SOMAPREM: what changed
Two financial 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.
SOMAPREM
Largest movements
- Cash -€5,676
down €5,676 (-98.7%), from €5,749 to €73
mainly Net result for the year (-€33,553) and Investment in fixed assets (net) (-€2,900)
- Financial fixed assets +€2,900
up €2,900 (+113.5%), from €2,556 to €5,456
- Deferred charges and accrued income +€937
up €937 (+284.4%), from €329 to €1,266
- Receivables within one year -€407
down €407 (-18.3%), from €2,222 to €1,815
of which Other amounts receivable: -€256
- Profit (loss) carried forward -€33,553
down €33,553 (-250.0%), from -€13,423 to -€46,976
- Other debts +€25,249
up €25,249 (+901.0%), from €2,803 to €28,052
- Trade debts +€5,488
up €5,488 (+1158.6%), from €474 to €5,962
- Tax, wage and social debts +€569
up €569 (+103.2%), from €552 to €1,121
- Gross operating margin -€31,540
down €31,540 (-6162.0%), from -€512 to -€32,052
- Taxes -€917
no longer reported in 2025 (was €917)
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 | €10,856 | €8,610 | -€2,246 | -20.7% |
| Fixed assets | 21/28 | €2,556 | €5,456 | +€2,900 | +113.5% |
| Financial fixed assets | 28 | €2,556 | €5,456 | +€2,900 | +113.5% |
| Current assets | 29/58 | €8,300 | €3,154 | -€5,146 | -62.0% |
| Amounts receivable within one year | 40/41 | €2,222 | €1,815 | -€407 | -18.3% |
| Trade receivables | 40 | €1,966 | €1,815 | -€151 | -7.7% |
| Other amounts receivable | 41 | €256 | - | -€256 | |
| Cash at bank and in hand | 54/58 | €5,749 | €73 | -€5,676 | -98.7% |
| Deferred charges and accrued income | 490/1 | €329 | €1,266 | +€937 | +284.4% |
| Total equity and liabilities | 10/49 | €10,856 | €8,610 | -€2,246 | -20.7% |
| Equity | 10/15 | €7,028 | -€26,525 | -€33,553 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,423 | -€46,976 | -€33,553 | -250.0% |
| Amounts payable | 17/49 | €3,828 | €35,135 | +€31,307 | +817.9% |
| Amounts payable within one year | 42/48 | €3,828 | €35,135 | +€31,307 | +817.9% |
| Trade debts | 44 | €474 | €5,962 | +€5,488 | +1158.6% |
| Suppliers | 440/4 | €474 | €5,962 | +€5,488 | +1158.6% |
| Taxes, remuneration and social security | 45 | €552 | €1,121 | +€569 | +103.2% |
| Taxes | 450/3 | €552 | €1,121 | +€569 | +103.2% |
| Other amounts payable | 47/48 | €2,803 | €28,052 | +€25,249 | +901.0% |
| Other operating charges | 640/8 | €1,230 | €1,175 | -€56 | -4.5% |
| Gross operating margin | 9900 | -€512 | -€32,052 | -€31,540 | -6162.0% |
| Operating profit (loss) | 9901 | -€1,742 | -€33,226 | -€31,484 | -1807.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +83.5% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +83.5% |
| Financial charges | 65/66B | €307 | €329 | +€22 | +7.3% |
| Recurring financial charges | 65 | €307 | €329 | +€22 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,048 | -€33,553 | -€31,505 | -1538.6% |
| Income taxes | 67/77 | €917 | - | -€917 | |
| Profit (loss) for the period | 9904 | -€2,965 | -€33,553 | -€30,588 | -1031.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,965 | -€33,553 | -€30,588 | -1031.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.