SOMATHLETE: 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.
SOMATHLETE
Largest movements
- Tangible fixed assets -€24,459
down €24,459 (-6.8%), from €359,059 to €334,600
of which Land and buildings: -€21,845
- Cash +€11,666
up €11,666 (+63.4%), from €18,398 to €30,064
mainly Depreciation (+€24,459) and Other debts (+€3,690)
- Debts after one year -€15,905
down €15,905 (-5.7%), from €277,898 to €261,993
- Accrued charges and deferred income -€7,198
down €7,198 (-86.4%), from €8,332 to €1,134
- Gross operating margin -€2,481
down €2,481 (-6.6%), from €37,414 to €34,933
- Depreciation +€899
up €899 (+3.8%), from €23,560 to €24,459
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 | €379,732 | €365,642 | -€14,090 | -3.7% |
| Fixed assets | 21/28 | €359,059 | €334,600 | -€24,459 | -6.8% |
| Tangible fixed assets | 22/27 | €359,059 | €334,600 | -€24,459 | -6.8% |
| Land and buildings | 22 | €350,546 | €328,701 | -€21,845 | -6.2% |
| Plant, machinery and equipment | 23 | €8,513 | €5,899 | -€2,614 | -30.7% |
| Current assets | 29/58 | €20,673 | €31,042 | +€10,369 | +50.2% |
| Amounts receivable within one year | 40/41 | €1,660 | €0 | -€1,660 | -100.0% |
| Other amounts receivable | 41 | €1,660 | €0 | -€1,660 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,398 | €30,064 | +€11,666 | +63.4% |
| Deferred charges and accrued income | 490/1 | €615 | €978 | +€363 | +59.0% |
| Total equity and liabilities | 10/49 | €379,732 | €365,642 | -€14,090 | -3.7% |
| Equity | 10/15 | €64,509 | €66,954 | +€2,445 | +3.8% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €29,509 | €31,954 | +€2,445 | +8.3% |
| Distributable reserves | 133 | €29,509 | €31,954 | +€2,445 | +8.3% |
| Amounts payable | 17/49 | €315,223 | €298,688 | -€16,535 | -5.2% |
| Amounts payable after more than one year | 17 | €277,898 | €261,993 | -€15,905 | -5.7% |
| Financial debts | 170/4 | €277,898 | €261,993 | -€15,905 | -5.7% |
| Amounts payable within one year | 42/48 | €28,993 | €35,561 | +€6,568 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €15,651 | €15,905 | +€254 | +1.6% |
| Trade debts | 44 | €19 | €250 | +€231 | +1216.7% |
| Suppliers | 440/4 | €19 | €250 | +€231 | +1216.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,392 | +€2,392 | |
| Taxes | 450/3 | €0 | €727 | +€727 | |
| Remuneration and social security | 454/9 | - | €1,665 | +€1,665 | |
| Other amounts payable | 47/48 | €13,324 | €17,014 | +€3,690 | +27.7% |
| Accrued charges and deferred income | 492/3 | €8,332 | €1,134 | -€7,198 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,560 | €24,459 | +€899 | +3.8% |
| Other operating charges | 640/8 | €1,580 | €1,229 | -€352 | -22.2% |
| Gross operating margin | 9900 | €37,414 | €34,933 | -€2,481 | -6.6% |
| Operating profit (loss) | 9901 | €12,274 | €9,245 | -€3,029 | -24.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €6,208 | €6,073 | -€135 | -2.2% |
| Recurring financial charges | 65 | €6,208 | €6,073 | -€135 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €6,066 | €3,172 | -€2,894 | -47.7% |
| Income taxes | 67/77 | €840 | €727 | -€113 | -13.5% |
| Profit (loss) for the period | 9904 | €5,226 | €2,445 | -€2,780 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,226 | €2,445 | -€2,780 | -53.2% |
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 6 October 2026 via checked.be.