SOMBEX: 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.
SOMBEX
Largest movements
- Cash +€85,818
up €85,818 (+44.4%), from €193,425 to €279,243
mainly Other debts (+€157,865) and Advances received (+€62,995)
- Receivables within one year +€27,516
up €27,516 (+112.0%), from €24,563 to €52,079
of which Trade receivables: +€41,558
- Current investments -€11,412
down €11,412 (-7.7%), from €148,610 to €137,197
- Other debts +€157,865
up €157,865, from €0 to €157,865
- Reserves -€126,073
down €126,073 (-46.8%), from €269,176 to €143,104
of which Distributable reserves: -€126,073
- Advances received +€62,995
new in 2025: €62,995
- Tax, wage and social debts +€15,326
up €15,326 (+201.1%), from €7,622 to €22,947
of which Taxes: +€15,292
- Accrued charges and deferred income -€11,412
down €11,412 (-100.0%), from €11,412 to €0
- Gross operating margin +€28,821
up €28,821 (+174.2%), from €16,546 to €45,368
- Financial charges -€20,922
down €20,922 (-98.8%), from €21,185 to €263
- Taxes +€8,708
up €8,708 (+262.5%), from €3,317 to €12,025
- Other operating charges -€964
down €964 (-65.8%), from €1,464 to €500
- Depreciation -€563
down €563 (-6.2%), from €9,015 to €8,452
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 | €375,894 | €473,572 | +€97,678 | +26.0% |
| Fixed assets | 21/28 | €9,050 | €4,430 | -€4,620 | -51.1% |
| Tangible fixed assets | 22/27 | €8,280 | €3,660 | -€4,620 | -55.8% |
| Plant, machinery and equipment | 23 | €1,000 | €0 | -€1,000 | -100.0% |
| Furniture and vehicles | 24 | €7,280 | €3,660 | -€3,620 | -49.7% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €366,844 | €469,142 | +€102,298 | +27.9% |
| Amounts receivable within one year | 40/41 | €24,563 | €52,079 | +€27,516 | +112.0% |
| Trade receivables | 40 | €10,521 | €52,079 | +€41,558 | +395.0% |
| Other amounts receivable | 41 | €14,042 | €0 | -€14,042 | -100.0% |
| Current investments | 50/53 | €148,610 | €137,197 | -€11,412 | -7.7% |
| Cash at bank and in hand | 54/58 | €193,425 | €279,243 | +€85,818 | +44.4% |
| Deferred charges and accrued income | 490/1 | €246 | €622 | +€376 | +153.0% |
| Total equity and liabilities | 10/49 | €375,894 | €473,572 | +€97,678 | +26.0% |
| Equity | 10/15 | €356,697 | €229,765 | -€126,932 | -35.6% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €269,176 | €143,104 | -€126,073 | -46.8% |
| Non-distributable reserves | 130/1 | €5,580 | €5,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,580 | €5,580 | = | 0.0% |
| Distributable reserves | 133 | €263,596 | €137,524 | -€126,073 | -47.8% |
| Profit (loss) carried forward | 14 | €31,720 | €30,861 | -€859 | -2.7% |
| Amounts payable | 17/49 | €19,197 | €243,807 | +€224,610 | +1170.0% |
| Amounts payable within one year | 42/48 | €7,785 | €243,807 | +€236,022 | +3031.8% |
| Trade debts | 44 | €163 | €0 | -€163 | -100.0% |
| Suppliers | 440/4 | €163 | €0 | -€163 | -100.0% |
| Advances received on contracts in progress | 46 | - | €62,995 | +€62,995 | |
| Taxes, remuneration and social security | 45 | €7,622 | €22,947 | +€15,326 | +201.1% |
| Taxes | 450/3 | €3,970 | €19,262 | +€15,292 | +385.2% |
| Remuneration and social security | 454/9 | €3,652 | €3,685 | +€34 | +0.9% |
| Other amounts payable | 47/48 | €0 | €157,865 | +€157,865 | |
| Accrued charges and deferred income | 492/3 | €11,412 | €0 | -€11,412 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,015 | €8,452 | -€563 | -6.2% |
| Other operating charges | 640/8 | €1,464 | €500 | -€964 | -65.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,546 | €45,368 | +€28,821 | +174.2% |
| Operating profit (loss) | 9901 | €6,068 | €36,416 | +€30,348 | +500.2% |
| Financial income | 75/76B | €3,187 | €3,530 | +€343 | +10.8% |
| Recurring financial income | 75 | €3,187 | €3,530 | +€343 | +10.8% |
| Financial charges | 65/66B | €21,185 | €263 | -€20,922 | -98.8% |
| Recurring financial charges | 65 | €21,185 | €263 | -€20,922 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,931 | €39,682 | +€51,613 | |
| Income taxes | 67/77 | €3,317 | €12,025 | +€8,708 | +262.5% |
| Profit (loss) for the period | 9904 | -€15,248 | €27,657 | +€42,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,248 | €27,657 | +€42,905 |
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 4 October 2026 via checked.be.