SOMAREST: 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.
SOMAREST
Largest movements
- Cash -€21,401
down €21,401 (-11.5%), from €186,824 to €165,422
mainly Other debts (-€50,000) and Contributions, distributions and other (-€40,000)
- Receivables within one year -€14,416
down €14,416 (-8.1%), from €178,782 to €164,366
- Stocks and contracts +€5,956
up €5,956 (+27.1%), from €21,940 to €27,896
- Other debts -€50,000
down €50,000 (-50.3%), from €99,346 to €49,346
- Trade debts +€19,910
up €19,910 (+13.9%), from €143,642 to €163,552
- Tax, wage and social debts +€4,804
up €4,804 (+6.3%), from €76,319 to €81,123
of which Remuneration and social security: +€4,109
- Staff costs +€63,085
up €63,085 (+8.8%), from €720,889 to €783,974
- Gross operating margin +€11,082
up €11,082 (+1.3%), from €826,459 to €837,541
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 | €390,161 | €362,617 | -€27,544 | -7.1% |
| Fixed assets | 21/28 | €934 | €467 | -€467 | -50.0% |
| Tangible fixed assets | 22/27 | €934 | €467 | -€467 | -50.0% |
| Furniture and vehicles | 24 | €934 | €467 | -€467 | -50.0% |
| Current assets | 29/58 | €389,226 | €362,149 | -€27,077 | -7.0% |
| Stocks and contracts in progress | 3 | €21,940 | €27,896 | +€5,956 | +27.1% |
| Stocks | 30/36 | €21,940 | €27,896 | +€5,956 | +27.1% |
| Amounts receivable within one year | 40/41 | €178,782 | €164,366 | -€14,416 | -8.1% |
| Other amounts receivable | 41 | €178,782 | €164,366 | -€14,416 | -8.1% |
| Cash at bank and in hand | 54/58 | €186,824 | €165,422 | -€21,401 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,681 | €4,465 | +€2,784 | +165.6% |
| Total equity and liabilities | 10/49 | €390,161 | €362,617 | -€27,544 | -7.1% |
| Equity | 10/15 | €70,854 | €68,595 | -€2,258 | -3.2% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,854 | €32,595 | -€2,258 | -6.5% |
| Amounts payable | 17/49 | €319,307 | €294,021 | -€25,286 | -7.9% |
| Amounts payable within one year | 42/48 | €319,307 | €294,021 | -€25,286 | -7.9% |
| Trade debts | 44 | €143,642 | €163,552 | +€19,910 | +13.9% |
| Suppliers | 440/4 | €143,642 | €163,552 | +€19,910 | +13.9% |
| Taxes, remuneration and social security | 45 | €76,319 | €81,123 | +€4,804 | +6.3% |
| Taxes | 450/3 | - | €695 | +€695 | |
| Remuneration and social security | 454/9 | €76,319 | €80,428 | +€4,109 | +5.4% |
| Other amounts payable | 47/48 | €99,346 | €49,346 | -€50,000 | -50.3% |
| Remuneration, social security and pensions | 62 | €720,889 | €783,974 | +€63,085 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €467 | = | 0.0% |
| Other operating charges | 640/8 | €4,844 | €4,509 | -€335 | -6.9% |
| Gross operating margin | 9900 | €826,459 | €837,541 | +€11,082 | +1.3% |
| Operating profit (loss) | 9901 | €100,259 | €48,591 | -€51,668 | -51.5% |
| Financial charges | 65/66B | €6,951 | €8,155 | +€1,203 | +17.3% |
| Recurring financial charges | 65 | €6,951 | €8,155 | +€1,203 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €93,308 | €40,437 | -€52,871 | -56.7% |
| Income taxes | 67/77 | €880 | €2,695 | +€1,815 | +206.1% |
| Profit (loss) for the period | 9904 | €92,428 | €37,742 | -€54,686 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,428 | €37,742 | -€54,686 | -59.2% |
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 30 September 2026 via checked.be.