SOMAMEC: 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.
SOMAMEC
Largest movements
- Receivables within one year -€99,369
down €99,369 (-90.6%), from €109,654 to €10,285
of which Other amounts receivable: -€101,917
- Stocks and contracts -€75,735
down €75,735 (-48.5%), from €156,080 to €80,345
- Tangible fixed assets -€9,387
down €9,387 (-1.7%), from €546,282 to €536,895
of which Furniture and vehicles: -€9,206
- Other debts -€75,344
down €75,344 (-44.7%), from €168,655 to €93,311
- Profit (loss) carried forward -€49,317
down €49,317, from €29,236 to -€20,081
- Trade debts -€36,211
down €36,211 (-90.3%), from €40,100 to €3,889
- Debts after one year -€21,459
down €21,459 (-5.0%), from €426,994 to €405,535
- Gross operating margin -€110,983
down €110,983, from €91,775 to -€19,208
- Depreciation -€9,702
down €9,702 (-96.4%), from €10,065 to €363
- Staff costs +€8,641
up €8,641 (+362.8%), from €2,382 to €11,023
- Financial charges -€2,003
down €2,003 (-10.4%), from €19,325 to €17,322
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 | €821,487 | €637,834 | -€183,653 | -22.4% |
| Fixed assets | 21/28 | €546,282 | €536,895 | -€9,387 | -1.7% |
| Tangible fixed assets | 22/27 | €546,282 | €536,895 | -€9,387 | -1.7% |
| Land and buildings | 22 | €503,796 | €503,853 | +€57 | 0.0% |
| Plant, machinery and equipment | 23 | €17,971 | €17,773 | -€198 | -1.1% |
| Furniture and vehicles | 24 | €19,190 | €9,984 | -€9,206 | -48.0% |
| Other tangible fixed assets | 26 | €5,325 | €5,285 | -€40 | -0.8% |
| Current assets | 29/58 | €275,205 | €100,939 | -€174,266 | -63.3% |
| Stocks and contracts in progress | 3 | €156,080 | €80,345 | -€75,735 | -48.5% |
| Stocks | 30/36 | €156,080 | €80,345 | -€75,735 | -48.5% |
| Amounts receivable within one year | 40/41 | €109,654 | €10,285 | -€99,369 | -90.6% |
| Trade receivables | 40 | - | €2,548 | +€2,548 | |
| Other amounts receivable | 41 | €109,654 | €7,737 | -€101,917 | -92.9% |
| Cash at bank and in hand | 54/58 | €7,863 | €9,942 | +€2,079 | +26.4% |
| Deferred charges and accrued income | 490/1 | €1,608 | €367 | -€1,241 | -77.2% |
| Total equity and liabilities | 10/49 | €821,487 | €637,834 | -€183,653 | -22.4% |
| Equity | 10/15 | €125,838 | €76,521 | -€49,317 | -39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,002 | €78,002 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,142 | €76,142 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,236 | -€20,081 | -€49,317 | |
| Provisions and deferred taxes | 16 | €25,351 | €25,351 | = | 0.0% |
| Deferred taxes | 168 | €25,351 | €25,351 | = | 0.0% |
| Amounts payable | 17/49 | €670,298 | €535,962 | -€134,336 | -20.0% |
| Amounts payable after more than one year | 17 | €426,994 | €405,535 | -€21,459 | -5.0% |
| Financial debts | 170/4 | €426,994 | €405,535 | -€21,459 | -5.0% |
| Amounts payable within one year | 42/48 | €233,766 | €120,889 | -€112,877 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €22,173 | €22,458 | +€285 | +1.3% |
| Financial debts | 43 | €2,388 | - | -€2,388 | |
| Credit institutions | 430/8 | €2,388 | - | -€2,388 | |
| Trade debts | 44 | €40,100 | €3,889 | -€36,211 | -90.3% |
| Suppliers | 440/4 | €40,100 | €3,889 | -€36,211 | -90.3% |
| Taxes, remuneration and social security | 45 | €450 | €1,231 | +€781 | +173.6% |
| Taxes | 450/3 | - | €631 | +€631 | |
| Remuneration and social security | 454/9 | €450 | €600 | +€150 | +33.3% |
| Other amounts payable | 47/48 | €168,655 | €93,311 | -€75,344 | -44.7% |
| Accrued charges and deferred income | 492/3 | €9,538 | €9,538 | = | 0.0% |
| Non-recurring operating income | 76A | €101,402 | €2,367 | -€99,035 | -97.7% |
| Remuneration, social security and pensions | 62 | €2,382 | €11,023 | +€8,641 | +362.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,065 | €363 | -€9,702 | -96.4% |
| Other operating charges | 640/8 | €2,252 | €1,368 | -€884 | -39.3% |
| Gross operating margin | 9900 | €91,775 | -€19,208 | -€110,983 | |
| Operating profit (loss) | 9901 | €77,076 | -€31,962 | -€109,038 | |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €19,325 | €17,322 | -€2,003 | -10.4% |
| Recurring financial charges | 65 | €19,325 | €17,322 | -€2,003 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €57,751 | -€49,239 | -€106,990 | |
| Transfer to deferred taxes | 680 | €25,350 | - | -€25,350 | |
| Income taxes | 67/77 | - | €78 | +€78 | |
| Profit (loss) for the period | 9904 | €32,401 | -€49,317 | -€81,718 | |
| Transfer to tax-exempt reserves | 689 | €76,052 | - | -€76,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,651 | -€49,317 | -€5,666 | -13.0% |
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 5 October 2026 via checked.be.