SOMABO: 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.
SOMABO
Largest movements
- Receivables within one year -€21,200
down €21,200 (-63.4%), from €33,425 to €12,225
of which Trade receivables: -€25,025
- Tangible fixed assets +€9,374
up €9,374 (+2,547%), from €368 to €9,742
of which Furniture and vehicles: +€7,408
- Cash +€6,117
up €6,117 (+7.7%), from €79,540 to €85,657
mainly Receivables within one year (+€21,200) and Net result for the year (+€11,086)
- Deferred charges and accrued income -€1,716
down €1,716 (-71.6%), from €2,397 to €681
- Trade debts -€14,516
down €14,516 (-62.4%), from €23,274 to €8,757
- Profit (loss) carried forward +€11,086
up €11,086, from -€3,160 to €7,926
- Tax, wage and social debts -€2,080
down €2,080 (-100%), from €2,080 to €0
- Other debts -€1,914
down €1,914 (-10.8%), from €17,705 to €15,790
- Gross operating margin +€25,780
up €25,780, from -€11,263 to €14,517
- Taxes +€868
up €868 (+463%), from €188 to €1,056
- Depreciation +€537
up €537 (+122%), from €440 to €977
- Financial charges -€407
down €407 (-40.3%), from €1,010 to €603
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 | €115,735 | €108,310 | -€7,425 | -6.4% |
| Fixed assets | 21/28 | €373 | €9,747 | +€9,374 | +2,513% |
| Tangible fixed assets | 22/27 | €368 | €9,742 | +€9,374 | +2,547% |
| Plant, machinery and equipment | 23 | €295 | €2,261 | +€1,966 | +666% |
| Furniture and vehicles | 24 | €73 | €7,481 | +€7,408 | +10,176% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €115,362 | €98,563 | -€16,799 | -14.6% |
| Amounts receivable within one year | 40/41 | €33,425 | €12,225 | -€21,200 | -63.4% |
| Trade receivables | 40 | €31,612 | €6,587 | -€25,025 | -79.2% |
| Other amounts receivable | 41 | €1,812 | €5,638 | +€3,826 | +211% |
| Cash at bank and in hand | 54/58 | €79,540 | €85,657 | +€6,117 | +7.7% |
| Deferred charges and accrued income | 490/1 | €2,397 | €681 | -€1,716 | -71.6% |
| Total equity and liabilities | 10/49 | €115,735 | €108,310 | -€7,425 | -6.4% |
| Equity | 10/15 | €72,676 | €83,762 | +€11,086 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,236 | €57,236 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,385 | €6,385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,851 | €1,851 | = | 0.0% |
| Other | 1319 | €4,534 | €4,534 | = | 0.0% |
| Distributable reserves | 133 | €50,851 | €50,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,160 | €7,926 | +€11,086 | |
| Amounts payable | 17/49 | €43,059 | €24,548 | -€18,511 | -43.0% |
| Amounts payable within one year | 42/48 | €43,059 | €24,548 | -€18,511 | -43.0% |
| Trade debts | 44 | €23,274 | €8,757 | -€14,516 | -62.4% |
| Suppliers | 440/4 | €23,274 | €8,757 | -€14,516 | -62.4% |
| Taxes, remuneration and social security | 45 | €2,080 | €0 | -€2,080 | -100% |
| Taxes | 450/3 | €2,080 | €0 | -€2,080 | -100% |
| Other amounts payable | 47/48 | €17,705 | €15,790 | -€1,914 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €977 | +€537 | +122% |
| Other operating charges | 640/8 | €820 | €795 | -€25 | -3.0% |
| Gross operating margin | 9900 | -€11,263 | €14,517 | +€25,780 | |
| Operating profit (loss) | 9901 | -€12,524 | €12,744 | +€25,268 | |
| Financial income | 75/76B | €18 | €2 | -€17 | -91.8% |
| Recurring financial income | 75 | €18 | €2 | -€17 | -91.8% |
| Financial charges | 65/66B | €1,010 | €603 | -€407 | -40.3% |
| Recurring financial charges | 65 | €1,010 | €603 | -€407 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,516 | €12,142 | +€25,658 | |
| Income taxes | 67/77 | €188 | €1,056 | +€868 | +463% |
| Profit (loss) for the period | 9904 | -€13,704 | €11,086 | +€24,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,704 | €11,086 | +€24,789 |
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 16 October 2026 via checked.be.