SOMATH: 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.
SOMATH
Largest movements
- Cash -€13,183
down €13,183 (-15.4%), from €85,474 to €72,291
mainly Contributions, distributions and other (-€48,982) and Other debts (-€14,838)
- Receivables within one year -€5,053
down €5,053 (-57.3%), from €8,826 to €3,773
of which Other amounts receivable: -€3,180
- Tangible fixed assets -€1,727
down €1,727 (-28.5%), from €6,059 to €4,332
of which Furniture and vehicles: -€887
- Deferred charges and accrued income +€1,043
up €1,043 (+72.2%), from €1,445 to €2,488
- Other debts -€14,838
down €14,838 (-19.5%), from €76,073 to €61,234
- Tax, wage and social debts -€4,289
down €4,289 (-27.1%), from €15,830 to €11,541
- Gross operating margin -€3,037
down €3,037 (-4.4%), from €68,866 to €65,829
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 | €101,805 | €82,885 | -€18,920 | -18.6% |
| Fixed assets | 21/28 | €6,059 | €4,332 | -€1,727 | -28.5% |
| Tangible fixed assets | 22/27 | €6,059 | €4,332 | -€1,727 | -28.5% |
| Furniture and vehicles | 24 | €2,177 | €1,290 | -€887 | -40.7% |
| Other tangible fixed assets | 26 | €3,882 | €3,042 | -€840 | -21.6% |
| Current assets | 29/58 | €95,746 | €78,553 | -€17,193 | -18.0% |
| Amounts receivable within one year | 40/41 | €8,826 | €3,773 | -€5,053 | -57.3% |
| Trade receivables | 40 | €1,977 | €103 | -€1,874 | -94.8% |
| Other amounts receivable | 41 | €6,850 | €3,670 | -€3,180 | -46.4% |
| Cash at bank and in hand | 54/58 | €85,474 | €72,291 | -€13,183 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,445 | €2,488 | +€1,043 | +72.2% |
| Total equity and liabilities | 10/49 | €101,805 | €82,885 | -€18,920 | -18.6% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,805 | €77,885 | -€18,920 | -19.5% |
| Amounts payable within one year | 42/48 | €96,710 | €77,852 | -€18,857 | -19.5% |
| Financial debts | 43 | €967 | €1,028 | +€61 | +6.3% |
| Credit institutions | 430/8 | €967 | €1,028 | +€61 | +6.3% |
| Trade debts | 44 | €3,840 | €4,049 | +€209 | +5.5% |
| Suppliers | 440/4 | €3,840 | €4,049 | +€209 | +5.5% |
| Taxes, remuneration and social security | 45 | €15,830 | €11,541 | -€4,289 | -27.1% |
| Taxes | 450/3 | €15,830 | €11,541 | -€4,289 | -27.1% |
| Other amounts payable | 47/48 | €76,073 | €61,234 | -€14,838 | -19.5% |
| Accrued charges and deferred income | 492/3 | €95 | €32 | -€63 | -65.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,391 | €1,727 | -€664 | -27.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,866 | €65,829 | -€3,037 | -4.4% |
| Operating profit (loss) | 9901 | €66,088 | €63,703 | -€2,385 | -3.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €180 | €272 | +€91 | +50.8% |
| Recurring financial charges | 65 | €180 | €272 | +€91 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €65,908 | €63,431 | -€2,477 | -3.8% |
| Income taxes | 67/77 | €14,380 | €14,450 | +€70 | +0.5% |
| Profit (loss) for the period | 9904 | €51,528 | €48,982 | -€2,546 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,528 | €48,982 | -€2,546 | -4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.