Soma-Consult: 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-Consult
Largest movements
- Tangible fixed assets +€35,821
up €35,821 (+894%), from €4,009 to €39,830
of which Leasing and similar rights: +€32,164
- Cash +€21,749
up €21,749 (+145%), from €15,025 to €36,774
mainly Net result for the year (+€33,118) and Debts after one year (+€20,813)
- Receivables within one year +€2,563
up €2,563 (+17.9%), from €14,285 to €16,848
of which Trade receivables: +€2,561
- Reserves +€32,285
up €32,285 (+300%), from €10,750 to €43,034
- Debts after one year +€20,813
new in 2025: €20,813
- Current portion of long-term debt +€7,755
new in 2025: €7,755
- Trade debts -€4,600
down €4,600 (-98.2%), from €4,685 to €84
- Tax, wage and social debts +€4,450
up €4,450 (+36.2%), from €12,302 to €16,752
- Gross operating margin +€45,978
up €45,978 (+266%), from €17,314 to €63,292
- Depreciation +€14,397
up €14,397 (+4,329%), from €333 to €14,729
- Taxes +€8,441
up €8,441 (+194%), from €4,360 to €12,801
- Other operating charges +€877
up €877 (+7,830%), from €11 to €888
- Financial charges +€735
up €735 (+71.5%), from €1,028 to €1,763
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 | €33,319 | €94,023 | +€60,703 | +182% |
| Fixed assets | 21/28 | €4,009 | €39,830 | +€35,821 | +894% |
| Tangible fixed assets | 22/27 | €4,009 | €39,830 | +€35,821 | +894% |
| Plant, machinery and equipment | 23 | - | €2,526 | +€2,526 | |
| Furniture and vehicles | 24 | €4,009 | €5,139 | +€1,130 | +28.2% |
| Leasing and similar rights | 25 | - | €32,164 | +€32,164 | |
| Current assets | 29/58 | €29,310 | €54,193 | +€24,882 | +84.9% |
| Amounts receivable within one year | 40/41 | €14,285 | €16,848 | +€2,563 | +17.9% |
| Trade receivables | 40 | €14,285 | €16,845 | +€2,561 | +17.9% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €15,025 | €36,774 | +€21,749 | +145% |
| Deferred charges and accrued income | 490/1 | - | €570 | +€570 | |
| Total equity and liabilities | 10/49 | €33,319 | €94,023 | +€60,703 | +182% |
| Equity | 10/15 | €15,750 | €48,034 | +€32,285 | +205% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,750 | €43,034 | +€32,285 | +300% |
| Distributable reserves | 133 | €10,750 | €43,034 | +€32,285 | +300% |
| Amounts payable | 17/49 | €17,570 | €45,988 | +€28,418 | +162% |
| Amounts payable after more than one year | 17 | - | €20,813 | +€20,813 | |
| Financial debts | 170/4 | - | €20,813 | +€20,813 | |
| Amounts payable within one year | 42/48 | €17,570 | €25,175 | +€7,605 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,755 | +€7,755 | |
| Trade debts | 44 | €4,685 | €84 | -€4,600 | -98.2% |
| Suppliers | 440/4 | €4,685 | €84 | -€4,600 | -98.2% |
| Taxes, remuneration and social security | 45 | €12,302 | €16,752 | +€4,450 | +36.2% |
| Taxes | 450/3 | €12,302 | €16,752 | +€4,450 | +36.2% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €14,729 | +€14,397 | +4,329% |
| Other operating charges | 640/8 | €11 | €888 | +€877 | +7,830% |
| Gross operating margin | 9900 | €17,314 | €63,292 | +€45,978 | +266% |
| Operating profit (loss) | 9901 | €16,970 | €47,675 | +€30,705 | +181% |
| Financial income | 75/76B | €0 | €6 | +€6 | +61,900% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +61,900% |
| Financial charges | 65/66B | €1,028 | €1,763 | +€735 | +71.5% |
| Recurring financial charges | 65 | €1,028 | €1,763 | +€735 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €15,942 | €45,919 | +€29,976 | +188% |
| Income taxes | 67/77 | €4,360 | €12,801 | +€8,441 | +194% |
| Profit (loss) for the period | 9904 | €11,583 | €33,118 | +€21,535 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €11,583 | €33,118 | +€21,535 | +186% |
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 19 October 2026 via checked.be.