SOMACARE: 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.
SOMACARE
Largest movements
- Receivables after one year -€26,157
down €26,157 (-87.2%), from €30,000 to €3,843
- Receivables within one year +€8,745
up €8,745 (+21.1%), from €41,471 to €50,216
of which Other amounts receivable: +€15,509
- Tangible fixed assets -€6,072
down €6,072 (-4.9%), from €123,939 to €117,867
- Other debts +€56,522
up €56,522 (+538%), from €10,500 to €67,022
- Short-term financial debts -€29,307
down €29,307 (-93.0%), from €31,515 to €2,208
- Profit (loss) carried forward -€28,487
down €28,487 (-100%), from €28,487 to €0
- Debts after one year -€16,361
down €16,361 (-21.7%), from €75,547 to €59,186
- Current portion of long-term debt -€15,282
down €15,282 (-48.3%), from €31,643 to €16,361
- Gross operating margin +€23,607
up €23,607 (+53.4%), from €44,245 to €67,852
- Other operating charges -€14,114
down €14,114 (-93.9%), from €15,035 to €921
- Taxes +€9,111
up €9,111 (+129%), from €7,036 to €16,147
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 | €199,986 | €177,192 | -€22,794 | -11.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €123,939 | €117,867 | -€6,072 | -4.9% |
| Tangible fixed assets | 22/27 | €123,939 | €117,867 | -€6,072 | -4.9% |
| Land and buildings | 22 | €109,321 | €106,539 | -€2,782 | -2.5% |
| Plant, machinery and equipment | 23 | €2,363 | €1,309 | -€1,054 | -44.6% |
| Furniture and vehicles | 24 | €3,661 | €2,405 | -€1,256 | -34.3% |
| Other tangible fixed assets | 26 | €8,595 | €7,614 | -€981 | -11.4% |
| Current assets | 29/58 | €76,046 | €59,324 | -€16,722 | -22.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €3,843 | -€26,157 | -87.2% |
| Other amounts receivable | 291 | €30,000 | €3,843 | -€26,157 | -87.2% |
| Amounts receivable within one year | 40/41 | €41,471 | €50,216 | +€8,745 | +21.1% |
| Trade receivables | 40 | €16,577 | €9,813 | -€6,764 | -40.8% |
| Other amounts receivable | 41 | €24,895 | €40,403 | +€15,509 | +62.3% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €4,575 | €5,266 | +€691 | +15.1% |
| Total equity and liabilities | 10/49 | €199,986 | €177,192 | -€22,794 | -11.4% |
| Equity | 10/15 | €40,887 | €12,400 | -€28,487 | -69.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,487 | €0 | -€28,487 | -100% |
| Amounts payable | 17/49 | €159,098 | €164,792 | +€5,693 | +3.6% |
| Amounts payable after more than one year | 17 | €75,547 | €59,186 | -€16,361 | -21.7% |
| Financial debts | 170/4 | €75,547 | €59,186 | -€16,361 | -21.7% |
| Amounts payable within one year | 42/48 | €83,551 | €105,606 | +€22,055 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €31,643 | €16,361 | -€15,282 | -48.3% |
| Financial debts | 43 | €31,515 | €2,208 | -€29,307 | -93.0% |
| Credit institutions | 430/8 | €31,515 | €2,208 | -€29,307 | -93.0% |
| Trade debts | 44 | €1,785 | €1,130 | -€655 | -36.7% |
| Suppliers | 440/4 | €1,785 | €1,130 | -€655 | -36.7% |
| Taxes, remuneration and social security | 45 | €8,108 | €18,885 | +€10,777 | +133% |
| Taxes | 450/3 | €6,208 | €18,885 | +€12,677 | +204% |
| Remuneration and social security | 454/9 | €1,900 | €0 | -€1,900 | -100% |
| Other amounts payable | 47/48 | €10,500 | €67,022 | +€56,522 | +538% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €6,605 | +€171 | +2.7% |
| Other operating charges | 640/8 | €15,035 | €921 | -€14,114 | -93.9% |
| Gross operating margin | 9900 | €44,245 | €67,852 | +€23,607 | +53.4% |
| Operating profit (loss) | 9901 | €22,776 | €60,326 | +€37,550 | +165% |
| Financial income | 75/76B | €715 | €1,213 | +€498 | +69.6% |
| Recurring financial income | 75 | €715 | €1,213 | +€498 | +69.6% |
| Financial charges | 65/66B | €7,059 | €6,857 | -€202 | -2.9% |
| Recurring financial charges | 65 | €7,059 | €6,857 | -€202 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €16,432 | €54,682 | +€38,249 | +233% |
| Income taxes | 67/77 | €7,036 | €16,147 | +€9,111 | +129% |
| Profit (loss) for the period | 9904 | €9,396 | €38,534 | +€29,138 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €9,396 | €38,534 | +€29,138 | +310% |
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 18 October 2026 via checked.be.