SOMA CARE: 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 CARE
Largest movements
- Cash +€28,036
up €28,036 (+78.4%), from €35,755 to €63,791
mainly Other debts (+€62,226) and Net result for the year (+€29,140)
- Tangible fixed assets -€1,211
down €1,211 (-56.8%), from €2,130 to €919
of which Plant, machinery and equipment: -€1,959
- Other debts +€62,226
up €62,226 (+9,530%), from €653 to €62,879
- Profit (loss) carried forward -€33,360
down €33,360 (-94.6%), from €35,265 to €1,906
- Trade debts -€3,204
down €3,204 (-90.7%), from €3,533 to €329
- Tax, wage and social debts +€1,246
up €1,246 (+293%), from €425 to €1,671
- Gross operating margin +€12,232
up €12,232 (+40.2%), from €30,399 to €42,631
- Taxes +€5,249
up €5,249 (+96.8%), from €5,422 to €10,671
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 | €40,676 | €67,585 | +€26,909 | +66.2% |
| Fixed assets | 21/28 | €2,130 | €919 | -€1,211 | -56.8% |
| Tangible fixed assets | 22/27 | €2,130 | €919 | -€1,211 | -56.8% |
| Plant, machinery and equipment | 23 | €2,130 | €171 | -€1,959 | -92.0% |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Current assets | 29/58 | €38,547 | €66,666 | +€28,119 | +72.9% |
| Amounts receivable within one year | 40/41 | €2,032 | €2,032 | = | 0.0% |
| Other amounts receivable | 41 | €2,032 | €2,032 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,755 | €63,791 | +€28,036 | +78.4% |
| Deferred charges and accrued income | 490/1 | €760 | €843 | +€83 | +10.9% |
| Total equity and liabilities | 10/49 | €40,676 | €67,585 | +€26,909 | +66.2% |
| Equity | 10/15 | €36,065 | €2,706 | -€33,360 | -92.5% |
| Contributions | 10/11 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,265 | €1,906 | -€33,360 | -94.6% |
| Amounts payable | 17/49 | €4,611 | €64,879 | +€60,268 | +1,307% |
| Amounts payable within one year | 42/48 | €4,611 | €64,879 | +€60,268 | +1,307% |
| Trade debts | 44 | €3,533 | €329 | -€3,204 | -90.7% |
| Suppliers | 440/4 | €3,533 | €329 | -€3,204 | -90.7% |
| Taxes, remuneration and social security | 45 | €425 | €1,671 | +€1,246 | +293% |
| Taxes | 450/3 | €425 | €1,671 | +€1,246 | +293% |
| Other amounts payable | 47/48 | €653 | €62,879 | +€62,226 | +9,530% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,959 | €2,301 | +€341 | +17.4% |
| Other operating charges | 640/8 | €359 | €440 | +€81 | +22.5% |
| Gross operating margin | 9900 | €30,399 | €42,631 | +€12,232 | +40.2% |
| Operating profit (loss) | 9901 | €28,081 | €39,891 | +€11,810 | +42.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €78 | €79 | +€2 | +1.9% |
| Recurring financial charges | 65 | €78 | €79 | +€2 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €28,003 | €39,812 | +€11,808 | +42.2% |
| Income taxes | 67/77 | €5,422 | €10,671 | +€5,249 | +96.8% |
| Profit (loss) for the period | 9904 | €22,581 | €29,140 | +€6,559 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,581 | €29,140 | +€6,559 | +29.0% |
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 28 October 2026 via checked.be.