SOMEBA: 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.
SOMEBA
Largest movements
- Tangible fixed assets -€6,787
down €6,787 (-17.8%), from €38,227 to €31,440
of which Furniture and vehicles: -€4,577
- Cash +€1,888
up €1,888 (+2.8%), from €68,446 to €70,334
mainly Depreciation (+€6,787) and Deferred charges and accrued income (+€464)
- Reserves -€5,528
down €5,528 (-6.2%), from €89,498 to €83,970
- Gross operating margin +€783
up €783 (+36.0%), from €2,176 to €2,958
- Depreciation +€128
up €128 (+1.9%), from €6,659 to €6,787
- Financial charges +€102
up €102 (+217%), from €47 to €150
- Other operating charges +€79
up €79 (+5.4%), from €1,470 to €1,549
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 | €113,081 | €107,392 | -€5,689 | -5.0% |
| Fixed assets | 21/28 | €38,227 | €31,440 | -€6,787 | -17.8% |
| Tangible fixed assets | 22/27 | €38,227 | €31,440 | -€6,787 | -17.8% |
| Land and buildings | 22 | €20,949 | €18,738 | -€2,210 | -10.6% |
| Furniture and vehicles | 24 | €17,278 | €12,702 | -€4,577 | -26.5% |
| Current assets | 29/58 | €74,853 | €75,952 | +€1,098 | +1.5% |
| Amounts receivable within one year | 40/41 | €5,943 | €5,617 | -€326 | -5.5% |
| Trade receivables | 40 | €5,165 | €4,953 | -€212 | -4.1% |
| Other amounts receivable | 41 | €778 | €664 | -€114 | -14.6% |
| Cash at bank and in hand | 54/58 | €68,446 | €70,334 | +€1,888 | +2.8% |
| Deferred charges and accrued income | 490/1 | €464 | - | -€464 | |
| Total equity and liabilities | 10/49 | €113,081 | €107,392 | -€5,689 | -5.0% |
| Equity | 10/15 | €112,330 | €106,802 | -€5,528 | -4.9% |
| Contributions | 10/11 | €22,832 | €22,832 | = | 0.0% |
| Reserves | 13 | €89,498 | €83,970 | -€5,528 | -6.2% |
| Distributable reserves | 133 | €89,498 | €83,970 | -€5,528 | -6.2% |
| Amounts payable | 17/49 | €751 | €590 | -€161 | -21.5% |
| Amounts payable within one year | 42/48 | €751 | €590 | -€161 | -21.5% |
| Trade debts | 44 | €751 | €590 | -€161 | -21.5% |
| Suppliers | 440/4 | €751 | €590 | -€161 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,659 | €6,787 | +€128 | +1.9% |
| Other operating charges | 640/8 | €1,470 | €1,549 | +€79 | +5.4% |
| Gross operating margin | 9900 | €2,176 | €2,958 | +€783 | +36.0% |
| Operating profit (loss) | 9901 | -€5,953 | -€5,378 | +€575 | +9.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €150 | +€102 | +217% |
| Recurring financial charges | 65 | €47 | €150 | +€102 | +217% |
| Profit (loss) for the period before taxes | 9903 | -€6,000 | -€5,528 | +€473 | +7.9% |
| Profit (loss) for the period | 9904 | -€6,000 | -€5,528 | +€473 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,000 | -€5,528 | +€473 | +7.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.