SOMABRI: 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.
SOMABRI
Largest movements
- Tangible fixed assets -€246,038
down €246,038 (-29.3%), from €838,768 to €592,730
of which Land and buildings: -€236,197
- Current investments +€75,655
up €75,655 (+17.7%), from €427,968 to €503,623
- Profit (loss) carried forward -€100,000
down €100,000 (-21.1%), from €473,771 to €373,771
- Other debts +€99,514
up €99,514 (+97.5%), from €102,086 to €201,600
- Debts after one year -€94,575
down €94,575 (-62.0%), from €152,567 to €57,992
- Provisions -€39,704
down €39,704 (-89.5%), from €44,377 to €4,674
- Reserves -€16,614
down €16,614 (-4.3%), from €384,475 to €367,860
of which Tax-exempt reserves: -€77,072
- Gross operating margin +€293,359
up €293,359 (+296%), from €98,999 to €392,358
- Financial charges +€46,096
up €46,096 (+214%), from €21,568 to €67,664
- Taxes +€16,047
up €16,047 (+12,255%), from €131 to €16,178
- Financial income -€8,911
down €8,911 (-21.8%), from €40,889 to €31,978
- Depreciation -€8,255
down €8,255 (-4.7%), from €175,743 to €167,488
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 | €1,343,567 | €1,181,866 | -€161,700 | -12.0% |
| Fixed assets | 21/28 | €861,780 | €611,342 | -€250,438 | -29.1% |
| Tangible fixed assets | 22/27 | €838,768 | €592,730 | -€246,038 | -29.3% |
| Land and buildings | 22 | €797,695 | €561,497 | -€236,197 | -29.6% |
| Plant, machinery and equipment | 23 | €1,811 | €1,207 | -€604 | -33.3% |
| Furniture and vehicles | 24 | €39,262 | €30,025 | -€9,237 | -23.5% |
| Financial fixed assets | 28 | €23,012 | €18,612 | -€4,400 | -19.1% |
| Current assets | 29/58 | €481,787 | €570,525 | +€88,738 | +18.4% |
| Amounts receivable within one year | 40/41 | €13,805 | €13,783 | -€22 | -0.2% |
| Trade receivables | 40 | €685 | €6,251 | +€5,567 | +813% |
| Other amounts receivable | 41 | €13,120 | €7,532 | -€5,589 | -42.6% |
| Current investments | 50/53 | €427,968 | €503,623 | +€75,655 | +17.7% |
| Cash at bank and in hand | 54/58 | €32,285 | €45,240 | +€12,955 | +40.1% |
| Deferred charges and accrued income | 490/1 | €7,729 | €7,878 | +€149 | +1.9% |
| Total equity and liabilities | 10/49 | €1,343,567 | €1,181,866 | -€161,700 | -12.0% |
| Equity | 10/15 | €920,246 | €803,631 | -€116,614 | -12.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €384,475 | €367,860 | -€16,614 | -4.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €86,144 | €9,073 | -€77,072 | -89.5% |
| Distributable reserves | 133 | €292,130 | €352,588 | +€60,458 | +20.7% |
| Profit (loss) carried forward | 14 | €473,771 | €373,771 | -€100,000 | -21.1% |
| Provisions and deferred taxes | 16 | €44,377 | €4,674 | -€39,704 | -89.5% |
| Deferred taxes | 168 | €44,377 | €4,674 | -€39,704 | -89.5% |
| Amounts payable | 17/49 | €378,944 | €373,561 | -€5,383 | -1.4% |
| Amounts payable after more than one year | 17 | €152,567 | €57,992 | -€94,575 | -62.0% |
| Financial debts | 170/4 | €152,567 | €57,992 | -€94,575 | -62.0% |
| Amounts payable within one year | 42/48 | €216,758 | €304,935 | +€88,177 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €109,691 | €94,575 | -€15,116 | -13.8% |
| Trade debts | 44 | €1,374 | €0 | -€1,374 | -100% |
| Suppliers | 440/4 | €1,374 | €0 | -€1,374 | -100% |
| Taxes, remuneration and social security | 45 | €3,607 | €8,760 | +€5,152 | +143% |
| Taxes | 450/3 | €3,607 | €8,760 | +€5,152 | +143% |
| Other amounts payable | 47/48 | €102,086 | €201,600 | +€99,514 | +97.5% |
| Accrued charges and deferred income | 492/3 | €9,619 | €10,635 | +€1,016 | +10.6% |
| Non-recurring operating income | 76A | - | €109,941 | +€109,941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,743 | €167,488 | -€8,255 | -4.7% |
| Other operating charges | 640/8 | €16,798 | €15,055 | -€1,743 | -10.4% |
| Non-recurring operating charges | 66A | €150,000 | €4,328 | -€145,672 | -97.1% |
| Gross operating margin | 9900 | €98,999 | €392,358 | +€293,359 | +296% |
| Operating profit (loss) | 9901 | -€243,543 | €205,486 | +€449,029 | |
| Financial income | 75/76B | €40,889 | €31,978 | -€8,911 | -21.8% |
| Recurring financial income | 75 | €40,889 | €31,978 | -€8,911 | -21.8% |
| Financial charges | 65/66B | €21,568 | €67,664 | +€46,096 | +214% |
| Recurring financial charges | 65 | €21,568 | €67,664 | +€46,096 | +214% |
| Profit (loss) for the period before taxes | 9903 | -€224,221 | €169,801 | +€394,022 | |
| Transfer from deferred taxes | 780 | €8,422 | €2,324 | -€6,099 | -72.4% |
| Income taxes | 67/77 | €131 | €16,178 | +€16,047 | +12,255% |
| Profit (loss) for the period | 9904 | -€215,930 | €155,947 | +€371,877 | |
| Transfer from tax-exempt reserves | 789 | €16,349 | €4,511 | -€11,838 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€199,581 | €160,458 | +€360,038 |
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 20 October 2026 via checked.be.