SOMA Projects: 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 Projects
Largest movements
- Receivables within one year +€7,049
up €7,049 (+206%), from €3,426 to €10,475
of which Other amounts receivable: +€4,473
- Cash -€6,016
down €6,016 (-78.1%), from €7,702 to €1,686
mainly Receivables within one year (-€7,049) and Other debts (-€4,509)
- Tangible fixed assets +€991
up €991 (+294%), from €337 to €1,328
- Deferred charges and accrued income -€452
no longer reported in 2025 (was €452)
- Tax, wage and social debts +€6,530
up €6,530 (+193%), from €3,378 to €9,908
of which Taxes: +€5,944
- Other debts -€4,509
no longer reported in 2025 (was €4,509)
- Trade debts -€3,173
down €3,173 (-68.3%), from €4,644 to €1,471
- Profit (loss) carried forward +€2,724
up €2,724 (+44.8%), from -€6,075 to -€3,350
- Gross operating margin +€12,839
up €12,839, from -€4,197 to €8,641
- Taxes +€2,209
up €2,209 (+1,726%), from €128 to €2,337
- Financial charges +€1,792
up €1,792 (+303%), from €591 to €2,382
- Depreciation +€99
up €99 (+50.9%), from €194 to €293
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 | €11,917 | €13,489 | +€1,572 | +13.2% |
| Fixed assets | 21/28 | €337 | €1,328 | +€991 | +294% |
| Tangible fixed assets | 22/27 | €337 | €1,328 | +€991 | +294% |
| Plant, machinery and equipment | 23 | €337 | €1,328 | +€991 | +294% |
| Current assets | 29/58 | €11,580 | €12,161 | +€581 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,426 | €10,475 | +€7,049 | +206% |
| Trade receivables | 40 | €3,426 | €6,002 | +€2,576 | +75.2% |
| Other amounts receivable | 41 | - | €4,473 | +€4,473 | |
| Cash at bank and in hand | 54/58 | €7,702 | €1,686 | -€6,016 | -78.1% |
| Deferred charges and accrued income | 490/1 | €452 | - | -€452 | |
| Total equity and liabilities | 10/49 | €11,917 | €13,489 | +€1,572 | +13.2% |
| Equity | 10/15 | -€614 | €2,110 | +€2,724 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,460 | €2,460 | = | 0.0% |
| Distributable reserves | 133 | €2,460 | €2,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,075 | -€3,350 | +€2,724 | +44.8% |
| Amounts payable | 17/49 | €12,531 | €11,379 | -€1,152 | -9.2% |
| Amounts payable within one year | 42/48 | €12,531 | €11,379 | -€1,152 | -9.2% |
| Trade debts | 44 | €4,644 | €1,471 | -€3,173 | -68.3% |
| Suppliers | 440/4 | €4,644 | €1,471 | -€3,173 | -68.3% |
| Taxes, remuneration and social security | 45 | €3,378 | €9,908 | +€6,530 | +193% |
| Taxes | 450/3 | €3,378 | €9,322 | +€5,944 | +176% |
| Remuneration and social security | 454/9 | - | €587 | +€587 | |
| Other amounts payable | 47/48 | €4,509 | - | -€4,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €293 | +€99 | +50.9% |
| Other operating charges | 640/8 | €965 | €944 | -€22 | -2.2% |
| Gross operating margin | 9900 | -€4,197 | €8,641 | +€12,839 | |
| Operating profit (loss) | 9901 | -€5,357 | €7,405 | +€12,761 | |
| Financial income | 75/76B | €0 | €39 | +€38 | +9,831% |
| Recurring financial income | 75 | €0 | €39 | +€38 | +9,831% |
| Financial charges | 65/66B | €591 | €2,382 | +€1,792 | +303% |
| Recurring financial charges | 65 | €591 | €2,382 | +€1,792 | +303% |
| Profit (loss) for the period before taxes | 9903 | -€5,947 | €5,061 | +€11,008 | |
| Income taxes | 67/77 | €128 | €2,337 | +€2,209 | +1,726% |
| Profit (loss) for the period | 9904 | -€6,075 | €2,724 | +€8,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,075 | €2,724 | +€8,799 |
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 22 October 2026 via checked.be.