SOMA & MORE: 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 & MORE
Largest movements
- Tangible fixed assets +€51,776
up €51,776 (+852%), from €6,075 to €57,851
of which Assets under construction and advance payments: +€54,750
- Cash -€10,914
down €10,914 (-91.0%), from €12,000 to €1,086
mainly Investment in fixed assets (net) (-€55,825) and Tax, wage and social debts (-€13,592)
- Receivables within one year -€6,059
down €6,059 (-11.9%), from €50,878 to €44,818
of which Trade receivables: -€12,500
- Deferred charges and accrued income +€3,214
up €3,214 (+49.8%), from €6,451 to €9,666
- Profit (loss) carried forward +€50,292
up €50,292 (+62.5%), from -€80,437 to -€30,145
- Tax, wage and social debts -€13,592
down €13,592 (-28.1%), from €48,425 to €34,832
of which Remuneration and social security: -€15,017
- Other debts +€12,995
up €12,995 (+41.5%), from €31,281 to €44,276
- Debts after one year -€10,947
down €10,947 (-64.6%), from €16,935 to €5,988
- Staff costs -€87,636
down €87,636 (-90.1%), from €97,282 to €9,646
- Gross operating margin -€34,427
down €34,427 (-29.2%), from €117,756 to €83,329
- Taxes +€11,426
up €11,426 (+4,015%), from €285 to €11,711
- Other operating charges -€4,517
down €4,517 (-60.7%), from €7,444 to €2,927
- Depreciation -€2,749
down €2,749 (-38.7%), from €7,098 to €4,349
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 | €161,627 | €199,344 | +€37,717 | +23.3% |
| Fixed assets | 21/28 | €7,298 | €58,774 | +€51,476 | +705% |
| Intangible fixed assets | 21 | €1,223 | €923 | -€300 | -24.5% |
| Tangible fixed assets | 22/27 | €6,075 | €57,851 | +€51,776 | +852% |
| Land and buildings | 22 | - | €936 | +€936 | |
| Plant, machinery and equipment | 23 | €3,282 | €1,037 | -€2,245 | -68.4% |
| Furniture and vehicles | 24 | €2,459 | €968 | -€1,491 | -60.6% |
| Other tangible fixed assets | 26 | €334 | €161 | -€173 | -51.8% |
| Assets under construction and advance payments | 27 | - | €54,750 | +€54,750 | |
| Current assets | 29/58 | €154,329 | €140,570 | -€13,759 | -8.9% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,878 | €44,818 | -€6,059 | -11.9% |
| Trade receivables | 40 | €50,460 | €37,961 | -€12,500 | -24.8% |
| Other amounts receivable | 41 | €417 | €6,857 | +€6,440 | +1,544% |
| Cash at bank and in hand | 54/58 | €12,000 | €1,086 | -€10,914 | -91.0% |
| Deferred charges and accrued income | 490/1 | €6,451 | €9,666 | +€3,214 | +49.8% |
| Total equity and liabilities | 10/49 | €161,627 | €199,344 | +€37,717 | +23.3% |
| Equity | 10/15 | €2,163 | €52,455 | +€50,292 | +2,325% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €81,600 | €81,600 | = | 0.0% |
| Distributable reserves | 133 | €81,600 | €81,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,437 | -€30,145 | +€50,292 | +62.5% |
| Amounts payable | 17/49 | €159,464 | €146,889 | -€12,575 | -7.9% |
| Amounts payable after more than one year | 17 | €16,935 | €5,988 | -€10,947 | -64.6% |
| Financial debts | 170/4 | €16,935 | €5,988 | -€10,947 | -64.6% |
| Amounts payable within one year | 42/48 | €142,229 | €140,901 | -€1,328 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €10,809 | €10,947 | +€138 | +1.3% |
| Financial debts | 43 | €40,478 | €40,326 | -€152 | -0.4% |
| Credit institutions | 430/8 | €40,478 | €40,326 | -€152 | -0.4% |
| Trade debts | 44 | €11,237 | €10,519 | -€717 | -6.4% |
| Suppliers | 440/4 | €11,237 | €10,519 | -€717 | -6.4% |
| Taxes, remuneration and social security | 45 | €48,425 | €34,832 | -€13,592 | -28.1% |
| Taxes | 450/3 | €33,353 | €34,778 | +€1,425 | +4.3% |
| Remuneration and social security | 454/9 | €15,071 | €54 | -€15,017 | -99.6% |
| Other amounts payable | 47/48 | €31,281 | €44,276 | +€12,995 | +41.5% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100% |
| Non-recurring operating income | 76A | €0 | €4,587 | +€4,587 | |
| Remuneration, social security and pensions | 62 | €97,282 | €9,646 | -€87,636 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €4,349 | -€2,749 | -38.7% |
| Other operating charges | 640/8 | €7,444 | €2,927 | -€4,517 | -60.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €117,756 | €83,329 | -€34,427 | -29.2% |
| Operating profit (loss) | 9901 | €5,931 | €66,406 | +€60,475 | +1,020% |
| Financial income | 75/76B | €2,225 | €2,405 | +€180 | +8.1% |
| Recurring financial income | 75 | €2,225 | €2,405 | +€180 | +8.1% |
| Financial charges | 65/66B | €6,951 | €6,809 | -€142 | -2.0% |
| Recurring financial charges | 65 | €6,951 | €6,809 | -€142 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,205 | €62,002 | +€60,797 | +5,044% |
| Income taxes | 67/77 | €285 | €11,711 | +€11,426 | +4,015% |
| Profit (loss) for the period | 9904 | €921 | €50,292 | +€49,371 | +5,363% |
| Profit (loss) for the period to be appropriated | 9905 | €921 | €50,292 | +€49,371 | +5,363% |
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 25 October 2026 via checked.be.