SOMAR: 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.
SOMAR
Largest movements
- Tangible fixed assets -€28,109
down €28,109 (-17.0%), from €165,707 to €137,598
of which Other tangible fixed assets: -€16,230
- Receivables within one year +€17,987
up €17,987 (+88.7%), from €20,281 to €38,268
of which Trade receivables: +€13,540
- Cash -€11,473
down €11,473 (-18.9%), from €60,715 to €49,242
mainly Net result for the year (-€117,253) and Trade debts (-€19,792)
- Stocks and contracts -€10,114
down €10,114 (-42.1%), from €24,036 to €13,921
- Deferred charges and accrued income -€4,138
down €4,138 (-69.8%), from €5,926 to €1,787
- Profit (loss) carried forward -€117,253
down €117,253 (-51.1%), from -€229,647 to -€346,900
- Tax, wage and social debts +€112,882
up €112,882 (+67.5%), from €167,163 to €280,045
of which Remuneration and social security: +€102,307
- Trade debts -€19,792
down €19,792 (-21.0%), from €94,430 to €74,638
- Debts after one year -€13,287
down €13,287 (-23.2%), from €57,358 to €44,071
- Gross operating margin +€28,526
up €28,526 (+5.0%), from €568,445 to €596,972
- Taxes -€23,122
down €23,122, from €13,105 to -€10,017
- Staff costs +€19,918
up €19,918 (+3.0%), from €660,917 to €680,836
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.
Derived cash bridge
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 | €278,262 | €241,368 | -€36,894 | -13.3% |
| Fixed assets | 21/28 | €167,305 | €138,149 | -€29,156 | -17.4% |
| Intangible fixed assets | 21 | €1,046 | - | -€1,046 | |
| Tangible fixed assets | 22/27 | €165,707 | €137,598 | -€28,109 | -17.0% |
| Plant, machinery and equipment | 23 | €40,548 | €30,638 | -€9,910 | -24.4% |
| Furniture and vehicles | 24 | €13,676 | €11,707 | -€1,969 | -14.4% |
| Other tangible fixed assets | 26 | €111,483 | €95,253 | -€16,230 | -14.6% |
| Financial fixed assets | 28 | €551 | €551 | = | 0.0% |
| Current assets | 29/58 | €110,957 | €103,219 | -€7,738 | -7.0% |
| Stocks and contracts in progress | 3 | €24,036 | €13,921 | -€10,114 | -42.1% |
| Stocks | 30/36 | €24,036 | €13,921 | -€10,114 | -42.1% |
| Amounts receivable within one year | 40/41 | €20,281 | €38,268 | +€17,987 | +88.7% |
| Trade receivables | 40 | €13,852 | €27,392 | +€13,540 | +97.7% |
| Other amounts receivable | 41 | €6,429 | €10,876 | +€4,448 | +69.2% |
| Cash at bank and in hand | 54/58 | €60,715 | €49,242 | -€11,473 | -18.9% |
| Deferred charges and accrued income | 490/1 | €5,926 | €1,787 | -€4,138 | -69.8% |
| Total equity and liabilities | 10/49 | €278,262 | €241,368 | -€36,894 | -13.3% |
| Equity | 10/15 | -€66,037 | -€183,290 | -€117,253 | -178% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | - | -€14,874 | |
| Reserves not available under the articles | 1311 | €14,874 | - | -€14,874 | |
| Distributable reserves | 133 | - | €14,874 | +€14,874 | |
| Profit (loss) carried forward | 14 | -€229,647 | -€346,900 | -€117,253 | -51.1% |
| Amounts payable | 17/49 | €344,299 | €424,658 | +€80,359 | +23.3% |
| Amounts payable after more than one year | 17 | €57,358 | €44,071 | -€13,287 | -23.2% |
| Financial debts | 170/4 | €57,358 | €44,071 | -€13,287 | -23.2% |
| Amounts payable within one year | 42/48 | €286,853 | €380,521 | +€93,667 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €25,260 | €25,837 | +€577 | +2.3% |
| Trade debts | 44 | €94,430 | €74,638 | -€19,792 | -21.0% |
| Suppliers | 440/4 | €94,430 | €74,638 | -€19,792 | -21.0% |
| Taxes, remuneration and social security | 45 | €167,163 | €280,045 | +€112,882 | +67.5% |
| Taxes | 450/3 | €26,334 | €36,910 | +€10,575 | +40.2% |
| Remuneration and social security | 454/9 | €140,829 | €243,135 | +€102,307 | +72.6% |
| Accrued charges and deferred income | 492/3 | €88 | €67 | -€21 | -23.6% |
| Remuneration, social security and pensions | 62 | €660,917 | €680,836 | +€19,918 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,070 | €30,553 | +€1,482 | +5.1% |
| Other operating charges | 640/8 | €8,056 | €4,449 | -€3,607 | -44.8% |
| Gross operating margin | 9900 | €568,445 | €596,972 | +€28,526 | +5.0% |
| Operating profit (loss) | 9901 | -€129,599 | -€118,865 | +€10,733 | +8.3% |
| Financial income | 75/76B | €1,431 | €307 | -€1,123 | -78.5% |
| Recurring financial income | 75 | €1,431 | €307 | -€1,123 | -78.5% |
| Financial charges | 65/66B | €8,397 | €8,712 | +€315 | +3.7% |
| Recurring financial charges | 65 | €8,397 | €8,712 | +€315 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€136,565 | -€127,270 | +€9,295 | +6.8% |
| Income taxes | 67/77 | €13,105 | -€10,017 | -€23,122 | |
| Profit (loss) for the period | 9904 | -€149,670 | -€117,253 | +€32,417 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,670 | -€117,253 | +€32,417 | +21.7% |
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 14 October 2026 via checked.be.