SOMADIN: 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.
SOMADIN
Largest movements
- Receivables within one year -€700,726
down €700,726 (-89.6%), from €781,643 to €80,916
- Tangible fixed assets +€551,703
up €551,703 (+12.1%), from €4.6m to €5.1m
- Debts after one year -€243,211
down €243,211 (-8.4%), from €2.9m to €2.7m
of which Financial debts: -€243,211
- Reserves +€190,511
up €190,511 (+1075.9%), from €17,707 to €208,218
of which Tax-exempt reserves: +€190,511
- Gross operating margin +€148,844
up €148,844 (+41.4%), from €359,679 to €508,523
- Other operating charges +€62,470
up €62,470 (+109.4%), from €57,118 to €119,588
- Taxes -€22,105
down €22,105 (-96.0%), from €23,014 to €909
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 | €18,672,722 | €18,699,327 | +€26,605 | +0.1% |
| Fixed assets | 21/28 | €17,340,282 | €17,891,985 | +€551,703 | +3.2% |
| Tangible fixed assets | 22/27 | €4,556,882 | €5,108,585 | +€551,703 | +12.1% |
| Land and buildings | 22 | €4,556,882 | €5,108,585 | +€551,703 | +12.1% |
| Financial fixed assets | 28 | €12,783,400 | €12,783,400 | = | 0.0% |
| Current assets | 29/58 | €1,332,441 | €807,342 | -€525,098 | -39.4% |
| Amounts receivable within one year | 40/41 | €781,643 | €80,916 | -€700,726 | -89.6% |
| Other amounts receivable | 41 | €781,643 | €80,916 | -€700,726 | -89.6% |
| Cash at bank and in hand | 54/58 | €541,073 | €721,153 | +€180,080 | +33.3% |
| Deferred charges and accrued income | 490/1 | €9,725 | €5,274 | -€4,452 | -45.8% |
| Total equity and liabilities | 10/49 | €18,672,722 | €18,699,327 | +€26,605 | +0.1% |
| Equity | 10/15 | €6,247,449 | €6,403,409 | +€155,960 | +2.5% |
| Contributions | 10/11 | €5,403,850 | €5,403,850 | = | 0.0% |
| Reserves | 13 | €17,707 | €208,218 | +€190,511 | +1075.9% |
| Non-distributable reserves | 130/1 | €17,707 | €17,707 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,707 | €17,707 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €190,511 | +€190,511 | |
| Profit (loss) carried forward | 14 | €825,892 | €791,340 | -€34,551 | -4.2% |
| Amounts payable | 17/49 | €12,425,274 | €12,295,918 | -€129,355 | -1.0% |
| Amounts payable after more than one year | 17 | €2,909,223 | €2,666,011 | -€243,211 | -8.4% |
| Financial debts | 170/4 | €2,904,323 | €2,661,111 | -€243,211 | -8.4% |
| Other amounts payable | 178/9 | €4,900 | €4,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,459,987 | €9,571,987 | +€111,999 | +1.2% |
| Financial debts | 43 | €124,250 | €177,418 | +€53,168 | +42.8% |
| Credit institutions | 430/8 | €124,250 | €177,418 | +€53,168 | +42.8% |
| Trade debts | 44 | €13,942 | €180,524 | +€166,583 | +1194.9% |
| Suppliers | 440/4 | €13,942 | €180,524 | +€166,583 | +1194.9% |
| Taxes, remuneration and social security | 45 | - | €909 | +€909 | |
| Taxes | 450/3 | - | €909 | +€909 | |
| Other amounts payable | 47/48 | €9,321,796 | €9,213,135 | -€108,661 | -1.2% |
| Accrued charges and deferred income | 492/3 | €56,064 | €57,921 | +€1,857 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,633 | €155,855 | +€3,222 | +2.1% |
| Other operating charges | 640/8 | €57,118 | €119,588 | +€62,470 | +109.4% |
| Gross operating margin | 9900 | €359,679 | €508,523 | +€148,844 | +41.4% |
| Operating profit (loss) | 9901 | €149,929 | €233,080 | +€83,151 | +55.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €74,793 | €76,211 | +€1,418 | +1.9% |
| Recurring financial charges | 65 | €74,793 | €76,211 | +€1,418 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €75,136 | €156,869 | +€81,733 | +108.8% |
| Income taxes | 67/77 | €23,014 | €909 | -€22,105 | -96.0% |
| Profit (loss) for the period | 9904 | €52,122 | €155,960 | +€103,838 | +199.2% |
| Transfer from tax-exempt reserves | 789 | - | €1,454 | +€1,454 | |
| Transfer to tax-exempt reserves | 689 | - | €191,966 | +€191,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,122 | -€34,551 | -€86,673 |
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 8 October 2026 via checked.be.