SOMAGRI: 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.
SOMAGRI
Largest movements
- Stocks and contracts +€1.3m
new in 2025: €1.3m
- Intangible fixed assets +€720,000
new in 2025: €720,000
- Cash +€215,880
up €215,880 (+4317.6%), from €5,000 to €220,880
mainly Other debts (+€1.7m) and Net result for the year (+€351,436)
- Receivables within one year +€211,143
up €211,143 (+44142.7%), from €478 to €211,622
of which Trade receivables: +€211,067
- Other debts +€1.7m
up €1.7m (+109468.0%), from €1,511 to €1.7m
- Profit (loss) carried forward +€351,436
up €351,436, from -€1,033 to €350,403
- Trade debts +€237,061
new in 2025: €237,061
- Tax, wage and social debts +€226,592
new in 2025: €226,592
of which Taxes: +€137,658
- Gross operating margin +€1.0m
up €1.0m, from -€1,033 to €1.0m
- Staff costs +€447,324
new in 2025: €447,324
- Taxes +€118,972
new in 2025: €118,972
- Depreciation +€84,379
new in 2025: €84,379
- Other operating charges +€21,528
new in 2025: €21,528
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 | €5,478 | €2,474,979 | +€2.5m | +45077.7% |
| Fixed assets | 21/28 | - | €733,630 | +€733,630 | |
| Intangible fixed assets | 21 | - | €720,000 | +€720,000 | |
| Tangible fixed assets | 22/27 | - | €12,661 | +€12,661 | |
| Plant, machinery and equipment | 23 | - | €6,592 | +€6,592 | |
| Furniture and vehicles | 24 | - | €5,842 | +€5,842 | |
| Other tangible fixed assets | 26 | - | €227 | +€227 | |
| Financial fixed assets | 28 | - | €968 | +€968 | |
| Current assets | 29/58 | €5,478 | €1,741,349 | +€1.7m | +31686.2% |
| Stocks and contracts in progress | 3 | - | €1,306,977 | +€1.3m | |
| Stocks | 30/36 | - | €1,306,977 | +€1.3m | |
| Amounts receivable within one year | 40/41 | €478 | €211,622 | +€211,143 | +44142.7% |
| Trade receivables | 40 | €272 | €211,339 | +€211,067 | +77629.7% |
| Other amounts receivable | 41 | €206 | €282 | +€76 | +36.8% |
| Cash at bank and in hand | 54/58 | €5,000 | €220,880 | +€215,880 | +4317.6% |
| Deferred charges and accrued income | 490/1 | - | €1,871 | +€1,871 | |
| Total equity and liabilities | 10/49 | €5,478 | €2,474,979 | +€2.5m | +45077.7% |
| Equity | 10/15 | €3,967 | €355,403 | +€351,436 | +8859.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,033 | €350,403 | +€351,436 | |
| Amounts payable | 17/49 | €1,511 | €2,119,576 | +€2.1m | +140146.7% |
| Amounts payable within one year | 42/48 | €1,511 | €2,119,576 | +€2.1m | +140146.7% |
| Trade debts | 44 | - | €237,061 | +€237,061 | |
| Suppliers | 440/4 | - | €237,061 | +€237,061 | |
| Taxes, remuneration and social security | 45 | - | €226,592 | +€226,592 | |
| Taxes | 450/3 | - | €137,658 | +€137,658 | |
| Remuneration and social security | 454/9 | - | €88,934 | +€88,934 | |
| Other amounts payable | 47/48 | €1,511 | €1,655,923 | +€1.7m | +109468.0% |
| Remuneration, social security and pensions | 62 | - | €447,324 | +€447,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €84,379 | +€84,379 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,282 | -€2,282 | |
| Other operating charges | 640/8 | - | €21,528 | +€21,528 | |
| Gross operating margin | 9900 | -€1,033 | €1,018,521 | +€1.0m | |
| Operating profit (loss) | 9901 | -€1,033 | €467,571 | +€468,604 | |
| Financial income | 75/76B | - | €7,216 | +€7,216 | |
| Recurring financial income | 75 | - | €7,216 | +€7,216 | |
| Financial charges | 65/66B | - | €4,380 | +€4,380 | |
| Recurring financial charges | 65 | - | €4,380 | +€4,380 | |
| Profit (loss) for the period before taxes | 9903 | -€1,033 | €470,407 | +€471,440 | |
| Income taxes | 67/77 | - | €118,972 | +€118,972 | |
| Profit (loss) for the period | 9904 | -€1,033 | €351,436 | +€352,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,033 | €351,436 | +€352,469 |
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.