SOMAR: 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.
SOMAR
Largest movements
- Cash -€22,081
down €22,081 (-41.3%), from €53,445 to €31,364
mainly Contributions, distributions and other (-€32,959) and Receivables within one year (-€12,020)
- Tangible fixed assets -€14,164
down €14,164 (-18.0%), from €78,737 to €64,574
of which Land and buildings: -€7,964
- Receivables within one year +€12,020
up €12,020 (+317.8%), from €3,782 to €15,801
of which Trade receivables: +€13,117
- Deferred charges and accrued income +€7,052
up €7,052 (+185.1%), from €3,810 to €10,862
- Reserves -€25,013
down €25,013 (-25.0%), from €99,859 to €74,846
- Trade debts +€16,489
up €16,489 (+228.6%), from €7,213 to €23,702
- Debts after one year -€8,231
down €8,231 (-85.6%), from €9,617 to €1,385
- Gross operating margin -€8,860
down €8,860 (-22.0%), from €40,233 to €31,373
- Taxes -€1,896
down €1,896 (-28.6%), from €6,632 to €4,737
- Depreciation -€989
down €989 (-5.8%), from €17,079 to €16,090
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 | €145,884 | €128,727 | -€17,157 | -11.8% |
| Fixed assets | 21/28 | €78,737 | €64,574 | -€14,164 | -18.0% |
| Tangible fixed assets | 22/27 | €78,737 | €64,574 | -€14,164 | -18.0% |
| Land and buildings | 22 | €43,482 | €35,518 | -€7,964 | -18.3% |
| Plant, machinery and equipment | 23 | €27,651 | €22,589 | -€5,062 | -18.3% |
| Furniture and vehicles | 24 | €7,604 | €6,466 | -€1,138 | -15.0% |
| Current assets | 29/58 | €67,147 | €64,154 | -€2,993 | -4.5% |
| Stocks and contracts in progress | 3 | €6,111 | €6,127 | +€16 | +0.3% |
| Stocks | 30/36 | €6,111 | €6,127 | +€16 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,782 | €15,801 | +€12,020 | +317.8% |
| Trade receivables | 40 | €859 | €13,976 | +€13,117 | +1526.7% |
| Other amounts receivable | 41 | €2,922 | €1,825 | -€1,097 | -37.6% |
| Cash at bank and in hand | 54/58 | €53,445 | €31,364 | -€22,081 | -41.3% |
| Deferred charges and accrued income | 490/1 | €3,810 | €10,862 | +€7,052 | +185.1% |
| Total equity and liabilities | 10/49 | €145,884 | €128,727 | -€17,157 | -11.8% |
| Equity | 10/15 | €118,451 | €93,438 | -€25,013 | -21.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €99,859 | €74,846 | -€25,013 | -25.0% |
| Distributable reserves | 133 | €99,859 | €74,846 | -€25,013 | -25.0% |
| Amounts payable | 17/49 | €27,433 | €35,289 | +€7,856 | +28.6% |
| Amounts payable after more than one year | 17 | €9,617 | €1,385 | -€8,231 | -85.6% |
| Financial debts | 170/4 | €9,617 | €1,385 | -€8,231 | -85.6% |
| Amounts payable within one year | 42/48 | €17,177 | €33,223 | +€16,047 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €8,096 | €8,231 | +€136 | +1.7% |
| Trade debts | 44 | €7,213 | €23,702 | +€16,489 | +228.6% |
| Suppliers | 440/4 | €7,213 | €23,702 | +€16,489 | +228.6% |
| Taxes, remuneration and social security | 45 | €1,417 | €973 | -€445 | -31.4% |
| Taxes | 450/3 | €1,417 | €973 | -€445 | -31.4% |
| Other amounts payable | 47/48 | €450 | €317 | -€134 | -29.7% |
| Accrued charges and deferred income | 492/3 | €640 | €681 | +€41 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,079 | €16,090 | -€989 | -5.8% |
| Other operating charges | 640/8 | €1,283 | €1,477 | +€194 | +15.1% |
| Gross operating margin | 9900 | €40,233 | €31,373 | -€8,860 | -22.0% |
| Operating profit (loss) | 9901 | €21,871 | €13,806 | -€8,065 | -36.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,067 | €1,123 | +€57 | +5.3% |
| Recurring financial charges | 65 | €1,067 | €1,123 | +€57 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €20,805 | €12,683 | -€8,122 | -39.0% |
| Income taxes | 67/77 | €6,632 | €4,737 | -€1,896 | -28.6% |
| Profit (loss) for the period | 9904 | €14,172 | €7,946 | -€6,226 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,172 | €7,946 | -€6,226 | -43.9% |
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 2 October 2026 via checked.be.