SOMASTA: what changed
What changed
SOMASTA
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€71,984
2024 · €14,494+€57,489
Equity
€116,478
2024 · €44,494+€71,984
Cash
€10,388
2024 · €31,057-€20,670
Balance sheet total
€570,862
2024 · €580,894-€10,032
Largest movements
Assets
- Cash -€20,670
down €20,670 (-66.6%), from €31,057 to €10,388
mainly Other debts (-€52,971) and Debts after one year (-€32,399)
- Current investments +€20,000
new in 2025: €20,000
- Receivables within one year -€9,678
down €9,678 (-100.0%), from €9,680 to €2
of which Trade receivables: -€9,680
Equity and liabilities
- Reserves +€71,984
up €71,984 (+497%), from €14,494 to €86,478
- Other debts -€52,971
down €52,971 (-15.2%), from €347,670 to €294,699
- Debts after one year -€32,399
down €32,399 (-23.3%), from €139,062 to €106,663
Income statement
- Financial income +€40,758
new in 2025: €40,758
- Gross operating margin +€24,504
up €24,504 (+90.2%), from €27,174 to €51,678
- Taxes +€4,327
up €4,327 (+118%), from €3,669 to €7,996
- Financial charges +€3,443
up €3,443 (+39.9%), from €8,626 to €12,069
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.
Result 2024
€14,494
Gross operating margin
+€24,504
Other operating charges
-€2
Financial income
+€40,758
Financial charges
-€3,443
Taxes
-€4,327
Result 2025
€71,984
raises the resultlowers the result
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.
From operations
+€30,269
Investment
-€20,000
Financing
-€30,938
Cash 2024
€31,057
From operations (derived)
+€30,269
Net result for the year
+€71,984
Receivables within one year
+€9,678
Deferred charges and accrued income
-€315
Trade debts
+€1,735
Tax, wage and social debts
+€1,033
Other debts
-€52,971
Accrued charges and deferred income
-€875
Investment (derived)
-€20,000
Current investments
-€20,000
Financing
-€30,938
Debts after one year
-€32,399
Current portion of long-term debt
+€1,460
Cash 2025
€10,388
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,894 | €570,862 | -€10,032 | -1.7% |
| Fixed assets | 21/28 | €540,000 | €540,000 | = | 0.0% |
| Financial fixed assets | 28 | €540,000 | €540,000 | = | 0.0% |
| Current assets | 29/58 | €40,894 | €30,862 | -€10,032 | -24.5% |
| Amounts receivable within one year | 40/41 | €9,680 | €2 | -€9,678 | -100.0% |
| Trade receivables | 40 | €9,680 | €0 | -€9,680 | -100% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €31,057 | €10,388 | -€20,670 | -66.6% |
| Deferred charges and accrued income | 490/1 | €157 | €472 | +€315 | +201% |
| Total equity and liabilities | 10/49 | €580,894 | €570,862 | -€10,032 | -1.7% |
| Equity | 10/15 | €44,494 | €116,478 | +€71,984 | +162% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,494 | €86,478 | +€71,984 | +497% |
| Distributable reserves | 133 | €14,494 | €86,478 | +€71,984 | +497% |
| Amounts payable | 17/49 | €536,400 | €454,384 | -€82,016 | -15.3% |
| Amounts payable after more than one year | 17 | €139,062 | €106,663 | -€32,399 | -23.3% |
| Financial debts | 170/4 | €139,062 | €106,663 | -€32,399 | -23.3% |
| Amounts payable within one year | 42/48 | €393,181 | €344,439 | -€48,743 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €30,938 | €32,399 | +€1,460 | +4.7% |
| Trade debts | 44 | €453 | €2,188 | +€1,735 | +383% |
| Suppliers | 440/4 | €453 | €2,188 | +€1,735 | +383% |
| Taxes, remuneration and social security | 45 | €14,120 | €15,153 | +€1,033 | +7.3% |
| Taxes | 450/3 | €12,120 | €15,153 | +€3,033 | +25.0% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €347,670 | €294,699 | -€52,971 | -15.2% |
| Accrued charges and deferred income | 492/3 | €4,157 | €3,282 | -€875 | -21.1% |
| Other operating charges | 640/8 | €385 | €387 | +€2 | +0.6% |
| Gross operating margin | 9900 | €27,174 | €51,678 | +€24,504 | +90.2% |
| Operating profit (loss) | 9901 | €26,789 | €51,291 | +€24,501 | +91.5% |
| Financial income | 75/76B | - | €40,758 | +€40,758 | |
| Recurring financial income | 75 | - | €40,758 | +€40,758 | |
| Financial charges | 65/66B | €8,626 | €12,069 | +€3,443 | +39.9% |
| Recurring financial charges | 65 | €8,626 | €12,069 | +€3,443 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €18,163 | €79,980 | +€61,816 | +340% |
| Income taxes | 67/77 | €3,669 | €7,996 | +€4,327 | +118% |
| Profit (loss) for the period | 9904 | €14,494 | €71,984 | +€57,489 | +397% |
| Profit (loss) for the period to be appropriated | 9905 | €14,494 | €71,984 | +€57,489 | +397% |
Next steps
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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.