SOMAPHAR: 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.
SOMAPHAR
Largest movements
- Receivables within one year -€3,528
down €3,528 (-96.1%), from €3,671 to €144
- Tangible fixed assets -€1,743
down €1,743 (-49.2%), from €3,541 to €1,798
- Cash -€127
down €127 (-99.7%), from €127 to €0
mainly Tax, wage and social debts (-€4,367) and Net result for the year (-€2,919)
- Tax, wage and social debts -€4,367
no longer reported in 2025 (was €4,367)
- Other debts +€3,537
new in 2025: €3,537
- Profit (loss) carried forward -€2,919
down €2,919 (-45.8%), from -€6,373 to -€9,291
- Current portion of long-term debt -€1,550
down €1,550 (-46.4%), from €3,342 to €1,792
- Short-term financial debts -€98
down €98 (-2.0%), from €5,003 to €4,905
- Gross operating margin +€1,275
up €1,275 (+95.1%), from -€1,340 to -€66
- Financial charges -€698
down €698 (-38.6%), from €1,808 to €1,110
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 | €7,340 | €1,942 | -€5,397 | -73.5% |
| Fixed assets | 21/28 | €3,541 | €1,798 | -€1,743 | -49.2% |
| Tangible fixed assets | 22/27 | €3,541 | €1,798 | -€1,743 | -49.2% |
| Furniture and vehicles | 24 | €3,541 | €1,798 | -€1,743 | -49.2% |
| Current assets | 29/58 | €3,799 | €144 | -€3,654 | -96.2% |
| Amounts receivable within one year | 40/41 | €3,671 | €144 | -€3,528 | -96.1% |
| Other amounts receivable | 41 | €3,671 | €144 | -€3,528 | -96.1% |
| Cash at bank and in hand | 54/58 | €127 | €0 | -€127 | -99.7% |
| Total equity and liabilities | 10/49 | €7,340 | €1,942 | -€5,397 | -73.5% |
| Equity | 10/15 | -€5,373 | -€8,291 | -€2,919 | -54.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,373 | -€9,291 | -€2,919 | -45.8% |
| Amounts payable | 17/49 | €12,712 | €10,234 | -€2,479 | -19.5% |
| Amounts payable within one year | 42/48 | €12,712 | €10,234 | -€2,479 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €3,342 | €1,792 | -€1,550 | -46.4% |
| Financial debts | 43 | €5,003 | €4,905 | -€98 | -2.0% |
| Credit institutions | 430/8 | €5,003 | €4,905 | -€98 | -2.0% |
| Taxes, remuneration and social security | 45 | €4,367 | - | -€4,367 | |
| Taxes | 450/3 | €4,367 | - | -€4,367 | |
| Other amounts payable | 47/48 | - | €3,537 | +€3,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,743 | €1,743 | = | 0.0% |
| Non-recurring operating charges | 66A | €4,219 | - | -€4,219 | |
| Gross operating margin | 9900 | -€1,340 | -€66 | +€1,275 | +95.1% |
| Operating profit (loss) | 9901 | -€7,302 | -€1,809 | +€5,494 | +75.2% |
| Financial charges | 65/66B | €1,808 | €1,110 | -€698 | -38.6% |
| Recurring financial charges | 65 | €1,808 | €1,110 | -€698 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,110 | -€2,919 | +€6,191 | +68.0% |
| Profit (loss) for the period | 9904 | -€9,110 | -€2,919 | +€6,191 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,110 | -€2,919 | +€6,191 | +68.0% |
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 29 September 2026 via checked.be.