SOMARO: 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.
SOMARO
Largest movements
- Cash -€19,949
down €19,949 (-99.7%), from €20,004 to €55
mainly Other debts (-€14,610) and Net result for the year (-€13,866)
- Tangible fixed assets -€4,092
down €4,092 (-2.6%), from €154,734 to €150,642
of which Land and buildings: -€3,563
- Receivables within one year +€2,658
up €2,658 (+119.6%), from €2,222 to €4,880
of which Trade receivables: +€4,377
- Other debts -€14,610
down €14,610 (-54.0%), from €27,048 to €12,438
- Profit (loss) carried forward -€13,866
down €13,866 (-30.3%), from €45,808 to €31,942
- Trade debts +€3,287
up €3,287 (+488.0%), from €674 to €3,961
- Short-term financial debts +€2,933
new in 2025: €2,933
- Gross operating margin -€15,463
down €15,463, from €12,139 to -€3,324
- Other operating charges -€1,046
down €1,046 (-15.3%), from €6,819 to €5,773
- Depreciation -€127
down €127 (-3.0%), from €4,218 to €4,092
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 | €177,573 | €155,576 | -€21,997 | -12.4% |
| Fixed assets | 21/28 | €154,734 | €150,642 | -€4,092 | -2.6% |
| Tangible fixed assets | 22/27 | €154,734 | €150,642 | -€4,092 | -2.6% |
| Land and buildings | 22 | €153,453 | €149,891 | -€3,563 | -2.3% |
| Plant, machinery and equipment | 23 | €1,280 | €751 | -€529 | -41.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €22,840 | €4,935 | -€17,905 | -78.4% |
| Amounts receivable within one year | 40/41 | €2,222 | €4,880 | +€2,658 | +119.6% |
| Trade receivables | 40 | €0 | €4,377 | +€4,377 | |
| Other amounts receivable | 41 | €2,222 | €503 | -€1,719 | -77.4% |
| Cash at bank and in hand | 54/58 | €20,004 | €55 | -€19,949 | -99.7% |
| Deferred charges and accrued income | 490/1 | €614 | - | -€614 | |
| Total equity and liabilities | 10/49 | €177,573 | €155,576 | -€21,997 | -12.4% |
| Equity | 10/15 | €149,808 | €135,942 | -€13,866 | -9.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €42,000 | €42,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €35,800 | €35,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,808 | €31,942 | -€13,866 | -30.3% |
| Amounts payable | 17/49 | €27,765 | €19,634 | -€8,131 | -29.3% |
| Amounts payable within one year | 42/48 | €27,765 | €19,425 | -€8,340 | -30.0% |
| Financial debts | 43 | - | €2,933 | +€2,933 | |
| Credit institutions | 430/8 | - | €2,933 | +€2,933 | |
| Trade debts | 44 | €674 | €3,961 | +€3,287 | +488.0% |
| Suppliers | 440/4 | €674 | €3,961 | +€3,287 | +488.0% |
| Taxes, remuneration and social security | 45 | €43 | €94 | +€50 | +116.2% |
| Taxes | 450/3 | €43 | €94 | +€50 | +116.2% |
| Other amounts payable | 47/48 | €27,048 | €12,438 | -€14,610 | -54.0% |
| Accrued charges and deferred income | 492/3 | €0 | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,218 | €4,092 | -€127 | -3.0% |
| Other operating charges | 640/8 | €6,819 | €5,773 | -€1,046 | -15.3% |
| Non-recurring operating charges | 66A | €124 | - | -€124 | |
| Gross operating margin | 9900 | €12,139 | -€3,324 | -€15,463 | |
| Operating profit (loss) | 9901 | €978 | -€13,189 | -€14,167 | |
| Financial income | 75/76B | €0 | €30 | +€30 | +29910.0% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +29910.0% |
| Financial charges | 65/66B | €537 | €657 | +€120 | +22.3% |
| Recurring financial charges | 65 | €537 | €657 | +€120 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €441 | -€13,816 | -€14,257 | |
| Income taxes | 67/77 | €43 | €50 | +€7 | +16.2% |
| Profit (loss) for the period | 9904 | €398 | -€13,866 | -€14,264 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €398 | -€13,866 | -€14,264 |
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.