Somarine: what changed
Somarine
Largest movements
- Cash -€75,001
down €75,001 (-88.0%), from €85,226 to €10,225
mainly Other debts (-€83,204) and Investment in fixed assets (net) (-€73,856)
- Receivables within one year -€48,133
down €48,133 (-33.8%), from €142,211 to €94,079
of which Trade receivables: -€53,788
- Tangible fixed assets +€35,842
up €35,842 (+11.2%), from €321,398 to €357,240
of which Other tangible fixed assets: +€52,050
- Other debts -€83,204
down €83,204 (-21.3%), from €389,885 to €306,681
- Profit (loss) carried forward +€79,203
up €79,203, from €0 to €79,203
- Trade debts -€70,572
down €70,572 (-76.8%), from €91,861 to €21,288
- Current portion of long-term debt +€21,112
up €21,112 (+130%), from €16,232 to €37,344
- Tax, wage and social debts -€16,896
down €16,896 (-59.1%), from €28,591 to €11,695
of which Taxes: -€17,687
- Staff costs +€62,890
up €62,890 (+67.2%), from €93,639 to €156,530
- Taxes -€16,928
down €16,928 (-35.4%), from €47,791 to €30,863
- Depreciation +€4,243
up €4,243 (+12.6%), from €33,771 to €38,014
- Financial charges +€3,634
up €3,634 (+104%), from €3,478 to €7,112
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €558,999 | €471,331 | -€87,668 | -15.7% |
| Fixed assets | 21/28 | €321,398 | €357,240 | +€35,842 | +11.2% |
| Tangible fixed assets | 22/27 | €321,398 | €357,240 | +€35,842 | +11.2% |
| Plant, machinery and equipment | 23 | €26,821 | €21,024 | -€5,797 | -21.6% |
| Furniture and vehicles | 24 | €124,926 | €114,515 | -€10,411 | -8.3% |
| Other tangible fixed assets | 26 | €169,651 | €221,701 | +€52,050 | +30.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €237,601 | €114,091 | -€123,510 | -52.0% |
| Amounts receivable within one year | 40/41 | €142,211 | €94,079 | -€48,133 | -33.8% |
| Trade receivables | 40 | €138,637 | €84,849 | -€53,788 | -38.8% |
| Other amounts receivable | 41 | €3,575 | €9,229 | +€5,655 | +158% |
| Cash at bank and in hand | 54/58 | €85,226 | €10,225 | -€75,001 | -88.0% |
| Deferred charges and accrued income | 490/1 | €10,164 | €9,788 | -€376 | -3.7% |
| Total equity and liabilities | 10/49 | €558,999 | €471,331 | -€87,668 | -15.7% |
| Equity | 10/15 | €8,060 | €87,263 | +€79,203 | +983% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €79,203 | +€79,203 | |
| Amounts payable | 17/49 | €550,939 | €384,067 | -€166,872 | -30.3% |
| Amounts payable after more than one year | 17 | €3,859 | €0 | -€3,859 | -100% |
| Financial debts | 170/4 | €3,859 | €0 | -€3,859 | -100% |
| Amounts payable within one year | 42/48 | €543,360 | €377,008 | -€166,353 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €16,232 | €37,344 | +€21,112 | +130% |
| Financial debts | 43 | €16,792 | €0 | -€16,792 | -100% |
| Credit institutions | 430/8 | €16,792 | €0 | -€16,792 | -100% |
| Trade debts | 44 | €91,861 | €21,288 | -€70,572 | -76.8% |
| Suppliers | 440/4 | €91,861 | €21,288 | -€70,572 | -76.8% |
| Taxes, remuneration and social security | 45 | €28,591 | €11,695 | -€16,896 | -59.1% |
| Taxes | 450/3 | €17,687 | €0 | -€17,687 | -100% |
| Remuneration and social security | 454/9 | €10,904 | €11,695 | +€791 | +7.3% |
| Other amounts payable | 47/48 | €389,885 | €306,681 | -€83,204 | -21.3% |
| Accrued charges and deferred income | 492/3 | €3,720 | €7,060 | +€3,340 | +89.8% |
| Remuneration, social security and pensions | 62 | €93,639 | €156,530 | +€62,890 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,771 | €38,014 | +€4,243 | +12.6% |
| Other operating charges | 640/8 | €5,870 | €4,638 | -€1,232 | -21.0% |
| Non-recurring operating charges | 66A | €3,895 | €0 | -€3,895 | -100% |
| Gross operating margin | 9900 | €316,534 | €316,195 | -€339 | -0.1% |
| Operating profit (loss) | 9901 | €179,359 | €117,013 | -€62,346 | -34.8% |
| Financial income | 75/76B | €14 | €165 | +€151 | +1,059% |
| Recurring financial income | 75 | €14 | €165 | +€151 | +1,059% |
| Financial charges | 65/66B | €3,478 | €7,112 | +€3,634 | +104% |
| Recurring financial charges | 65 | €3,478 | €7,112 | +€3,634 | +104% |
| Profit (loss) for the period before taxes | 9903 | €175,895 | €110,067 | -€65,828 | -37.4% |
| Income taxes | 67/77 | €47,791 | €30,863 | -€16,928 | -35.4% |
| Profit (loss) for the period | 9904 | €128,104 | €79,203 | -€48,900 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €128,104 | €79,203 | -€48,900 | -38.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.