SOMAX: 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.
SOMAX
Largest movements
- Deferred charges and accrued income +€79,030
up €79,030 (+167.5%), from €47,170 to €126,200
- Other debts +€250,000
new in 2026: €250,000
- Profit (loss) carried forward -€198,733
down €198,733 (-15.5%), from €1.3m to €1.1m
- Tax, wage and social debts +€18,771
up €18,771 (+135.4%), from €13,867 to €32,638
- Financial income +€16,750
up €16,750 (+26.9%), from €62,280 to €79,030
- Taxes +€4,905
up €4,905 (+35.4%), from €13,867 to €18,771
- Gross operating margin +€1,538
up €1,538 (+19.7%), from -€7,792 to -€6,254
- Other operating charges -€862
down €862 (-24.1%), from €3,576 to €2,714
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,636,885 | €1,711,957 | +€75,073 | +4.6% |
| Current assets | 29/58 | €1,636,885 | €1,711,957 | +€75,073 | +4.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,589,565 | €1,585,715 | -€3,850 | -0.2% |
| Other amounts receivable | 41 | €1,589,565 | €1,585,715 | -€3,850 | -0.2% |
| Cash at bank and in hand | 54/58 | €149 | €42 | -€107 | -71.8% |
| Deferred charges and accrued income | 490/1 | €47,170 | €126,200 | +€79,030 | +167.5% |
| Total equity and liabilities | 10/49 | €1,636,885 | €1,711,957 | +€75,073 | +4.6% |
| Equity | 10/15 | €1,618,521 | €1,419,787 | -€198,733 | -12.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €214,158 | €214,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €201,758 | €201,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,280,363 | €1,081,629 | -€198,733 | -15.5% |
| Amounts payable | 17/49 | €18,364 | €292,170 | +€273,806 | +1491.0% |
| Amounts payable within one year | 42/48 | €13,917 | €286,889 | +€272,971 | +1961.4% |
| Trade debts | 44 | €51 | €4,251 | +€4,200 | +8264.0% |
| Suppliers | 440/4 | €51 | €4,251 | +€4,200 | +8264.0% |
| Taxes, remuneration and social security | 45 | €13,867 | €32,638 | +€18,771 | +135.4% |
| Taxes | 450/3 | €13,867 | €32,638 | +€18,771 | +135.4% |
| Other amounts payable | 47/48 | - | €250,000 | +€250,000 | |
| Accrued charges and deferred income | 492/3 | €4,446 | €5,281 | +€835 | +18.8% |
| Other operating charges | 640/8 | €3,576 | €2,714 | -€862 | -24.1% |
| Gross operating margin | 9900 | -€7,792 | -€6,254 | +€1,538 | +19.7% |
| Operating profit (loss) | 9901 | -€11,368 | -€8,968 | +€2,401 | +21.1% |
| Financial income | 75/76B | €62,280 | €79,030 | +€16,750 | +26.9% |
| Recurring financial income | 75 | €62,280 | €79,030 | +€16,750 | +26.9% |
| Financial charges | 65/66B | €25 | €24 | -€1 | -2.0% |
| Recurring financial charges | 65 | €25 | €24 | -€1 | -2.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €50,887 | €70,038 | +€19,151 | +37.6% |
| Income taxes | 67/77 | €13,867 | €18,771 | +€4,905 | +35.4% |
| Profit (loss) for the period | 9904 | €37,020 | €51,267 | +€14,246 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,020 | €51,267 | +€14,246 | +38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.