SOMATIK: 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.
SOMATIK
Largest movements
- Cash -€4,192
down €4,192 (-21.9%), from €19,168 to €14,976
mainly Net result for the year (-€6,543) and Current investments (-€2,090)
- Current investments +€2,090
up €2,090 (+1.7%), from €121,663 to €123,753
- Tangible fixed assets -€1,722
down €1,722 (-67.2%), from €2,562 to €840
- Profit (loss) carried forward -€6,543
down €6,543 (-70.7%), from -€9,252 to -€15,795
- Gross operating margin +€3,198
up €3,198 (+33.4%), from -€9,566 to -€6,368
- Financial income +€608
up €608 (+23.7%), from €2,566 to €3,174
- Financial charges +€428
up €428 (+253%), from €169 to €597
- Depreciation -€358
down €358 (-17.2%), from €2,080 to €1,722
- Taxes +€286
up €286, from -€87 to €199
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,096 | €141,465 | -€4,631 | -3.2% |
| Fixed assets | 21/28 | €2,562 | €840 | -€1,722 | -67.2% |
| Tangible fixed assets | 22/27 | €2,562 | €840 | -€1,722 | -67.2% |
| Furniture and vehicles | 24 | €2,562 | €840 | -€1,722 | -67.2% |
| Current assets | 29/58 | €143,534 | €140,626 | -€2,909 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,450 | €1,199 | -€251 | -17.3% |
| Other amounts receivable | 41 | €1,450 | €1,199 | -€251 | -17.3% |
| Current investments | 50/53 | €121,663 | €123,753 | +€2,090 | +1.7% |
| Cash at bank and in hand | 54/58 | €19,168 | €14,976 | -€4,192 | -21.9% |
| Deferred charges and accrued income | 490/1 | €1,254 | €698 | -€556 | -44.3% |
| Total equity and liabilities | 10/49 | €146,096 | €141,465 | -€4,631 | -3.2% |
| Equity | 10/15 | €141,174 | €134,630 | -€6,543 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,825 | €131,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,665 | €13,665 | = | 0.0% |
| Distributable reserves | 133 | €118,160 | €118,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,252 | -€15,795 | -€6,543 | -70.7% |
| Amounts payable | 17/49 | €4,922 | €6,835 | +€1,913 | +38.9% |
| Amounts payable within one year | 42/48 | €4,124 | €6,036 | +€1,913 | +46.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €852 | €2,265 | +€1,414 | +166% |
| Suppliers | 440/4 | €852 | €2,265 | +€1,414 | +166% |
| Taxes, remuneration and social security | 45 | €0 | €499 | +€499 | |
| Taxes | 450/3 | €0 | €499 | +€499 | |
| Other amounts payable | 47/48 | €3,272 | €3,272 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €799 | €799 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,080 | €1,722 | -€358 | -17.2% |
| Other operating charges | 640/8 | €825 | €831 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€9,566 | -€6,368 | +€3,198 | +33.4% |
| Operating profit (loss) | 9901 | -€12,470 | -€8,921 | +€3,549 | +28.5% |
| Financial income | 75/76B | €2,566 | €3,174 | +€608 | +23.7% |
| Recurring financial income | 75 | €2,566 | €3,174 | +€608 | +23.7% |
| Financial charges | 65/66B | €169 | €597 | +€428 | +253% |
| Recurring financial charges | 65 | €169 | €597 | +€428 | +253% |
| Profit (loss) for the period before taxes | 9903 | -€10,074 | -€6,344 | +€3,729 | +37.0% |
| Income taxes | 67/77 | -€87 | €199 | +€286 | |
| Profit (loss) for the period | 9904 | -€9,986 | -€6,543 | +€3,443 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,986 | -€6,543 | +€3,443 | +34.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.