SOMABEU: 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.
SOMABEU
Largest movements
- Tangible fixed assets -€10,917
down €10,917 (-4.1%), from €265,769 to €254,852
- Deferred charges and accrued income +€10,688
up €10,688 (+287.7%), from €3,715 to €14,403
- Receivables within one year +€4,748
up €4,748 (+2.7%), from €174,738 to €179,486
of which Other amounts receivable: +€4,677
- Debts after one year -€9,549
down €9,549 (-16.6%), from €57,588 to €48,039
- Other debts +€7,871
up €7,871 (+299.4%), from €2,629 to €10,500
- Gross operating margin -€3,438
down €3,438 (-6.2%), from €55,099 to €51,662
- Depreciation -€1,123
down €1,123 (-9.3%), from €12,040 to €10,917
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 | €449,735 | €451,025 | +€1,290 | +0.3% |
| Fixed assets | 21/28 | €265,769 | €254,852 | -€10,917 | -4.1% |
| Tangible fixed assets | 22/27 | €265,769 | €254,852 | -€10,917 | -4.1% |
| Land and buildings | 22 | €265,769 | €254,852 | -€10,917 | -4.1% |
| Current assets | 29/58 | €183,966 | €196,173 | +€12,207 | +6.6% |
| Amounts receivable within one year | 40/41 | €174,738 | €179,486 | +€4,748 | +2.7% |
| Trade receivables | 40 | €1,151 | €1,222 | +€71 | +6.2% |
| Other amounts receivable | 41 | €173,587 | €178,263 | +€4,677 | +2.7% |
| Cash at bank and in hand | 54/58 | €5,513 | €2,284 | -€3,229 | -58.6% |
| Deferred charges and accrued income | 490/1 | €3,715 | €14,403 | +€10,688 | +287.7% |
| Total equity and liabilities | 10/49 | €449,735 | €451,025 | +€1,290 | +0.3% |
| Equity | 10/15 | €374,430 | €371,701 | -€2,730 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €325,360 | €322,360 | -€3,000 | -0.9% |
| Distributable reserves | 133 | €325,360 | €322,360 | -€3,000 | -0.9% |
| Profit (loss) carried forward | 14 | €30,470 | €30,741 | +€270 | +0.9% |
| Amounts payable | 17/49 | €75,305 | €79,324 | +€4,019 | +5.3% |
| Amounts payable after more than one year | 17 | €57,588 | €48,039 | -€9,549 | -16.6% |
| Financial debts | 170/4 | €57,588 | €48,039 | -€9,549 | -16.6% |
| Amounts payable within one year | 42/48 | €17,648 | €28,283 | +€10,635 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €9,419 | €9,549 | +€130 | +1.4% |
| Financial debts | 43 | €5,127 | €5,092 | -€34 | -0.7% |
| Other loans | 439 | €5,127 | €5,092 | -€34 | -0.7% |
| Trade debts | 44 | €394 | €1,814 | +€1,421 | +360.9% |
| Suppliers | 440/4 | €394 | €1,814 | +€1,421 | +360.9% |
| Taxes, remuneration and social security | 45 | €80 | €1,328 | +€1,248 | +1564.3% |
| Taxes | 450/3 | €80 | €1,328 | +€1,248 | +1564.3% |
| Other amounts payable | 47/48 | €2,629 | €10,500 | +€7,871 | +299.4% |
| Accrued charges and deferred income | 492/3 | €68 | €3,001 | +€2,933 | +4309.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,040 | €10,917 | -€1,123 | -9.3% |
| Other operating charges | 640/8 | €3,130 | €3,226 | +€96 | +3.1% |
| Gross operating margin | 9900 | €55,099 | €51,662 | -€3,438 | -6.2% |
| Operating profit (loss) | 9901 | €39,929 | €37,518 | -€2,410 | -6.0% |
| Financial income | 75/76B | €5,435 | €5,537 | +€102 | +1.9% |
| Recurring financial income | 75 | €5,435 | €5,537 | +€102 | +1.9% |
| Financial charges | 65/66B | €3,638 | €3,094 | -€544 | -14.9% |
| Recurring financial charges | 65 | €3,638 | €3,094 | -€544 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €41,726 | €39,961 | -€1,765 | -4.2% |
| Income taxes | 67/77 | €13,231 | €12,690 | -€541 | -4.1% |
| Profit (loss) for the period | 9904 | €28,494 | €27,270 | -€1,224 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,494 | €27,270 | -€1,224 | -4.3% |
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 2 October 2026 via checked.be.