SOMANA: what changed
What changed
SOMANA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€142,931
2024 · €164,357-€21,425
Equity
€15.6m
2024 · €15.4m+€142,931
Cash
€266,037
2024 · €143,655+€122,382
Balance sheet total
€25.5m
2024 · €25.4m+€133,462
Largest movements
Assets
- Receivables within one year +€266,054
up €266,054 (+4.0%), from €6.7m to €7.0m
of which Other amounts receivable: +€258,052
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs +€13,827
up €13,827 (+8.9%), from €155,421 to €169,248
- Turnover +€9,356
up €9,356 (+2.6%), from €353,410 to €362,766
- Taxes -€7,166
down €7,166 (-12.8%), from €56,117 to €48,951
- Services and other goods -€5,723
down €5,723 (-33.9%), from €16,866 to €11,144
- Financial income -€4,000
down €4,000 (-1.6%), from €251,051 to €247,052
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€164,357
Turnover
+€9,356
Other operating income
-€175
Services and other goods
+€5,723
Staff costs
-€13,827
Other operating charges
-€676
Other operating items
-€28,400
Financial income
-€4,000
Financial charges
+€3,409
Taxes
+€7,166
Result 2025
€142,931
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€57,618
Investment
+€180,000
Financing
€0
Cash 2024
€143,655
From operations (derived)
-€57,618
Net result for the year
+€142,931
Depreciation
+€19,000
Receivables within one year
-€266,054
Deferred charges and accrued income
+€55,974
Trade debts
-€12,176
Tax, wage and social debts
+€35,284
Other debts
-€30,850
Accrued charges and deferred income
-€1,728
Investment (derived)
+€180,000
Investment in fixed assets (net)
+€180,000
Cash 2025
€266,037
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,361,972 | €25,495,434 | +€133,462 | +0.5% |
| Fixed assets | 21/28 | €18,436,604 | €18,237,604 | -€199,000 | -1.1% |
| Tangible fixed assets | 22/27 | €66,422 | €47,422 | -€19,000 | -28.6% |
| Furniture and vehicles | 24 | €66,422 | €47,422 | -€19,000 | -28.6% |
| Financial fixed assets | 28 | €18,370,182 | €18,190,182 | -€180,000 | -1.0% |
| Affiliated companies | 280/1 | €18,370,182 | €18,190,182 | -€180,000 | -1.0% |
| Participating interests | 280 | €17,080,182 | €17,080,182 | = | 0.0% |
| Amounts receivable | 281 | €1,290,000 | €1,110,000 | -€180,000 | -14.0% |
| Current assets | 29/58 | €6,925,368 | €7,257,830 | +€332,462 | +4.8% |
| Amounts receivable within one year | 40/41 | €6,725,307 | €6,991,361 | +€266,054 | +4.0% |
| Trade receivables | 40 | €136,794 | €144,797 | +€8,002 | +5.8% |
| Other amounts receivable | 41 | €6,588,513 | €6,846,565 | +€258,052 | +3.9% |
| Cash at bank and in hand | 54/58 | €143,655 | €266,037 | +€122,382 | +85.2% |
| Deferred charges and accrued income | 490/1 | €56,406 | €432 | -€55,974 | -99.2% |
| Total equity and liabilities | 10/49 | €25,361,972 | €25,495,434 | +€133,462 | +0.5% |
| Equity | 10/15 | €15,449,699 | €15,592,631 | +€142,931 | +0.9% |
| Contributions | 10/11 | €3,067,500 | €3,067,500 | = | 0.0% |
| Capital | 10 | €3,067,500 | €3,067,500 | = | 0.0% |
| Issued capital | 100 | €3,067,500 | €3,067,500 | = | 0.0% |
| Revaluation surpluses | 12 | €11,612,360 | €11,612,360 | = | 0.0% |
| Reserves | 13 | €769,839 | €912,771 | +€142,931 | +18.6% |
| Non-distributable reserves | 130/1 | €40,921 | €48,067 | +€7,147 | +17.5% |
| Legal reserve | 130 | €40,921 | €48,067 | +€7,147 | +17.5% |
| Distributable reserves | 133 | €728,919 | €864,704 | +€135,785 | +18.6% |
| Amounts payable | 17/49 | €9,912,273 | €9,902,803 | -€9,470 | -0.1% |
| Amounts payable within one year | 42/48 | €9,905,910 | €9,898,168 | -€7,742 | -0.1% |
| Trade debts | 44 | €12,900 | €724 | -€12,176 | -94.4% |
| Suppliers | 440/4 | €12,900 | €724 | -€12,176 | -94.4% |
| Taxes, remuneration and social security | 45 | €55,759 | €91,043 | +€35,284 | +63.3% |
| Taxes | 450/3 | €28,911 | €26,990 | -€1,921 | -6.6% |
| Remuneration and social security | 454/9 | €26,848 | €64,053 | +€37,206 | +139% |
| Other amounts payable | 47/48 | €9,837,251 | €9,806,401 | -€30,850 | -0.3% |
| Accrued charges and deferred income | 492/3 | €6,363 | €4,636 | -€1,728 | -27.2% |
| Operating income | 70/76A | €357,769 | €365,565 | +€7,795 | +2.2% |
| Turnover | 70 | €353,410 | €362,766 | +€9,356 | +2.6% |
| Other operating income | 74 | €2,974 | €2,799 | -€175 | -5.9% |
| Non-recurring operating income | 76A | €1,386 | - | -€1,386 | |
| Operating charges | 60/66A | €191,729 | €227,524 | +€35,795 | +18.7% |
| Services and other goods | 61 | €16,866 | €11,144 | -€5,723 | -33.9% |
| Remuneration, social security and pensions | 62 | €155,421 | €169,248 | +€13,827 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,000 | €19,000 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €1,118 | +€676 | +153% |
| Non-recurring operating charges | 66A | - | €27,014 | +€27,014 | |
| Operating profit (loss) | 9901 | €166,040 | €138,040 | -€28,000 | -16.9% |
| Financial income | 75/76B | €251,051 | €247,052 | -€4,000 | -1.6% |
| Recurring financial income | 75 | €251,051 | €247,052 | -€4,000 | -1.6% |
| Income from current assets | 751 | €251,015 | €247,052 | -€3,963 | -1.6% |
| Other financial income | 752/9 | €36 | - | -€36 | |
| Financial charges | 65/66B | €196,618 | €193,209 | -€3,409 | -1.7% |
| Recurring financial charges | 65 | €196,618 | €193,209 | -€3,409 | -1.7% |
| Debt charges | 650 | €195,319 | €191,947 | -€3,372 | -1.7% |
| Other financial charges | 652/9 | €1,298 | €1,262 | -€37 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €220,474 | €191,883 | -€28,591 | -13.0% |
| Income taxes | 67/77 | €56,117 | €48,951 | -€7,166 | -12.8% |
| Taxes | 670/3 | €56,117 | €48,951 | -€7,166 | -12.8% |
| Profit (loss) for the period | 9904 | €164,357 | €142,931 | -€21,425 | -13.0% |
| Transfer from tax-exempt reserves | 789 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €248,557 | €142,931 | -€105,625 | -42.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.