SOMAGES: 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.
SOMAGES
Largest movements
- Cash +€37,333
up €37,333 (+21.2%), from €175,960 to €213,292
mainly Trade debts (+€27,173) and Receivables within one year (+€18,230)
- Receivables within one year -€18,230
down €18,230 (-4.3%), from €422,156 to €403,926
of which Trade receivables: -€19,274
- Trade debts +€27,173
up €27,173 (+1022.2%), from €2,658 to €29,832
- Profit (loss) carried forward -€7,464
down €7,464 (-1.5%), from €499,314 to €491,849
- Gross operating margin -€16,639
down €16,639, from €12,823 to -€3,815
- Taxes -€979
down €979 (-63.1%), from €1,550 to €571
- Depreciation +€333
up €333 (+33.0%), from €1,009 to €1,342
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 | €599,854 | €622,193 | +€22,339 | +3.7% |
| Fixed assets | 21/28 | €1,739 | €2,062 | +€323 | +18.6% |
| Tangible fixed assets | 22/27 | €1,739 | €2,062 | +€323 | +18.6% |
| Plant, machinery and equipment | 23 | €1,460 | €2,062 | +€602 | +41.3% |
| Furniture and vehicles | 24 | €279 | - | -€279 | |
| Current assets | 29/58 | €598,115 | €620,131 | +€22,016 | +3.7% |
| Amounts receivable within one year | 40/41 | €422,156 | €403,926 | -€18,230 | -4.3% |
| Trade receivables | 40 | €394,113 | €374,840 | -€19,274 | -4.9% |
| Other amounts receivable | 41 | €28,043 | €29,086 | +€1,044 | +3.7% |
| Cash at bank and in hand | 54/58 | €175,960 | €213,292 | +€37,333 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €2,913 | +€2,913 | |
| Total equity and liabilities | 10/49 | €599,854 | €622,193 | +€22,339 | +3.7% |
| Equity | 10/15 | €576,374 | €568,909 | -€7,464 | -1.3% |
| Contributions | 10/11 | €14,200 | €16,060 | +€1,860 | +13.1% |
| Capital | 10 | €14,200 | - | -€14,200 | |
| Issued capital | 100 | €14,200 | - | -€14,200 | |
| Reserves | 13 | €62,860 | €61,000 | -€1,860 | -3.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €61,000 | €61,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,314 | €491,849 | -€7,464 | -1.5% |
| Amounts payable | 17/49 | €23,480 | €53,284 | +€29,803 | +126.9% |
| Amounts payable within one year | 42/48 | €23,480 | €53,284 | +€29,803 | +126.9% |
| Trade debts | 44 | €2,658 | €29,832 | +€27,173 | +1022.2% |
| Suppliers | 440/4 | €2,658 | €29,832 | +€27,173 | +1022.2% |
| Taxes, remuneration and social security | 45 | €17,939 | €20,569 | +€2,630 | +14.7% |
| Taxes | 450/3 | €17,939 | €20,569 | +€2,630 | +14.7% |
| Other amounts payable | 47/48 | €2,883 | €2,883 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €1,342 | +€333 | +33.0% |
| Other operating charges | 640/8 | €1,586 | €1,601 | +€15 | +1.0% |
| Gross operating margin | 9900 | €12,823 | -€3,815 | -€16,639 | |
| Operating profit (loss) | 9901 | €10,229 | -€6,758 | -€16,987 | |
| Financial charges | 65/66B | €113 | €135 | +€22 | +19.0% |
| Recurring financial charges | 65 | €113 | €135 | +€22 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €10,116 | -€6,893 | -€17,009 | |
| Income taxes | 67/77 | €1,550 | €571 | -€979 | -63.1% |
| Profit (loss) for the period | 9904 | €8,565 | -€7,464 | -€16,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,565 | -€7,464 | -€16,029 |
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.