SOMANAR: 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.
SOMANAR
Largest movements
- Receivables within one year -€481,316
down €481,316 (-20.4%), from €2.4m to €1.9m
- Other debts -€905,338
down €905,338 (-26.7%), from €3.4m to €2.5m
- Profit (loss) carried forward +€426,688
up €426,688 (+13.9%), from €3.1m to €3.5m
- Financial income +€400,000
new in 2024: €400,000
- Gross operating margin +€8,545
up €8,545 (+37.9%), from €22,530 to €31,075
- Financial charges -€2,490
down €2,490 (-82.1%), from €3,034 to €544
of which Non-recurring financial charges: -€2,500
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 | €6,804,955 | €6,302,973 | -€501,982 | -7.4% |
| Fixed assets | 21/28 | €4,439,953 | €4,414,963 | -€24,991 | -0.6% |
| Tangible fixed assets | 22/27 | €635,430 | €610,439 | -€24,991 | -3.9% |
| Land and buildings | 22 | €635,430 | €610,439 | -€24,991 | -3.9% |
| Financial fixed assets | 28 | €3,804,523 | €3,804,523 | = | 0.0% |
| Current assets | 29/58 | €2,365,002 | €1,888,011 | -€476,991 | -20.2% |
| Amounts receivable within one year | 40/41 | €2,364,627 | €1,883,310 | -€481,316 | -20.4% |
| Other amounts receivable | 41 | €2,364,627 | €1,883,310 | -€481,316 | -20.4% |
| Cash at bank and in hand | 54/58 | €375 | €4,700 | +€4,325 | +1152.5% |
| Total equity and liabilities | 10/49 | €6,804,955 | €6,302,973 | -€501,982 | -7.4% |
| Equity | 10/15 | €3,363,980 | €3,775,266 | +€411,287 | +12.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €98,521 | €83,121 | -€15,401 | -15.6% |
| Tax-exempt reserves | 132 | €98,521 | €83,121 | -€15,401 | -15.6% |
| Profit (loss) carried forward | 14 | €3,065,458 | €3,492,146 | +€426,688 | +13.9% |
| Provisions and deferred taxes | 16 | €50,731 | €42,801 | -€7,930 | -15.6% |
| Deferred taxes | 168 | €50,731 | €42,801 | -€7,930 | -15.6% |
| Amounts payable | 17/49 | €3,390,245 | €2,484,906 | -€905,338 | -26.7% |
| Amounts payable within one year | 42/48 | €3,390,245 | €2,484,906 | -€905,338 | -26.7% |
| Other amounts payable | 47/48 | €3,390,245 | €2,484,906 | -€905,338 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,991 | €24,991 | = | 0.0% |
| Other operating charges | 640/8 | €2,113 | €2,184 | +€71 | +3.4% |
| Gross operating margin | 9900 | €22,530 | €31,075 | +€8,545 | +37.9% |
| Operating profit (loss) | 9901 | -€4,574 | €3,900 | +€8,474 | |
| Financial income | 75/76B | - | €400,000 | +€400,000 | |
| Recurring financial income | 75 | - | €400,000 | +€400,000 | |
| Financial charges | 65/66B | €3,034 | €544 | -€2,490 | -82.1% |
| Recurring financial charges | 65 | €534 | €544 | +€10 | +1.9% |
| Non-recurring financial charges | 66B | €2,500 | - | -€2,500 | |
| Profit (loss) for the period before taxes | 9903 | -€7,607 | €403,356 | +€410,964 | |
| Transfer from deferred taxes | 780 | €7,930 | €7,930 | = | 0.0% |
| Profit (loss) for the period | 9904 | €323 | €411,287 | +€410,964 | +127308.3% |
| Transfer from tax-exempt reserves | 789 | €15,401 | €15,401 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,724 | €426,688 | +€410,964 | +2613.7% |
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 4 October 2026 via checked.be.