SOMEC: what changed
What changed
SOMEC
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€58,446
2024 · €60,132-€1,686
Equity
€464,689
2024 · €406,243+€58,446
Cash
€77,342
2024 · €65,183+€12,159
Balance sheet total
€691,613
2024 · €679,176+€12,437
Largest movements
Assets
- Cash +€12,159
up €12,159 (+18.7%), from €65,183 to €77,342
mainly Net result for the year (+€58,446) and Depreciation (+€7,848)
Equity and liabilities
- Profit (loss) carried forward +€58,446
up €58,446 (+19.7%), from €297,330 to €355,775
- Debts after one year -€39,437
down €39,437 (-19.6%), from €200,919 to €161,483
Income statement
- Gross operating margin -€2,812
down €2,812 (-2.7%), from €102,588 to €99,777
- Financial charges -€1,209
down €1,209 (-14.4%), from €8,387 to €7,178
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€60,132
Gross operating margin
-€2,812
Depreciation
-€596
Other operating charges
-€219
Financial income
+€351
Financial charges
+€1,209
Taxes
+€381
Result 2025
€58,446
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,536
Investment
-€4,029
Financing
-€43,348
Cash 2024
€65,183
From operations (derived)
+€59,536
Net result for the year
+€58,446
Depreciation
+€7,848
Receivables within one year
-€3,018
Deferred charges and accrued income
-€1,080
Trade debts
+€4,073
Tax, wage and social debts
-€1,791
Other debts
-€4,942
Investment (derived)
-€4,029
Investment in fixed assets (net)
-€4,029
Financing
-€43,348
Debts after one year
-€39,437
Current portion of long-term debt
-€3,911
Cash 2025
€77,342
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,176 | €691,613 | +€12,437 | +1.8% |
| Fixed assets | 21/28 | €596,684 | €592,865 | -€3,820 | -0.6% |
| Tangible fixed assets | 22/27 | €596,684 | €592,865 | -€3,820 | -0.6% |
| Land and buildings | 22 | €596,354 | €589,366 | -€6,988 | -1.2% |
| Furniture and vehicles | 24 | €330 | €3,499 | +€3,168 | +959% |
| Current assets | 29/58 | €82,492 | €98,749 | +€16,257 | +19.7% |
| Amounts receivable within one year | 40/41 | €14,810 | €17,828 | +€3,018 | +20.4% |
| Trade receivables | 40 | €14,810 | €16,243 | +€1,433 | +9.7% |
| Other amounts receivable | 41 | - | €1,585 | +€1,585 | |
| Cash at bank and in hand | 54/58 | €65,183 | €77,342 | +€12,159 | +18.7% |
| Deferred charges and accrued income | 490/1 | €2,499 | €3,579 | +€1,080 | +43.2% |
| Total equity and liabilities | 10/49 | €679,176 | €691,613 | +€12,437 | +1.8% |
| Equity | 10/15 | €406,243 | €464,689 | +€58,446 | +14.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €88,462 | €88,462 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €84,462 | €84,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,330 | €355,775 | +€58,446 | +19.7% |
| Amounts payable | 17/49 | €272,933 | €226,925 | -€46,008 | -16.9% |
| Amounts payable after more than one year | 17 | €200,919 | €161,483 | -€39,437 | -19.6% |
| Financial debts | 170/4 | €200,919 | €161,483 | -€39,437 | -19.6% |
| Amounts payable within one year | 42/48 | €72,014 | €65,442 | -€6,572 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €49,803 | €45,891 | -€3,911 | -7.9% |
| Trade debts | 44 | €1,922 | €5,995 | +€4,073 | +212% |
| Suppliers | 440/4 | €1,922 | €5,995 | +€4,073 | +212% |
| Taxes, remuneration and social security | 45 | €11,649 | €9,857 | -€1,791 | -15.4% |
| Taxes | 450/3 | €9,948 | €9,857 | -€91 | -0.9% |
| Remuneration and social security | 454/9 | €1,701 | - | -€1,701 | |
| Other amounts payable | 47/48 | €8,640 | €3,699 | -€4,942 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,252 | €7,848 | +€596 | +8.2% |
| Other operating charges | 640/8 | €8,862 | €9,081 | +€219 | +2.5% |
| Gross operating margin | 9900 | €102,588 | €99,777 | -€2,812 | -2.7% |
| Operating profit (loss) | 9901 | €86,474 | €82,847 | -€3,627 | -4.2% |
| Financial income | 75/76B | €163 | €514 | +€351 | +215% |
| Recurring financial income | 75 | €163 | €514 | +€351 | +215% |
| Financial charges | 65/66B | €8,387 | €7,178 | -€1,209 | -14.4% |
| Recurring financial charges | 65 | €8,387 | €7,178 | -€1,209 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €78,251 | €76,184 | -€2,067 | -2.6% |
| Income taxes | 67/77 | €18,119 | €17,738 | -€381 | -2.1% |
| Profit (loss) for the period | 9904 | €60,132 | €58,446 | -€1,686 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,132 | €58,446 | -€1,686 | -2.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.