SOMACOLOR: what changed
Two fiscal 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.
SOMACOLOR
Largest movements
- Financial fixed assets +€460,000
new in 2025: €460,000
- Receivables after one year -€460,000
no longer reported in 2025 (was €460,000)
- Tangible fixed assets -€29,545
down €29,545 (-18.6%), from €159,055 to €129,509
of which Land and buildings: -€15,650
- Receivables within one year +€15,736
up €15,736 (+11.8%), from €132,933 to €148,668
of which Other amounts receivable: +€18,955
- Cash -€13,169
down €13,169 (-73.2%), from €17,980 to €4,811
mainly Investment in fixed assets (net) (-€464,492) and Trade debts (-€21,374)
- Trade debts -€21,374
down €21,374 (-97.8%), from €21,845 to €472
- Debts after one year -€19,091
down €19,091 (-49.7%), from €38,450 to €19,360
- Profit (loss) carried forward +€18,703
up €18,703 (+2.8%), from €664,753 to €683,455
- Gross operating margin +€4,765
up €4,765 (+10.4%), from €45,753 to €50,518
- Financial income +€2,666
up €2,666 (+22.0%), from €12,093 to €14,759
- Taxes +€1,677
up €1,677 (+48.8%), from €3,437 to €5,114
- Depreciation +€673
up €673 (+2.2%), from €30,299 to €30,972
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 | €773,240 | €749,970 | -€23,270 | -3.0% |
| Fixed assets | 21/28 | €159,055 | €592,575 | +€433,521 | +272.6% |
| Intangible fixed assets | 21 | - | €3,066 | +€3,066 | |
| Tangible fixed assets | 22/27 | €159,055 | €129,509 | -€29,545 | -18.6% |
| Land and buildings | 22 | €78,927 | €63,277 | -€15,650 | -19.8% |
| Plant, machinery and equipment | 23 | €79,665 | €65,525 | -€14,140 | -17.7% |
| Furniture and vehicles | 24 | €462 | €707 | +€245 | +52.9% |
| Financial fixed assets | 28 | - | €460,000 | +€460,000 | |
| Current assets | 29/58 | €614,186 | €157,395 | -€456,790 | -74.4% |
| Amounts receivable after more than one year | 29 | €460,000 | - | -€460,000 | |
| Other amounts receivable | 291 | €460,000 | - | -€460,000 | |
| Stocks and contracts in progress | 3 | €1,909 | €2,492 | +€583 | +30.5% |
| Stocks | 30/36 | €1,909 | €2,492 | +€583 | +30.5% |
| Amounts receivable within one year | 40/41 | €132,933 | €148,668 | +€15,736 | +11.8% |
| Trade receivables | 40 | €4,200 | €981 | -€3,219 | -76.6% |
| Other amounts receivable | 41 | €128,733 | €147,687 | +€18,955 | +14.7% |
| Cash at bank and in hand | 54/58 | €17,980 | €4,811 | -€13,169 | -73.2% |
| Deferred charges and accrued income | 490/1 | €1,364 | €1,424 | +€60 | +4.4% |
| Total equity and liabilities | 10/49 | €773,240 | €749,970 | -€23,270 | -3.0% |
| Equity | 10/15 | €688,452 | €703,907 | +€15,455 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664,753 | €683,455 | +€18,703 | +2.8% |
| Investment grants | 15 | €3,248 | - | -€3,248 | |
| Amounts payable | 17/49 | €84,788 | €46,064 | -€38,725 | -45.7% |
| Amounts payable after more than one year | 17 | €38,450 | €19,360 | -€19,091 | -49.7% |
| Financial debts | 170/4 | €38,450 | €19,360 | -€19,091 | -49.7% |
| Amounts payable within one year | 42/48 | €44,156 | €26,105 | -€18,051 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €18,826 | €19,091 | +€265 | +1.4% |
| Trade debts | 44 | €21,845 | €472 | -€21,374 | -97.8% |
| Suppliers | 440/4 | €21,845 | €472 | -€21,374 | -97.8% |
| Taxes, remuneration and social security | 45 | €3,485 | €6,543 | +€3,058 | +87.7% |
| Taxes | 450/3 | €3,485 | €6,543 | +€3,058 | +87.7% |
| Accrued charges and deferred income | 492/3 | €2,182 | €599 | -€1,583 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,299 | €30,972 | +€673 | +2.2% |
| Other operating charges | 640/8 | €9,456 | €9,122 | -€334 | -3.5% |
| Gross operating margin | 9900 | €45,753 | €50,518 | +€4,765 | +10.4% |
| Operating profit (loss) | 9901 | €5,997 | €10,424 | +€4,427 | +73.8% |
| Financial income | 75/76B | €12,093 | €14,759 | +€2,666 | +22.0% |
| Recurring financial income | 75 | €12,093 | €14,759 | +€2,666 | +22.0% |
| Financial charges | 65/66B | €1,626 | €1,366 | -€260 | -16.0% |
| Recurring financial charges | 65 | €1,626 | €1,366 | -€260 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €16,464 | €23,817 | +€7,353 | +44.7% |
| Income taxes | 67/77 | €3,437 | €5,114 | +€1,677 | +48.8% |
| Profit (loss) for the period | 9904 | €13,027 | €18,703 | +€5,676 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,027 | €18,703 | +€5,676 | +43.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.