SOMABIS: 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.
SOMABIS
Largest movements
- Tangible fixed assets -€51,963
down €51,963 (-6.6%), from €784,962 to €732,999
- Cash +€9,754
up €9,754 (+274%), from €3,557 to €13,311
mainly Depreciation (+€51,963) and Other debts (+€50,336)
- Other debts +€50,336
up €50,336 (+6.5%), from €774,699 to €825,035
- Profit (loss) carried forward -€38,633
down €38,633 (-5.5%), from -€702,303 to -€740,937
- Debts after one year -€33,333
no longer reported in 2025 (was €33,333)
- Current portion of long-term debt -€16,667
down €16,667 (-33.3%), from €50,000 to €33,333
- Gross operating margin +€1,433
up €1,433 (+6.8%), from €21,060 to €22,494
- Financial charges -€913
down €913 (-22.4%), from €4,074 to €3,161
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 | €793,832 | €755,201 | -€38,631 | -4.9% |
| Fixed assets | 21/28 | €784,962 | €735,749 | -€49,213 | -6.3% |
| Tangible fixed assets | 22/27 | €784,962 | €732,999 | -€51,963 | -6.6% |
| Land and buildings | 22 | €784,962 | €732,999 | -€51,963 | -6.6% |
| Financial fixed assets | 28 | - | €2,750 | +€2,750 | |
| Current assets | 29/58 | €8,870 | €19,452 | +€10,582 | +119% |
| Cash at bank and in hand | 54/58 | €3,557 | €13,311 | +€9,754 | +274% |
| Deferred charges and accrued income | 490/1 | €5,313 | €6,141 | +€828 | +15.6% |
| Total equity and liabilities | 10/49 | €793,832 | €755,201 | -€38,631 | -4.9% |
| Equity | 10/15 | -€82,303 | -€120,937 | -€38,633 | -46.9% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Capital | 10 | €620,000 | €620,000 | = | 0.0% |
| Issued capital | 100 | €620,000 | €620,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€702,303 | -€740,937 | -€38,633 | -5.5% |
| Amounts payable | 17/49 | €876,135 | €876,137 | +€2 | 0.0% |
| Amounts payable after more than one year | 17 | €33,333 | - | -€33,333 | |
| Financial debts | 170/4 | €33,333 | - | -€33,333 | |
| Amounts payable within one year | 42/48 | €835,496 | €870,034 | +€34,538 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €33,333 | -€16,667 | -33.3% |
| Trade debts | 44 | €10,798 | €11,666 | +€869 | +8.0% |
| Suppliers | 440/4 | €10,798 | €11,666 | +€869 | +8.0% |
| Other amounts payable | 47/48 | €774,699 | €825,035 | +€50,336 | +6.5% |
| Accrued charges and deferred income | 492/3 | €7,306 | €6,103 | -€1,203 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,963 | €51,963 | = | 0.0% |
| Other operating charges | 640/8 | €6,044 | €6,003 | -€41 | -0.7% |
| Gross operating margin | 9900 | €21,060 | €22,494 | +€1,433 | +6.8% |
| Operating profit (loss) | 9901 | -€36,947 | -€35,473 | +€1,474 | +4.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,074 | €3,161 | -€913 | -22.4% |
| Recurring financial charges | 65 | €4,074 | €3,161 | -€913 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€41,021 | -€38,633 | +€2,387 | +5.8% |
| Profit (loss) for the period | 9904 | -€41,021 | -€38,633 | +€2,387 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,021 | -€38,633 | +€2,387 | +5.8% |
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 14 October 2026 via checked.be.