SOMA CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€106,046
up €106,046 (+69.8%), from €151,873 to €257,919
of which Plant, machinery and equipment: +€133,669
- Receivables within one year +€82,765
up €82,765 (+35.4%), from €233,525 to €316,290
of which Trade receivables: +€45,789
- Stocks and contracts +€7,128
up €7,128 (+15.0%), from €47,633 to €54,762
of which Contracts in progress: +€4,975
- Reserves +€68,272
up €68,272 (+36.3%), from €188,024 to €256,296
- Debts after one year +€56,042
up €56,042 (+104.2%), from €53,798 to €109,840
- Trade debts +€42,327
up €42,327 (+74.0%), from €57,165 to €99,492
- Tax, wage and social debts +€9,771
up €9,771 (+128.8%), from €7,584 to €17,354
- Gross operating margin +€73,203
up €73,203 (+74.2%), from €98,690 to €171,892
- Taxes +€14,849
up €14,849 (+175.9%), from €8,440 to €23,289
- Depreciation +€4,389
up €4,389 (+6.9%), from €64,036 to €68,425
- Other operating charges +€3,991
up €3,991 (+204.3%), from €1,954 to €5,945
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.
Cash bridge derived
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 | €472,332 | €659,839 | +€187,507 | +39.7% |
| Fixed assets | 21/28 | €151,873 | €257,919 | +€106,046 | +69.8% |
| Tangible fixed assets | 22/27 | €151,873 | €257,919 | +€106,046 | +69.8% |
| Plant, machinery and equipment | 23 | €97,984 | €231,653 | +€133,669 | +136.4% |
| Furniture and vehicles | 24 | - | €3,397 | +€3,397 | |
| Leasing and similar rights | 25 | €53,889 | €22,868 | -€31,021 | -57.6% |
| Current assets | 29/58 | €320,459 | €401,920 | +€81,462 | +25.4% |
| Stocks and contracts in progress | 3 | €47,633 | €54,762 | +€7,128 | +15.0% |
| Stocks | 30/36 | €3,000 | €5,153 | +€2,153 | +71.8% |
| Contracts in progress | 37 | €44,633 | €49,608 | +€4,975 | +11.1% |
| Amounts receivable within one year | 40/41 | €233,525 | €316,290 | +€82,765 | +35.4% |
| Trade receivables | 40 | €212,078 | €257,868 | +€45,789 | +21.6% |
| Other amounts receivable | 41 | €21,447 | €58,423 | +€36,976 | +172.4% |
| Cash at bank and in hand | 54/58 | €14,854 | €11,570 | -€3,284 | -22.1% |
| Deferred charges and accrued income | 490/1 | €24,446 | €19,298 | -€5,148 | -21.1% |
| Total equity and liabilities | 10/49 | €472,332 | €659,839 | +€187,507 | +39.7% |
| Equity | 10/15 | €215,702 | €283,973 | +€68,272 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,024 | €256,296 | +€68,272 | +36.3% |
| Distributable reserves | 133 | €188,024 | €256,296 | +€68,272 | +36.3% |
| Profit (loss) carried forward | 14 | €9,077 | €9,077 | = | 0.0% |
| Amounts payable | 17/49 | €256,630 | €375,866 | +€119,236 | +46.5% |
| Amounts payable after more than one year | 17 | €53,798 | €109,840 | +€56,042 | +104.2% |
| Financial debts | 170/4 | €53,798 | €109,840 | +€56,042 | +104.2% |
| Amounts payable within one year | 42/48 | €202,832 | €266,026 | +€63,194 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €36,158 | €41,927 | +€5,769 | +16.0% |
| Trade debts | 44 | €57,165 | €99,492 | +€42,327 | +74.0% |
| Suppliers | 440/4 | €57,165 | €99,492 | +€42,327 | +74.0% |
| Advances received on contracts in progress | 46 | - | €1,336 | +€1,336 | |
| Taxes, remuneration and social security | 45 | €7,584 | €17,354 | +€9,771 | +128.8% |
| Taxes | 450/3 | €7,584 | €17,354 | +€9,771 | +128.8% |
| Other amounts payable | 47/48 | €101,925 | €105,917 | +€3,992 | +3.9% |
| Remuneration, social security and pensions | 62 | €1,301 | €1,086 | -€214 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,036 | €68,425 | +€4,389 | +6.9% |
| Other operating charges | 640/8 | €1,954 | €5,945 | +€3,991 | +204.3% |
| Gross operating margin | 9900 | €98,690 | €171,892 | +€73,203 | +74.2% |
| Operating profit (loss) | 9901 | €31,399 | €96,436 | +€65,037 | +207.1% |
| Financial income | 75/76B | €652 | €14 | -€638 | -97.8% |
| Recurring financial income | 75 | €652 | €14 | -€638 | -97.8% |
| Financial charges | 65/66B | €6,516 | €4,890 | -€1,627 | -25.0% |
| Recurring financial charges | 65 | €6,516 | €4,890 | -€1,627 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €25,534 | €91,560 | +€66,026 | +258.6% |
| Income taxes | 67/77 | €8,440 | €23,289 | +€14,849 | +175.9% |
| Profit (loss) for the period | 9904 | €17,094 | €68,272 | +€51,177 | +299.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,094 | €68,272 | +€51,177 | +299.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.