SOMATRAC: 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.
SOMATRAC
Largest movements
- Cash -€59,631
down €59,631 (-62.0%), from €96,173 to €36,543
mainly Investment in fixed assets (net) (-€119,526) and Debts after one year (-€89,740)
- Receivables within one year -€27,108
down €27,108 (-22.7%), from €119,512 to €92,404
of which Trade receivables: -€28,302
- Stocks and contracts +€15,211
up €15,211 (+13.9%), from €109,227 to €124,438
- Debts after one year -€89,740
down €89,740 (-40.4%), from €222,286 to €132,546
- Tax, wage and social debts -€51,793
down €51,793 (-84.4%), from €61,359 to €9,566
of which Taxes: -€44,767
- Trade debts +€39,566
up €39,566 (+37.8%), from €104,572 to €144,137
- Current portion of long-term debt +€24,638
up €24,638 (+21.4%), from €115,286 to €139,924
- Gross operating margin +€22,133
up €22,133 (+11.5%), from €192,823 to €214,956
- Depreciation +€12,117
up €12,117 (+10.9%), from €110,911 to €123,028
- Staff costs +€10,334
up €10,334 (+16.0%), from €64,533 to €74,867
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 | €684,472 | €611,215 | -€73,257 | -10.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €358,001 | €354,498 | -€3,502 | -1.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €357,620 | €354,118 | -€3,502 | -1.0% |
| Land and buildings | 22 | €30,641 | €26,814 | -€3,827 | -12.5% |
| Plant, machinery and equipment | 23 | €156,983 | €165,545 | +€8,563 | +5.5% |
| Furniture and vehicles | 24 | €169,996 | €153,957 | -€16,039 | -9.4% |
| Other tangible fixed assets | 26 | - | €7,801 | +€7,801 | |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €326,471 | €256,716 | -€69,755 | -21.4% |
| Stocks and contracts in progress | 3 | €109,227 | €124,438 | +€15,211 | +13.9% |
| Stocks | 30/36 | €109,227 | €124,438 | +€15,211 | +13.9% |
| Amounts receivable within one year | 40/41 | €119,512 | €92,404 | -€27,108 | -22.7% |
| Trade receivables | 40 | €118,688 | €90,385 | -€28,302 | -23.8% |
| Other amounts receivable | 41 | €825 | €2,019 | +€1,194 | +145% |
| Cash at bank and in hand | 54/58 | €96,173 | €36,543 | -€59,631 | -62.0% |
| Deferred charges and accrued income | 490/1 | €1,558 | €3,331 | +€1,773 | +114% |
| Total equity and liabilities | 10/49 | €684,472 | €611,215 | -€73,257 | -10.7% |
| Equity | 10/15 | €95,876 | €96,050 | +€174 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,165 | €77,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,298 | €2,298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,298 | €2,298 | = | 0.0% |
| Distributable reserves | 133 | €74,867 | €74,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111 | €285 | +€174 | +158% |
| Amounts payable | 17/49 | €588,596 | €515,164 | -€73,432 | -12.5% |
| Amounts payable after more than one year | 17 | €222,286 | €132,546 | -€89,740 | -40.4% |
| Financial debts | 170/4 | €222,286 | €132,546 | -€89,740 | -40.4% |
| Amounts payable within one year | 42/48 | €366,310 | €382,618 | +€16,308 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €115,286 | €139,924 | +€24,638 | +21.4% |
| Trade debts | 44 | €104,572 | €144,137 | +€39,566 | +37.8% |
| Suppliers | 440/4 | €104,572 | €144,137 | +€39,566 | +37.8% |
| Taxes, remuneration and social security | 45 | €61,359 | €9,566 | -€51,793 | -84.4% |
| Taxes | 450/3 | €48,640 | €3,873 | -€44,767 | -92.0% |
| Remuneration and social security | 454/9 | €12,719 | €5,693 | -€7,026 | -55.2% |
| Other amounts payable | 47/48 | €85,094 | €88,991 | +€3,897 | +4.6% |
| Non-recurring operating income | 76A | €9,900 | - | -€9,900 | |
| Remuneration, social security and pensions | 62 | €64,533 | €74,867 | +€10,334 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,911 | €123,028 | +€12,117 | +10.9% |
| Other operating charges | 640/8 | €2,599 | €2,607 | +€8 | +0.3% |
| Gross operating margin | 9900 | €192,823 | €214,956 | +€22,133 | +11.5% |
| Operating profit (loss) | 9901 | €14,780 | €14,454 | -€326 | -2.2% |
| Financial income | 75/76B | €234 | €2,111 | +€1,877 | +801% |
| Recurring financial income | 75 | €234 | €2,111 | +€1,877 | +801% |
| Financial charges | 65/66B | €14,219 | €15,694 | +€1,475 | +10.4% |
| Recurring financial charges | 65 | €14,219 | €15,694 | +€1,475 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €795 | €871 | +€76 | +9.5% |
| Income taxes | 67/77 | €684 | €696 | +€12 | +1.7% |
| Profit (loss) for the period | 9904 | €111 | €174 | +€64 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111 | €174 | +€64 | +57.6% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.