SOMATAM: 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.
What changed
SOMATAM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€160,661
2024 · -€445,698+€606,360
Equity
€1.4m
2024 · €1.2m+€179,261
Cash
€37,901
2024 · €39,927-€2,026
Balance sheet total
€3.9m
2024 · €3.7m+€169,855
Largest movements
Assets
- Deferred charges and accrued income +€206,010
up €206,010 (+11,492%), from €1,793 to €207,803
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Receivables within one year +€49,679
up €49,679 (+70.0%), from €70,944 to €120,623
of which Trade receivables: +€57,679
Equity and liabilities
- Reserves +€160,661
up €160,661 (+15.5%), from €1.0m to €1.2m
- Debts after one year -€62,269
down €62,269 (-2.9%), from €2.1m to €2.1m
of which Financial debts: -€108,112
Income statement
- Gross operating margin +€458,793
up €458,793, from -€379,430 to €79,363
- Financial income +€200,106
up €200,106 (+7,740%), from €2,585 to €202,691
- Financial charges +€23,876
up €23,876 (+365%), from €6,547 to €30,423
- Taxes +€15,850
up €15,850 (+2,555%), from €620 to €16,471
- Depreciation +€11,123
up €11,123 (+65.1%), from €17,073 to €28,196
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.
Result 2024
-€445,698
Gross operating margin
+€458,793
Staff costs
-€9,479
Depreciation
-€11,123
Other operating charges
+€5,304
Other operating items
+€2,484
Financial income
+€200,106
Financial charges
-€23,876
Taxes
-€15,850
Result 2025
€160,661
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€18,989
Investment
+€55,613
Financing
-€38,650
Cash 2024
€39,927
From operations (derived)
-€18,989
Net result for the year
+€160,661
Depreciation
+€28,196
Receivables within one year
-€49,679
Deferred charges and accrued income
-€206,010
Trade debts
+€6,496
Tax, wage and social debts
+€20,977
Advances received
-€12,100
Other debts
+€31,304
Accrued charges and deferred income
+€1,167
Investment (derived)
+€55,613
Investment in fixed assets (net)
-€4,387
Current investments
+€60,000
Financing
-€38,650
Debts after one year
-€62,269
Current portion of long-term debt
+€5,018
Contributions, distributions and other
+€18,600
Cash 2025
€37,901
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,687,677 | €3,857,531 | +€169,855 | +4.6% |
| Fixed assets | 21/28 | €3,515,013 | €3,491,204 | -€23,809 | -0.7% |
| Tangible fixed assets | 22/27 | €121,679 | €97,870 | -€23,809 | -19.6% |
| Land and buildings | 22 | €13,614 | €11,779 | -€1,835 | -13.5% |
| Furniture and vehicles | 24 | €98,308 | €77,878 | -€20,429 | -20.8% |
| Other tangible fixed assets | 26 | €9,757 | €8,213 | -€1,544 | -15.8% |
| Financial fixed assets | 28 | €3,393,334 | €3,393,334 | = | 0.0% |
| Current assets | 29/58 | €172,664 | €366,327 | +€193,663 | +112% |
| Amounts receivable within one year | 40/41 | €70,944 | €120,623 | +€49,679 | +70.0% |
| Trade receivables | 40 | €62,944 | €120,623 | +€57,679 | +91.6% |
| Other amounts receivable | 41 | €8,000 | - | -€8,000 | |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €39,927 | €37,901 | -€2,026 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,793 | €207,803 | +€206,010 | +11,492% |
| Total equity and liabilities | 10/49 | €3,687,677 | €3,857,531 | +€169,855 | +4.6% |
| Equity | 10/15 | €1,238,544 | €1,417,805 | +€179,261 | +14.5% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,038,651 | €1,199,312 | +€160,661 | +15.5% |
| Distributable reserves | 133 | €1,038,651 | €1,199,312 | +€160,661 | +15.5% |
| Profit (loss) carried forward | 14 | €199,893 | €199,893 | = | 0.0% |
| Amounts payable | 17/49 | €2,449,133 | €2,439,726 | -€9,407 | -0.4% |
| Amounts payable after more than one year | 17 | €2,146,896 | €2,084,627 | -€62,269 | -2.9% |
| Financial debts | 170/4 | €551,739 | €443,627 | -€108,112 | -19.6% |
| Other amounts payable | 178/9 | €1,595,157 | €1,641,000 | +€45,844 | +2.9% |
| Amounts payable within one year | 42/48 | €302,194 | €353,889 | +€51,695 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €107,852 | €112,870 | +€5,018 | +4.7% |
| Trade debts | 44 | €26,981 | €33,477 | +€6,496 | +24.1% |
| Suppliers | 440/4 | €26,981 | €33,477 | +€6,496 | +24.1% |
| Advances received on contracts in progress | 46 | €12,100 | - | -€12,100 | |
| Taxes, remuneration and social security | 45 | €24,313 | €45,290 | +€20,977 | +86.3% |
| Taxes | 450/3 | €23,371 | €41,468 | +€18,097 | +77.4% |
| Remuneration and social security | 454/9 | €943 | €3,822 | +€2,880 | +305% |
| Other amounts payable | 47/48 | €130,947 | €162,252 | +€31,304 | +23.9% |
| Accrued charges and deferred income | 492/3 | €44 | €1,211 | +€1,167 | +2,657% |
| Non-recurring operating income | 76A | €3,284 | - | -€3,284 | |
| Remuneration, social security and pensions | 62 | €30,372 | €39,851 | +€9,479 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,073 | €28,196 | +€11,123 | +65.1% |
| Other operating charges | 640/8 | €11,757 | €6,453 | -€5,304 | -45.1% |
| Non-recurring operating charges | 66A | €2,484 | - | -€2,484 | |
| Gross operating margin | 9900 | -€379,430 | €79,363 | +€458,793 | |
| Operating profit (loss) | 9901 | -€441,116 | €4,863 | +€445,980 | |
| Financial income | 75/76B | €2,585 | €202,691 | +€200,106 | +7,740% |
| Recurring financial income | 75 | €2,585 | €202,691 | +€200,106 | +7,740% |
| Financial charges | 65/66B | €6,547 | €30,423 | +€23,876 | +365% |
| Recurring financial charges | 65 | €6,547 | €30,423 | +€23,876 | +365% |
| Profit (loss) for the period before taxes | 9903 | -€445,078 | €177,132 | +€622,210 | |
| Income taxes | 67/77 | €620 | €16,471 | +€15,850 | +2,555% |
| Profit (loss) for the period | 9904 | -€445,698 | €160,661 | +€606,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445,698 | €160,661 | +€606,360 |
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 17 October 2026 via checked.be.