SOMAN SERVICES: 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.
SOMAN SERVICES
Largest movements
- Receivables within one year +€171,208
up €171,208 (+173.1%), from €98,903 to €270,111
of which Trade receivables: +€172,499
- Cash +€24,169
up €24,169 (+446.0%), from €5,419 to €29,587
mainly Advances received (+€188,451) and Net result for the year (+€35,583)
- Tangible fixed assets -€23,943
down €23,943 (-21.1%), from €113,647 to €89,704
of which Plant, machinery and equipment: -€12,924
- Deferred charges and accrued income +€9,484
new in 2024: €9,484
- Advances received +€188,451
new in 2024: €188,451
- Accrued charges and deferred income -€13,348
no longer reported in 2024 (was €13,348)
- Reserves +€12,880
up €12,880 (+15.3%), from €84,120 to €97,000
of which Distributable reserves: +€12,880
- Trade debts -€9,048
down €9,048 (-77.0%), from €11,750 to €2,703
- Current portion of long-term debt -€4,283
down €4,283 (-77.9%), from €5,498 to €1,215
- Gross operating margin +€5,630
up €5,630 (+6.6%), from €84,680 to €90,310
- Depreciation +€4,924
up €4,924 (+20.7%), from €23,826 to €28,750
- Other operating charges -€1,043
down €1,043 (-30.1%), from €3,461 to €2,418
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,987 | €398,920 | +€180,933 | +83.0% |
| Fixed assets | 21/28 | €113,666 | €89,738 | -€23,928 | -21.1% |
| Tangible fixed assets | 22/27 | €113,647 | €89,704 | -€23,943 | -21.1% |
| Land and buildings | 22 | €50,498 | €46,551 | -€3,947 | -7.8% |
| Plant, machinery and equipment | 23 | €51,296 | €38,371 | -€12,924 | -25.2% |
| Furniture and vehicles | 24 | €11,853 | €4,781 | -€7,072 | -59.7% |
| Financial fixed assets | 28 | €19 | €34 | +€15 | +78.7% |
| Current assets | 29/58 | €104,322 | €309,182 | +€204,861 | +196.4% |
| Amounts receivable within one year | 40/41 | €98,903 | €270,111 | +€171,208 | +173.1% |
| Trade receivables | 40 | €93,939 | €266,438 | +€172,499 | +183.6% |
| Other amounts receivable | 41 | €4,964 | €3,673 | -€1,291 | -26.0% |
| Cash at bank and in hand | 54/58 | €5,419 | €29,587 | +€24,169 | +446.0% |
| Deferred charges and accrued income | 490/1 | - | €9,484 | +€9,484 | |
| Total equity and liabilities | 10/49 | €217,987 | €398,920 | +€180,933 | +83.0% |
| Equity | 10/15 | €176,820 | €191,283 | +€14,463 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,120 | €97,000 | +€12,880 | +15.3% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €81,120 | €94,000 | +€12,880 | +15.9% |
| Profit (loss) carried forward | 14 | €86,500 | €88,083 | +€1,583 | +1.8% |
| Amounts payable | 17/49 | €41,167 | €207,637 | +€166,470 | +404.4% |
| Amounts payable within one year | 42/48 | €27,819 | €207,637 | +€179,818 | +646.4% |
| Current portion of amounts payable after more than one year | 42 | €5,498 | €1,215 | -€4,283 | -77.9% |
| Trade debts | 44 | €11,750 | €2,703 | -€9,048 | -77.0% |
| Suppliers | 440/4 | €11,750 | €2,703 | -€9,048 | -77.0% |
| Advances received on contracts in progress | 46 | - | €188,451 | +€188,451 | |
| Taxes, remuneration and social security | 45 | €9,453 | €12,307 | +€2,854 | +30.2% |
| Taxes | 450/3 | €9,453 | €10,407 | +€954 | +10.1% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €1,118 | €2,962 | +€1,844 | +164.9% |
| Accrued charges and deferred income | 492/3 | €13,348 | - | -€13,348 | |
| Remuneration, social security and pensions | 62 | €4,312 | €4,850 | +€539 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,826 | €28,750 | +€4,924 | +20.7% |
| Other operating charges | 640/8 | €3,461 | €2,418 | -€1,043 | -30.1% |
| Gross operating margin | 9900 | €84,680 | €90,310 | +€5,630 | +6.6% |
| Operating profit (loss) | 9901 | €53,081 | €54,291 | +€1,211 | +2.3% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €693 | €1,001 | +€309 | +44.6% |
| Recurring financial charges | 65 | €693 | €1,001 | +€309 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €52,388 | €53,290 | +€902 | +1.7% |
| Income taxes | 67/77 | €16,953 | €17,707 | +€754 | +4.4% |
| Profit (loss) for the period | 9904 | €35,435 | €35,583 | +€148 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,435 | €35,583 | +€148 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.