Cash at bank and in hand | 54/58 | €41,407 | €40,701 | -€706 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,131 | €1,204 | -€927 | -43.5% |
| Total equity and liabilities | 10/49 | €11,055,185 | €12,463,194 | +€1.4m | +12.7% |
| Equity | 10/15 | €4,247,473 | €4,307,291 | +€59,818 | +1.4% |
| Contributions | 10/11 | €1,549,468 | €1,549,468 | = | 0.0% |
| Capital | 10 | €1,549,468 | €1,549,468 | = | 0.0% |
| Issued capital | 100 | €1,549,468 | €1,549,468 | = | 0.0% |
| Revaluation surpluses | 12 | €344,039 | €317,575 | -€26,465 | -7.7% |
| Reserves | 13 | €2,353,966 | €2,440,249 | +€86,283 | +3.7% |
| Non-distributable reserves | 130/1 | €154,947 | €154,947 | = | 0.0% |
| Legal reserve | 130 | €154,947 | €154,947 | = | 0.0% |
| Tax-exempt reserves | 132 | €452,873 | €292,082 | -€160,791 | -35.5% |
| Distributable reserves | 133 | €1,746,146 | €1,993,220 | +€247,074 | +14.1% |
| Provisions and deferred taxes | 16 | €108,858 | €97,361 | -€11,497 | -10.6% |
| Deferred taxes | 168 | €108,858 | €97,361 | -€11,497 | -10.6% |
| Amounts payable | 17/49 | €6,698,855 | €8,058,542 | +€1.4m | +20.3% |
| Amounts payable after more than one year | 17 | €1,281,679 | €831,000 | -€450,679 | -35.2% |
| Financial debts | 170/4 | €1,281,679 | €831,000 | -€450,679 | -35.2% |
| Amounts payable within one year | 42/48 | €4,817,176 | €6,927,543 | +€2.1m | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €543,984 | €450,679 | -€93,304 | -17.2% |
| Financial debts | 43 | €60,933 | €229,122 | +€168,189 | +276% |
| Credit institutions | 430/8 | €60,933 | €229,122 | +€168,189 | +276% |
| Trade debts | 44 | €66,858 | €150,526 | +€83,668 | +125% |
| Suppliers | 440/4 | €66,858 | €150,526 | +€83,668 | +125% |
| Taxes, remuneration and social security | 45 | €103,990 | €146,199 | +€42,209 | +40.6% |
| Taxes | 450/3 | €47,869 | €100,446 | +€52,578 | +110% |
| Remuneration and social security | 454/9 | €56,121 | €45,753 | -€10,369 | -18.5% |
| Other amounts payable | 47/48 | €4,041,411 | €5,951,017 | +€1.9m | +47.3% |
| Accrued charges and deferred income | 492/3 | €600,000 | €300,000 | -€300,000 | -50.0% |
| Non-recurring operating income | 76A | €140,000 | - | -€140,000 | |
| Remuneration, social security and pensions | 62 | €441,311 | €408,199 | -€33,111 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,621 | €196,633 | +€6,012 | +3.2% |
| Other operating charges | 640/8 | €25,250 | €30,554 | +€5,305 | +21.0% |
| Gross operating margin | 9900 | €1,045,365 | €810,252 | -€235,113 | -22.5% |
| Operating profit (loss) | 9901 | €388,184 | €174,865 | -€213,319 | -55.0% |
| Financial income | 75/76B | €11,688 | €12,716 | +€1,028 | +8.8% |
| Recurring financial income | 75 | €11,688 | €12,716 | +€1,028 | +8.8% |
| Financial charges | 65/66B | €110,643 | €92,049 | -€18,594 | -16.8% |
| Recurring financial charges | 65 | €110,643 | €92,049 | -€18,594 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €289,229 | €95,531 | -€193,697 | -67.0% |
| Transfer from deferred taxes | 780 | €12,139 | €11,497 | -€642 | -5.3% |
| Transfer to deferred taxes | 680 | €35,000 | - | -€35,000 | |
| Income taxes | 67/77 | €58,729 | €47,210 | -€11,519 | -19.6% |
| Profit (loss) for the period | 9904 | €207,639 | €59,818 | -€147,820 | -71.2% |
| Transfer from tax-exempt reserves | 789 | €36,416 | €160,791 | +€124,374 | +342% |
| Transfer to tax-exempt reserves | 689 | €105,000 | - | -€105,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €139,055 | €220,609 | +€81,554 | +58.6% |
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 27 October 2026 via checked.be.