SOMA 58: 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.
SOMA 58
Largest movements
- Tangible fixed assets -€16,750
down €16,750 (-5.4%), from €312,502 to €295,752
- Debts after one year -€16,846
down €16,846 (-6.5%), from €257,469 to €240,623
- Other debts -€6,377
down €6,377 (-26.3%), from €24,252 to €17,875
- Profit (loss) carried forward +€6,050
up €6,050 (+51.7%), from €11,706 to €17,756
- Gross operating margin +€6,771
up €6,771 (+29.2%), from €23,185 to €29,956
- Taxes +€2,244
up €2,244 (+2,183%), from €103 to €2,347
- Other operating charges -€1,214
down €1,214 (-47.4%), from €2,560 to €1,346
- Financial charges -€452
down €452 (-11.5%), from €3,915 to €3,463
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 | €317,369 | €300,232 | -€17,137 | -5.4% |
| Fixed assets | 21/28 | €312,502 | €295,752 | -€16,750 | -5.4% |
| Tangible fixed assets | 22/27 | €312,502 | €295,752 | -€16,750 | -5.4% |
| Land and buildings | 22 | €312,502 | €295,752 | -€16,750 | -5.4% |
| Current assets | 29/58 | €4,867 | €4,480 | -€388 | -8.0% |
| Amounts receivable within one year | 40/41 | €897 | - | -€897 | |
| Other amounts receivable | 41 | €897 | - | -€897 | |
| Cash at bank and in hand | 54/58 | €3,970 | €4,480 | +€510 | +12.8% |
| Total equity and liabilities | 10/49 | €317,369 | €300,232 | -€17,137 | -5.4% |
| Equity | 10/15 | €16,706 | €22,756 | +€6,050 | +36.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,706 | €17,756 | +€6,050 | +51.7% |
| Amounts payable | 17/49 | €300,662 | €277,475 | -€23,187 | -7.7% |
| Amounts payable after more than one year | 17 | €257,469 | €240,623 | -€16,846 | -6.5% |
| Financial debts | 170/4 | €257,469 | €240,623 | -€16,846 | -6.5% |
| Amounts payable within one year | 42/48 | €43,193 | €36,852 | -€6,341 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €16,672 | €16,846 | +€175 | +1.0% |
| Trade debts | 44 | €2,269 | €784 | -€1,485 | -65.4% |
| Suppliers | 440/4 | €2,269 | €784 | -€1,485 | -65.4% |
| Taxes, remuneration and social security | 45 | - | €1,347 | +€1,347 | |
| Taxes | 450/3 | - | €1,347 | +€1,347 | |
| Other amounts payable | 47/48 | €24,252 | €17,875 | -€6,377 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,750 | €16,750 | = | 0.0% |
| Other operating charges | 640/8 | €2,560 | €1,346 | -€1,214 | -47.4% |
| Gross operating margin | 9900 | €23,185 | €29,956 | +€6,771 | +29.2% |
| Operating profit (loss) | 9901 | €3,875 | €11,860 | +€7,985 | +206% |
| Financial charges | 65/66B | €3,915 | €3,463 | -€452 | -11.5% |
| Recurring financial charges | 65 | €3,915 | €3,463 | -€452 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€40 | €8,397 | +€8,437 | |
| Income taxes | 67/77 | €103 | €2,347 | +€2,244 | +2,183% |
| Profit (loss) for the period | 9904 | -€143 | €6,050 | +€6,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€143 | €6,050 | +€6,193 |
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 26 October 2026 via checked.be.