SOMAI: 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.
SOMAI
Largest movements
- Receivables within one year +€10,288
up €10,288 (+12.8%), from €80,078 to €90,366
of which Trade receivables: +€10,285
- Cash -€6,524
down €6,524 (-15.4%), from €42,366 to €35,841
mainly Contributions, distributions and other (-€87,156) and Receivables within one year (-€10,288)
- Other debts +€7,941
up €7,941 (+9.7%), from €81,515 to €89,456
- Tax, wage and social debts -€2,848
down €2,848 (-11.2%), from €25,328 to €22,479
- Accrued charges and deferred income -€1,280
down €1,280 (-100%), from €1,280 to €0
- Gross operating margin +€21,543
up €21,543 (+21.3%), from €101,188 to €122,731
- Taxes +€5,403
up €5,403 (+20.9%), from €25,800 to €31,203
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.
Derived cash bridge
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 | €124,914 | €127,956 | +€3,043 | +2.4% |
| Fixed assets | 21/28 | €2,186 | €1,202 | -€984 | -45.0% |
| Tangible fixed assets | 22/27 | €2,186 | €1,202 | -€984 | -45.0% |
| Plant, machinery and equipment | 23 | €224 | €84 | -€139 | -62.3% |
| Furniture and vehicles | 24 | €1,962 | €1,118 | -€845 | -43.0% |
| Current assets | 29/58 | €122,728 | €126,755 | +€4,027 | +3.3% |
| Amounts receivable within one year | 40/41 | €80,078 | €90,366 | +€10,288 | +12.8% |
| Trade receivables | 40 | €80,078 | €90,363 | +€10,285 | +12.8% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €42,366 | €35,841 | -€6,524 | -15.4% |
| Deferred charges and accrued income | 490/1 | €284 | €548 | +€264 | +92.7% |
| Total equity and liabilities | 10/49 | €124,914 | €127,956 | +€3,043 | +2.4% |
| Equity | 10/15 | €16,310 | €16,000 | -€310 | -1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €310 | €0 | -€310 | -100% |
| Amounts payable | 17/49 | €108,603 | €111,956 | +€3,353 | +3.1% |
| Amounts payable within one year | 42/48 | €107,323 | €111,956 | +€4,633 | +4.3% |
| Trade debts | 44 | €481 | €21 | -€460 | -95.6% |
| Suppliers | 440/4 | €481 | €21 | -€460 | -95.6% |
| Taxes, remuneration and social security | 45 | €25,328 | €22,479 | -€2,848 | -11.2% |
| Taxes | 450/3 | €25,328 | €22,479 | -€2,848 | -11.2% |
| Other amounts payable | 47/48 | €81,515 | €89,456 | +€7,941 | +9.7% |
| Accrued charges and deferred income | 492/3 | €1,280 | €0 | -€1,280 | -100% |
| Remuneration, social security and pensions | 62 | €1,493 | €1,888 | +€395 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,413 | €984 | -€429 | -30.3% |
| Other operating charges | 640/8 | €482 | €1,084 | +€602 | +125% |
| Gross operating margin | 9900 | €101,188 | €122,731 | +€21,543 | +21.3% |
| Operating profit (loss) | 9901 | €97,800 | €118,776 | +€20,975 | +21.4% |
| Financial income | 75/76B | €40 | €0 | -€40 | -99.9% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -99.9% |
| Financial charges | 65/66B | €269 | €728 | +€458 | +170% |
| Recurring financial charges | 65 | €269 | €728 | +€458 | +170% |
| Profit (loss) for the period before taxes | 9903 | €97,571 | €118,048 | +€20,477 | +21.0% |
| Income taxes | 67/77 | €25,800 | €31,203 | +€5,403 | +20.9% |
| Profit (loss) for the period | 9904 | €71,771 | €86,845 | +€15,074 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,771 | €86,845 | +€15,074 | +21.0% |
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 19 October 2026 via checked.be.