SOMAPI: 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.
SOMAPI
Largest movements
- Cash -€109,874
down €109,874 (-39.3%), from €279,237 to €169,362
mainly Current investments (-€100,000) and Contributions, distributions and other (-€42,000)
- Current investments +€100,000
up €100,000, from €0 to €100,000
- Intangible fixed assets -€9,500
down €9,500 (-30.3%), from €31,363 to €21,863
- Tangible fixed assets -€3,630
down €3,630 (-24.7%), from €14,708 to €11,079
of which Land and buildings: -€2,102
- Reserves -€61,452
down €61,452 (-19.5%), from €315,916 to €254,464
- Other debts +€37,491
up €37,491 (+167.3%), from €22,412 to €59,903
- Other operating charges -€71,492
down €71,492 (-93.8%), from €76,203 to €4,711
- Gross operating margin +€14,931
up €14,931 (+80.5%), from -€18,540 to -€3,609
- Financial charges -€2,204
down €2,204 (-90.7%), from €2,430 to €226
- Financial income -€779
down €779 (-23.0%), from €3,380 to €2,601
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 | €341,527 | €317,064 | -€24,463 | -7.2% |
| Fixed assets | 21/28 | €46,071 | €32,942 | -€13,130 | -28.5% |
| Intangible fixed assets | 21 | €31,363 | €21,863 | -€9,500 | -30.3% |
| Tangible fixed assets | 22/27 | €14,708 | €11,079 | -€3,630 | -24.7% |
| Land and buildings | 22 | €12,322 | €10,220 | -€2,102 | -17.1% |
| Plant, machinery and equipment | 23 | €1,701 | €494 | -€1,207 | -71.0% |
| Furniture and vehicles | 24 | €686 | €366 | -€320 | -46.7% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €295,456 | €284,122 | -€11,334 | -3.8% |
| Amounts receivable within one year | 40/41 | €14,995 | €13,542 | -€1,452 | -9.7% |
| Trade receivables | 40 | €6,796 | €10,408 | +€3,612 | +53.1% |
| Other amounts receivable | 41 | €8,198 | €3,134 | -€5,064 | -61.8% |
| Current investments | 50/53 | €0 | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €279,237 | €169,362 | -€109,874 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,217 | -€7 | -0.6% |
| Total equity and liabilities | 10/49 | €341,527 | €317,064 | -€24,463 | -7.2% |
| Equity | 10/15 | €316,916 | €255,464 | -€61,452 | -19.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €315,916 | €254,464 | -€61,452 | -19.5% |
| Distributable reserves | 133 | €315,916 | €254,464 | -€61,452 | -19.5% |
| Amounts payable | 17/49 | €24,611 | €61,600 | +€36,988 | +150.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,611 | €61,600 | +€36,988 | +150.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €674 | +€674 | |
| Trade debts | 44 | €2,199 | €1,023 | -€1,176 | -53.5% |
| Suppliers | 440/4 | €2,199 | €1,023 | -€1,176 | -53.5% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €22,412 | €59,903 | +€37,491 | +167.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,130 | €13,130 | -€0 | 0.0% |
| Other operating charges | 640/8 | €76,203 | €4,711 | -€71,492 | -93.8% |
| Gross operating margin | 9900 | -€18,540 | -€3,609 | +€14,931 | +80.5% |
| Operating profit (loss) | 9901 | -€107,872 | -€21,449 | +€86,423 | +80.1% |
| Financial income | 75/76B | €3,380 | €2,601 | -€779 | -23.0% |
| Recurring financial income | 75 | €3,380 | €2,601 | -€779 | -23.0% |
| Financial charges | 65/66B | €2,430 | €226 | -€2,204 | -90.7% |
| Recurring financial charges | 65 | €2,430 | €226 | -€2,204 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | -€106,922 | -€19,073 | +€87,848 | +82.2% |
| Income taxes | 67/77 | €358 | €378 | +€20 | +5.7% |
| Profit (loss) for the period | 9904 | -€107,280 | -€19,452 | +€87,828 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,280 | -€19,452 | +€87,828 | +81.9% |
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 28 September 2026 via checked.be.