SOMATICS: 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.
What changed
SOMATICS
NACE 70.200, Business and other management consultancy
fiscal year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€994,259
31-12-2024 · €1.2m-€238,159
Equity
€4.4m
31-12-2024 · €3.4m+€994,259
Cash
€299,648
31-12-2024 · €476,628-€176,980
Balance sheet total
€10.7m
31-12-2024 · €9.4m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€911,419
up €911,419 (+39.6%), from €2.3m to €3.2m
of which Assets under construction and advance payments: +€979,428
- Financial fixed assets +€454,208
up €454,208 (+7.4%), from €6.1m to €6.6m
of which Affiliated companies: +€454,208
- Cash -€176,980
down €176,980 (-37.1%), from €476,628 to €299,648
mainly Investment in fixed assets (net) (-€1.5m) and Debts after one year (-€108,210)
Equity and liabilities
- Reserves +€994,259
up €994,259 (+31.1%), from €3.2m to €4.2m
- Other debts +€197,968
up €197,968 (+107.9%), from €183,500 to €381,468
- Trade debts +€114,833
up €114,833 (+155.3%), from €73,932 to €188,765
- Debts after one year -€108,210
down €108,210 (-2.2%), from €4.8m to €4.7m
of which Other amounts payable: -€100,000
Income statement
- Turnover -€539,370
down €539,370 (-35.5%), from €1.5m to €978,667
- Financial income +€267,085
up €267,085 (+31.1%), from €857,608 to €1.1m
- Taxes -€142,597
down €142,597 (-99.0%), from €144,000 to €1,403
of which Taxes: -€142,590
- Financial charges +€44,782
up €44,782 (+32.0%), from €139,961 to €184,743
- Services and other goods +€32,158
up €32,158 (+6.3%), from €510,077 to €542,235
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024
€1.2m
Turnover
-€539,370
Other operating income
+€2,738
Goods and materials
-€10,436
Services and other goods
-€32,158
Staff costs
-€1,862
Depreciation
-€19,829
Other operating charges
+€3,863
Other operating items
-€6,005
Financial income
+€267,085
Financial charges
-€44,782
Taxes
+€142,597
Result 31-12-2025
€994,259
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.4m
Investment
-€1.5m
Financing
-€64,248
Cash 31-12-2024
€476,628
From operations (derived)
+€1.4m
Net result for the year
+€994,259
Depreciation
+€177,554
Receivables within one year
-€34,380
Deferred charges and accrued income
+€6,714
Trade debts
+€114,833
Tax, wage and social debts
-€29,645
Other debts
+€197,968
Accrued charges and deferred income
+€3,146
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€64,248
Debts after one year
-€108,210
Current portion of long-term debt
+€22,498
Short-term financial debts
+€21,464
Cash 31-12-2025
€299,648
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,438,490 | €10,654,802 | +€1.2m | +12.9% |
| Fixed assets | 21/28 | €8,443,745 | €9,809,372 | +€1.4m | +16.2% |
| Tangible fixed assets | 22/27 | €2,300,405 | €3,211,824 | +€911,419 | +39.6% |
| Plant, machinery and equipment | 23 | €1,396 | €882 | -€515 | -36.9% |
| Furniture and vehicles | 24 | €388,932 | €276,694 | -€112,238 | -28.9% |
| Leasing and similar rights | 25 | €1,221,457 | €1,150,185 | -€71,271 | -5.8% |
| Other tangible fixed assets | 26 | €228,250 | €344,265 | +€116,015 | +50.8% |
| Assets under construction and advance payments | 27 | €460,370 | €1,439,799 | +€979,428 | +212.7% |
| Financial fixed assets | 28 | €6,143,340 | €6,597,548 | +€454,208 | +7.4% |
| Affiliated companies | 280/1 | €6,137,638 | €6,591,845 | +€454,208 | +7.4% |
| Participating interests | 280 | €6,137,638 | €6,591,845 | +€454,208 | +7.4% |
| Other financial fixed assets | 284/8 | €5,702 | €5,702 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,702 | €5,702 | = | 0.0% |
| Current assets | 29/58 | €994,744 | €845,430 | -€149,314 | -15.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €486,985 | €521,365 | +€34,380 | +7.1% |
| Trade receivables | 40 | €374,897 | €313,613 | -€61,284 | -16.3% |
| Other amounts receivable | 41 | €112,088 | €207,752 | +€95,664 | +85.3% |
| Cash at bank and in hand | 54/58 | €476,628 | €299,648 | -€176,980 | -37.1% |
| Deferred charges and accrued income | 490/1 | €31,131 | €24,417 | -€6,714 | -21.6% |
| Total equity and liabilities | 10/49 | €9,438,490 | €10,654,802 | +€1.2m | +12.9% |
| Equity | 10/15 | €3,377,555 | €4,371,814 | +€994,259 | +29.4% |
| Contributions | 10/11 | €181,000 | €181,000 | = | 0.0% |
| Reserves | 13 | €3,196,555 | €4,190,814 | +€994,259 | +31.1% |
| Distributable reserves | 133 | €3,196,555 | €4,190,814 | +€994,259 | +31.1% |
| Amounts payable | 17/49 | €6,060,935 | €6,282,988 | +€222,054 | +3.7% |
| Amounts payable after more than one year | 17 | €4,849,360 | €4,741,150 | -€108,210 | -2.2% |
| Financial debts | 170/4 | €4,432,694 | €4,424,484 | -€8,210 | -0.2% |
| Subordinated loans | 170 | - | €418,750 | +€418,750 | |
| Leasing and similar obligations | 172 | €1,194,052 | €1,130,752 | -€63,300 | -5.3% |
| Credit institutions | 173 | €2,819,892 | €2,874,982 | +€55,090 | +2.0% |
| Other loans | 174 | €418,750 | €0 | -€418,750 | -100.0% |
| Other amounts payable | 178/9 | €416,667 | €316,667 | -€100,000 | -24.0% |
| Amounts payable within one year | 42/48 | €1,191,360 | €1,518,478 | +€327,118 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €843,897 | €866,395 | +€22,498 | +2.7% |
| Financial debts | 43 | - | €21,464 | +€21,464 | |
| Credit institutions | 430/8 | - | €21,464 | +€21,464 | |
| Trade debts | 44 | €73,932 | €188,765 | +€114,833 | +155.3% |
| Suppliers | 440/4 | €73,932 | €188,765 | +€114,833 | +155.3% |
| Taxes, remuneration and social security | 45 | €90,030 | €60,386 | -€29,645 | -32.9% |
| Taxes | 450/3 | €48,427 | €15,351 | -€33,076 | -68.3% |
| Remuneration and social security | 454/9 | €41,604 | €45,035 | +€3,431 | +8.2% |
| Other amounts payable | 47/48 | €183,500 | €381,468 | +€197,968 | +107.9% |
| Accrued charges and deferred income | 492/3 | €20,215 | €23,360 | +€3,146 | +15.6% |
| Operating income | 70/76A | €1,616,914 | €1,080,282 | -€536,632 | -33.2% |
| Turnover | 70 | €1,518,037 | €978,667 | -€539,370 | -35.5% |
| Other operating income | 74 | €98,877 | €101,616 | +€2,738 | +2.8% |
| Operating charges | 60/66A | €958,143 | €1,024,571 | +€66,427 | +6.9% |
| Goods for resale, raw materials and consumables | 60 | €82,927 | €93,363 | +€10,436 | +12.6% |
| Purchases | 600/8 | €82,927 | €93,363 | +€10,436 | +12.6% |
| Services and other goods | 61 | €510,077 | €542,235 | +€32,158 | +6.3% |
| Remuneration, social security and pensions | 62 | €195,098 | €196,960 | +€1,862 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,725 | €177,554 | +€19,829 | +12.6% |
| Other operating charges | 640/8 | €12,317 | €8,454 | -€3,863 | -31.4% |
| Non-recurring operating charges | 66A | - | €6,005 | +€6,005 | |
| Operating profit (loss) | 9901 | €658,771 | €55,712 | -€603,060 | -91.5% |
| Financial income | 75/76B | €857,608 | €1,124,693 | +€267,085 | +31.1% |
| Recurring financial income | 75 | €857,608 | €1,124,693 | +€267,085 | +31.1% |
| Income from financial fixed assets | 750 | €857,000 | €1,123,500 | +€266,500 | +31.1% |
| Income from current assets | 751 | €320 | €1,193 | +€872 | +272.5% |
| Other financial income | 752/9 | €288 | €0 | -€287 | -99.9% |
| Financial charges | 65/66B | €139,961 | €184,743 | +€44,782 | +32.0% |
| Recurring financial charges | 65 | €139,961 | €184,743 | +€44,782 | +32.0% |
| Debt charges | 650 | €136,058 | €179,874 | +€43,816 | +32.2% |
| Other financial charges | 652/9 | €3,902 | €4,868 | +€966 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €1,376,418 | €995,662 | -€380,757 | -27.7% |
| Income taxes | 67/77 | €144,000 | €1,403 | -€142,597 | -99.0% |
| Taxes | 670/3 | €144,000 | €1,410 | -€142,590 | -99.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €8 | +€8 | |
| Profit (loss) for the period | 9904 | €1,232,418 | €994,259 | -€238,159 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,232,418 | €994,259 | -€238,159 | -19.3% |
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 2 October 2026 via checked.be.