SOMACA: 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.
SOMACA
Largest movements
- Cash +€30,531
up €30,531 (+98.8%), from €30,917 to €61,449
mainly Other debts (+€39,416) and Net result for the year (+€37,560)
- Current investments +€9,000
up €9,000 (+90.0%), from €10,000 to €19,000
- Deferred charges and accrued income -€2,270
down €2,270 (-100.0%), from €2,270 to €0
- Receivables within one year +€1,822
up €1,822 (+14.3%), from €12,743 to €14,565
of which Trade receivables: +€1,815
- Tangible fixed assets -€981
down €981 (-42.3%), from €2,320 to €1,339
of which Furniture and vehicles: -€837
- Other debts +€39,416
up €39,416 (+1278.2%), from €3,084 to €42,500
- Tax, wage and social debts +€6,002
up €6,002 (+39.2%), from €15,308 to €21,310
- Profit (loss) carried forward -€4,940
down €4,940 (-15.9%), from €31,134 to €26,194
- Trade debts -€2,375
down €2,375 (-63.8%), from €3,723 to €1,348
- Gross operating margin +€21,696
up €21,696 (+70.1%), from €30,943 to €52,639
- Taxes +€3,996
up €3,996 (+60.5%), from €6,603 to €10,599
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 | €58,250 | €96,353 | +€38,103 | +65.4% |
| Fixed assets | 21/28 | €2,320 | €1,339 | -€981 | -42.3% |
| Tangible fixed assets | 22/27 | €2,320 | €1,339 | -€981 | -42.3% |
| Plant, machinery and equipment | 23 | €1,163 | €1,019 | -€144 | -12.3% |
| Furniture and vehicles | 24 | €1,157 | €320 | -€837 | -72.3% |
| Current assets | 29/58 | €55,930 | €95,014 | +€39,084 | +69.9% |
| Amounts receivable within one year | 40/41 | €12,743 | €14,565 | +€1,822 | +14.3% |
| Trade receivables | 40 | €12,705 | €14,520 | +€1,815 | +14.3% |
| Other amounts receivable | 41 | €38 | €45 | +€7 | +17.5% |
| Current investments | 50/53 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Cash at bank and in hand | 54/58 | €30,917 | €61,449 | +€30,531 | +98.8% |
| Deferred charges and accrued income | 490/1 | €2,270 | €0 | -€2,270 | -100.0% |
| Total equity and liabilities | 10/49 | €58,250 | €96,353 | +€38,103 | +65.4% |
| Equity | 10/15 | €36,134 | €31,194 | -€4,940 | -13.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,134 | €26,194 | -€4,940 | -15.9% |
| Amounts payable | 17/49 | €22,116 | €65,158 | +€43,043 | +194.6% |
| Amounts payable within one year | 42/48 | €22,116 | €65,158 | +€43,043 | +194.6% |
| Trade debts | 44 | €3,723 | €1,348 | -€2,375 | -63.8% |
| Suppliers | 440/4 | €3,723 | €1,348 | -€2,375 | -63.8% |
| Taxes, remuneration and social security | 45 | €15,308 | €21,310 | +€6,002 | +39.2% |
| Taxes | 450/3 | €15,308 | €21,310 | +€6,002 | +39.2% |
| Other amounts payable | 47/48 | €3,084 | €42,500 | +€39,416 | +1278.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €981 | = | 0.0% |
| Other operating charges | 640/8 | €935 | €1,363 | +€428 | +45.7% |
| Gross operating margin | 9900 | €30,943 | €52,639 | +€21,696 | +70.1% |
| Operating profit (loss) | 9901 | €29,027 | €50,295 | +€21,268 | +73.3% |
| Financial income | 75/76B | €169 | €6 | -€162 | -96.2% |
| Recurring financial income | 75 | €169 | €6 | -€162 | -96.2% |
| Financial charges | 65/66B | €2,506 | €2,143 | -€363 | -14.5% |
| Recurring financial charges | 65 | €2,506 | €2,143 | -€363 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €26,690 | €48,159 | +€21,469 | +80.4% |
| Income taxes | 67/77 | €6,603 | €10,599 | +€3,996 | +60.5% |
| Profit (loss) for the period | 9904 | €20,087 | €37,560 | +€17,473 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,087 | €37,560 | +€17,473 | +87.0% |
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 12 October 2026 via checked.be.