SOMA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€23,540
up €23,540 (+229%), from €10,292 to €33,831
mainly Other debts (+€50,000) and Net result for the year (+€32,378)
- Receivables within one year +€5,750
up €5,750 (+30.7%), from €18,750 to €24,500
- Other debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€17,622
down €17,622 (-40.3%), from €43,759 to €26,136
- Short-term financial debts +€12,427
new in 2025: €12,427
- Debts after one year -€10,245
down €10,245 (-10.7%), from €95,999 to €85,754
- Tax, wage and social debts -€6,798
down €6,798 (-68.6%), from €9,913 to €3,114
- Gross operating margin +€6,384
up €6,384 (+15.2%), from €42,012 to €48,396
- Taxes +€2,468
up €2,468 (+24.9%), from €9,913 to €12,380
- Financial charges -€1,042
down €1,042 (-26.6%), from €3,918 to €2,876
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 | €163,787 | €192,701 | +€28,914 | +17.7% |
| Fixed assets | 21/28 | €134,745 | €134,370 | -€376 | -0.3% |
| Tangible fixed assets | 22/27 | €4,125 | €3,750 | -€376 | -9.1% |
| Other tangible fixed assets | 26 | €4,125 | €3,750 | -€376 | -9.1% |
| Financial fixed assets | 28 | €130,620 | €130,620 | = | 0.0% |
| Current assets | 29/58 | €29,042 | €58,331 | +€29,290 | +101% |
| Amounts receivable within one year | 40/41 | €18,750 | €24,500 | +€5,750 | +30.7% |
| Trade receivables | 40 | €18,750 | €24,500 | +€5,750 | +30.7% |
| Cash at bank and in hand | 54/58 | €10,292 | €33,831 | +€23,540 | +229% |
| Total equity and liabilities | 10/49 | €163,787 | €192,701 | +€28,914 | +17.7% |
| Equity | 10/15 | €45,759 | €28,136 | -€17,622 | -38.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,759 | €26,136 | -€17,622 | -40.3% |
| Amounts payable | 17/49 | €118,028 | €164,565 | +€46,537 | +39.4% |
| Amounts payable after more than one year | 17 | €95,999 | €85,754 | -€10,245 | -10.7% |
| Financial debts | 170/4 | €95,999 | €85,754 | -€10,245 | -10.7% |
| Amounts payable within one year | 42/48 | €22,029 | €78,811 | +€56,782 | +258% |
| Current portion of amounts payable after more than one year | 42 | €10,111 | €10,245 | +€134 | +1.3% |
| Financial debts | 43 | - | €12,427 | +€12,427 | |
| Credit institutions | 430/8 | - | €12,427 | +€12,427 | |
| Trade debts | 44 | €2,006 | €3,025 | +€1,019 | +50.8% |
| Suppliers | 440/4 | €2,006 | €3,025 | +€1,019 | +50.8% |
| Taxes, remuneration and social security | 45 | €9,913 | €3,114 | -€6,798 | -68.6% |
| Taxes | 450/3 | €9,913 | €3,114 | -€6,798 | -68.6% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €376 | +€326 | +660% |
| Other operating charges | 640/8 | €327 | €387 | +€60 | +18.4% |
| Gross operating margin | 9900 | €42,012 | €48,396 | +€6,384 | +15.2% |
| Operating profit (loss) | 9901 | €41,636 | €47,634 | +€5,998 | +14.4% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €3,918 | €2,876 | -€1,042 | -26.6% |
| Recurring financial charges | 65 | €3,918 | €2,876 | -€1,042 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €37,735 | €44,758 | +€7,023 | +18.6% |
| Income taxes | 67/77 | €9,913 | €12,380 | +€2,468 | +24.9% |
| Profit (loss) for the period | 9904 | €27,822 | €32,378 | +€4,556 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,822 | €32,378 | +€4,556 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.