SOMASEMA: 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.
SOMASEMA
Largest movements
- Receivables within one year -€702
no longer reported in 2024 (was €702)
- Cash +€410
up €410 (+13.2%), from €3,100 to €3,511
mainly Other debts (+€2,395) and Receivables within one year (+€702)
- Other debts +€2,395
up €2,395 (+4.5%), from €53,211 to €55,607
- Trade debts -€2,340
no longer reported in 2024 (was €2,340)
- Profit (loss) carried forward -€329
down €329 (-0.5%), from -€71,825 to -€72,154
- Gross operating margin +€1,784
up €1,784 (+92.2%), from -€1,934 to -€150
- Financial charges -€76
down €76 (-29.9%), from €255 to €179
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,802 | €3,511 | -€291 | -7.7% |
| Current assets | 29/58 | €3,802 | €3,511 | -€291 | -7.7% |
| Amounts receivable within one year | 40/41 | €702 | - | -€702 | |
| Other amounts receivable | 41 | €702 | - | -€702 | |
| Cash at bank and in hand | 54/58 | €3,100 | €3,511 | +€410 | +13.2% |
| Total equity and liabilities | 10/49 | €3,802 | €3,511 | -€291 | -7.7% |
| Equity | 10/15 | -€51,825 | -€52,154 | -€329 | -0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,825 | -€72,154 | -€329 | -0.5% |
| Amounts payable | 17/49 | €55,627 | €55,665 | +€37 | +0.1% |
| Amounts payable within one year | 42/48 | €55,627 | €55,665 | +€37 | +0.1% |
| Trade debts | 44 | €2,340 | - | -€2,340 | |
| Suppliers | 440/4 | €2,340 | - | -€2,340 | |
| Taxes, remuneration and social security | 45 | €76 | €58 | -€18 | -23.5% |
| Taxes | 450/3 | €76 | €58 | -€18 | -23.5% |
| Other amounts payable | 47/48 | €53,211 | €55,607 | +€2,395 | +4.5% |
| Gross operating margin | 9900 | -€1,934 | -€150 | +€1,784 | +92.2% |
| Operating profit (loss) | 9901 | -€1,934 | -€150 | +€1,784 | +92.2% |
| Financial charges | 65/66B | €255 | €179 | -€76 | -29.9% |
| Recurring financial charges | 65 | €255 | €179 | -€76 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,189 | -€329 | +€1,860 | +85.0% |
| Profit (loss) for the period | 9904 | -€2,189 | -€329 | +€1,860 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,189 | -€329 | +€1,860 | +85.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.