Somdes: 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.
Somdes
Largest movements
- Cash +€32,290
up €32,290 (+35.5%), from €90,908 to €123,198
mainly Net result for the year (+€28,102) and Current investments (+€9,360)
- Current investments -€9,360
down €9,360 (-100.0%), from €9,360 to €0
- Deferred charges and accrued income +€3,210
up €3,210 (+119.0%), from €2,699 to €5,909
- Reserves +€20,222
up €20,222 (+22.0%), from €91,827 to €112,048
of which Distributable reserves: +€20,222
- Other debts +€3,421
up €3,421 (+290.7%), from €1,177 to €4,598
- Tax, wage and social debts +€2,628
up €2,628 (+48.0%), from €5,471 to €8,098
of which Taxes: +€2,628
- Gross operating margin +€7,523
up €7,523 (+22.3%), from €33,774 to €41,298
- Taxes +€2,589
up €2,589 (+28.4%), from €9,104 to €11,693
- Financial income +€1,447
up €1,447 (+621.1%), from €233 to €1,680
- Depreciation -€951
down €951 (-57.2%), from €1,663 to €711
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 | €122,835 | €149,110 | +€26,275 | +21.4% |
| Fixed assets | 21/28 | €711 | €0 | -€711 | -100.0% |
| Tangible fixed assets | 22/27 | €711 | €0 | -€711 | -100.0% |
| Plant, machinery and equipment | 23 | €711 | €0 | -€711 | -100.0% |
| Current assets | 29/58 | €122,124 | €149,110 | +€26,986 | +22.1% |
| Amounts receivable within one year | 40/41 | €19,158 | €20,004 | +€846 | +4.4% |
| Trade receivables | 40 | €19,158 | €20,004 | +€846 | +4.4% |
| Current investments | 50/53 | €9,360 | €0 | -€9,360 | -100.0% |
| Cash at bank and in hand | 54/58 | €90,908 | €123,198 | +€32,290 | +35.5% |
| Deferred charges and accrued income | 490/1 | €2,699 | €5,909 | +€3,210 | +119.0% |
| Total equity and liabilities | 10/49 | €122,835 | €149,110 | +€26,275 | +21.4% |
| Equity | 10/15 | €110,427 | €130,648 | +€20,222 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,827 | €112,048 | +€20,222 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €89,967 | €110,188 | +€20,222 | +22.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,409 | €18,462 | +€6,053 | +48.8% |
| Amounts payable within one year | 42/48 | €12,409 | €18,462 | +€6,053 | +48.8% |
| Financial debts | 43 | €2,951 | €2,975 | +€24 | +0.8% |
| Credit institutions | 430/8 | €2,951 | €2,975 | +€24 | +0.8% |
| Trade debts | 44 | €2,811 | €2,791 | -€20 | -0.7% |
| Suppliers | 440/4 | €2,811 | €2,791 | -€20 | -0.7% |
| Taxes, remuneration and social security | 45 | €5,471 | €8,098 | +€2,628 | +48.0% |
| Taxes | 450/3 | €5,471 | €8,098 | +€2,628 | +48.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,177 | €4,598 | +€3,421 | +290.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €711 | -€951 | -57.2% |
| Other operating charges | 640/8 | €888 | €851 | -€37 | -4.2% |
| Gross operating margin | 9900 | €33,774 | €41,298 | +€7,523 | +22.3% |
| Operating profit (loss) | 9901 | €31,224 | €39,735 | +€8,512 | +27.3% |
| Financial income | 75/76B | €233 | €1,680 | +€1,447 | +621.1% |
| Recurring financial income | 75 | €233 | €1,680 | +€1,447 | +621.1% |
| Financial charges | 65/66B | €1,499 | €1,620 | +€121 | +8.1% |
| Recurring financial charges | 65 | €1,499 | €1,620 | +€121 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €29,958 | €39,795 | +€9,837 | +32.8% |
| Income taxes | 67/77 | €9,104 | €11,693 | +€2,589 | +28.4% |
| Profit (loss) for the period | 9904 | €20,854 | €28,102 | +€7,248 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,854 | €28,102 | +€7,248 | +34.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.