SOMACONSTRUCT: 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.
SOMACONSTRUCT
Largest movements
- Tangible fixed assets -€129,460
down €129,460 (-17.7%), from €733,461 to €604,000
of which Plant, machinery and equipment: -€112,090
- Receivables within one year -€114,688
down €114,688 (-16.8%), from €683,212 to €568,524
of which Trade receivables: -€117,607
- Stocks and contracts +€78,818
up €78,818 (+27.7%), from €284,404 to €363,222
- Debts after one year -€127,163
down €127,163 (-26.4%), from €482,543 to €355,380
- Trade debts -€33,931
down €33,931 (-9.2%), from €369,140 to €335,208
- Tax, wage and social debts -€18,331
down €18,331 (-21.3%), from €86,029 to €67,698
of which Remuneration and social security: -€17,815
- Staff costs -€50,185
down €50,185 (-7.2%), from €696,675 to €646,490
- Gross operating margin -€41,348
down €41,348 (-4.7%), from €887,695 to €846,347
- Depreciation +€21,229
up €21,229 (+19.6%), from €108,232 to €129,460
- Taxes -€9,470
down €9,470 (-68.1%), from €13,909 to €4,438
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 | €1,801,489 | €1,624,817 | -€176,671 | -9.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €734,256 | €604,796 | -€129,460 | -17.6% |
| Tangible fixed assets | 22/27 | €733,461 | €604,000 | -€129,460 | -17.7% |
| Plant, machinery and equipment | 23 | €667,927 | €555,837 | -€112,090 | -16.8% |
| Furniture and vehicles | 24 | €34,787 | €20,833 | -€13,954 | -40.1% |
| Leasing and similar rights | 25 | €30,747 | €27,331 | -€3,416 | -11.1% |
| Financial fixed assets | 28 | €796 | €796 | = | 0.0% |
| Current assets | 29/58 | €1,067,232 | €1,020,021 | -€47,211 | -4.4% |
| Stocks and contracts in progress | 3 | €284,404 | €363,222 | +€78,818 | +27.7% |
| Stocks | 30/36 | €284,404 | €363,222 | +€78,818 | +27.7% |
| Amounts receivable within one year | 40/41 | €683,212 | €568,524 | -€114,688 | -16.8% |
| Trade receivables | 40 | €682,212 | €564,605 | -€117,607 | -17.2% |
| Other amounts receivable | 41 | €1,001 | €3,919 | +€2,918 | +291.7% |
| Cash at bank and in hand | 54/58 | €59,408 | €49,926 | -€9,482 | -16.0% |
| Deferred charges and accrued income | 490/1 | €40,208 | €38,350 | -€1,858 | -4.6% |
| Total equity and liabilities | 10/49 | €1,801,489 | €1,624,817 | -€176,671 | -9.8% |
| Equity | 10/15 | €352,391 | €354,712 | +€2,320 | +0.7% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €66,111 | €68,432 | +€2,320 | +3.5% |
| Non-distributable reserves | 130/1 | €12,414 | €12,414 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Distributable reserves | 133 | €53,697 | €56,018 | +€2,320 | +4.3% |
| Profit (loss) carried forward | 14 | €162,280 | €162,280 | = | 0.0% |
| Amounts payable | 17/49 | €1,449,097 | €1,270,106 | -€178,992 | -12.4% |
| Amounts payable after more than one year | 17 | €482,543 | €355,380 | -€127,163 | -26.4% |
| Financial debts | 170/4 | €482,543 | €355,380 | -€127,163 | -26.4% |
| Amounts payable within one year | 42/48 | €966,554 | €914,725 | -€51,829 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €177,830 | €178,764 | +€934 | +0.5% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €369,140 | €335,208 | -€33,931 | -9.2% |
| Suppliers | 440/4 | €369,140 | €335,208 | -€33,931 | -9.2% |
| Taxes, remuneration and social security | 45 | €86,029 | €67,698 | -€18,331 | -21.3% |
| Taxes | 450/3 | €968 | €452 | -€516 | -53.3% |
| Remuneration and social security | 454/9 | €85,061 | €67,246 | -€17,815 | -20.9% |
| Other amounts payable | 47/48 | €158,556 | €158,056 | -€500 | -0.3% |
| Remuneration, social security and pensions | 62 | €696,675 | €646,490 | -€50,185 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,232 | €129,460 | +€21,229 | +19.6% |
| Other operating charges | 640/8 | €21,992 | €23,018 | +€1,026 | +4.7% |
| Gross operating margin | 9900 | €887,695 | €846,347 | -€41,348 | -4.7% |
| Operating profit (loss) | 9901 | €60,796 | €47,379 | -€13,417 | -22.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.8% |
| Financial charges | 65/66B | €44,753 | €40,621 | -€4,133 | -9.2% |
| Recurring financial charges | 65 | €44,753 | €40,621 | -€4,133 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €16,048 | €6,758 | -€9,290 | -57.9% |
| Income taxes | 67/77 | €13,909 | €4,438 | -€9,470 | -68.1% |
| Profit (loss) for the period | 9904 | €2,139 | €2,320 | +€181 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,139 | €2,320 | +€181 | +8.5% |
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 10 October 2026 via checked.be.