SOMEDA: 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.
SOMEDA
Largest movements
- Tangible fixed assets -€16,687
down €16,687 (-53.0%), from €31,458 to €14,771
of which Furniture and vehicles: -€15,542
- Cash -€9,431
down €9,431 (-78.4%), from €12,028 to €2,597
mainly Trade debts (-€21,252) and Debts after one year (-€15,576)
- Stocks and contracts -€9,142
down €9,142 (-23.4%), from €39,110 to €29,968
- Deferred charges and accrued income +€4,812
up €4,812 (+1346.8%), from €357 to €5,169
- Receivables within one year -€4,547
down €4,547 (-47.5%), from €9,565 to €5,018
of which Trade receivables: -€4,840
- Trade debts -€21,252
down €21,252 (-30.1%), from €70,571 to €49,319
- Other debts +€17,849
up €17,849 (+47.5%), from €37,587 to €55,437
- Debts after one year -€15,576
no longer reported in 2025 (was €15,576)
- Profit (loss) carried forward -€11,782
down €11,782 (-24.6%), from -€47,962 to -€59,744
- Current portion of long-term debt -€6,309
down €6,309 (-98.2%), from €6,426 to €117
- Staff costs -€48,139
down €48,139 (-59.1%), from €81,430 to €33,291
- Gross operating margin -€7,334
down €7,334 (-13.1%), from €55,905 to €48,570
- Depreciation -€4,368
down €4,368 (-52.9%), from €8,260 to €3,892
- Financial charges +€3,615
up €3,615 (+79.2%), from €4,564 to €8,179
of which Non-recurring financial charges: +€3,821
- Other operating charges +€1,365
up €1,365 (+32.7%), from €4,176 to €5,541
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 | €101,568 | €66,573 | -€34,995 | -34.5% |
| Fixed assets | 21/28 | €40,508 | €23,821 | -€16,687 | -41.2% |
| Tangible fixed assets | 22/27 | €31,458 | €14,771 | -€16,687 | -53.0% |
| Land and buildings | 22 | €4,188 | €3,733 | -€455 | -10.9% |
| Plant, machinery and equipment | 23 | €3,517 | €2,827 | -€690 | -19.6% |
| Furniture and vehicles | 24 | €23,753 | €8,211 | -€15,542 | -65.4% |
| Financial fixed assets | 28 | €9,050 | €9,050 | = | 0.0% |
| Current assets | 29/58 | €61,060 | €42,752 | -€18,308 | -30.0% |
| Stocks and contracts in progress | 3 | €39,110 | €29,968 | -€9,142 | -23.4% |
| Stocks | 30/36 | €39,110 | €29,968 | -€9,142 | -23.4% |
| Amounts receivable within one year | 40/41 | €9,565 | €5,018 | -€4,547 | -47.5% |
| Trade receivables | 40 | €8,539 | €3,699 | -€4,840 | -56.7% |
| Other amounts receivable | 41 | €1,026 | €1,319 | +€293 | +28.6% |
| Cash at bank and in hand | 54/58 | €12,028 | €2,597 | -€9,431 | -78.4% |
| Deferred charges and accrued income | 490/1 | €357 | €5,169 | +€4,812 | +1346.8% |
| Total equity and liabilities | 10/49 | €101,568 | €66,573 | -€34,995 | -34.5% |
| Equity | 10/15 | -€46,833 | -€58,615 | -€11,782 | -25.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €129 | €129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €129 | €129 | = | 0.0% |
| Reserves not available under the articles | 1311 | €129 | €129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,962 | -€59,744 | -€11,782 | -24.6% |
| Provisions and deferred taxes | 16 | €2,551 | - | -€2,551 | |
| Provisions for liabilities and charges | 160/5 | €2,551 | - | -€2,551 | |
| Other liabilities and charges | 164/5 | €2,551 | - | -€2,551 | |
| Amounts payable | 17/49 | €145,850 | €125,188 | -€20,663 | -14.2% |
| Amounts payable after more than one year | 17 | €15,576 | - | -€15,576 | |
| Financial debts | 170/4 | €15,576 | - | -€15,576 | |
| Amounts payable within one year | 42/48 | €130,274 | €125,188 | -€5,087 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €6,426 | €117 | -€6,309 | -98.2% |
| Financial debts | 43 | - | €445 | +€445 | |
| Credit institutions | 430/8 | - | €445 | +€445 | |
| Trade debts | 44 | €70,571 | €49,319 | -€21,252 | -30.1% |
| Suppliers | 440/4 | €70,571 | €49,319 | -€21,252 | -30.1% |
| Taxes, remuneration and social security | 45 | €15,690 | €19,871 | +€4,180 | +26.6% |
| Taxes | 450/3 | €4,307 | €13,854 | +€9,546 | +221.6% |
| Remuneration and social security | 454/9 | €11,383 | €6,017 | -€5,366 | -47.1% |
| Other amounts payable | 47/48 | €37,587 | €55,437 | +€17,849 | +47.5% |
| Non-recurring operating income | 76A | - | €17,551 | +€17,551 | |
| Remuneration, social security and pensions | 62 | €81,430 | €33,291 | -€48,139 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,260 | €3,892 | -€4,368 | -52.9% |
| Other operating charges | 640/8 | €4,176 | €5,541 | +€1,365 | +32.7% |
| Non-recurring operating charges | 66A | €277 | €9,710 | +€9,432 | +3402.0% |
| Gross operating margin | 9900 | €55,905 | €48,570 | -€7,334 | -13.1% |
| Operating profit (loss) | 9901 | -€38,238 | -€3,864 | +€34,375 | +89.9% |
| Financial income | 75/76B | €428 | €477 | +€49 | +11.5% |
| Recurring financial income | 75 | €428 | €477 | +€49 | +11.5% |
| Financial charges | 65/66B | €4,564 | €8,179 | +€3,615 | +79.2% |
| Recurring financial charges | 65 | €4,564 | €4,359 | -€205 | -4.5% |
| Non-recurring financial charges | 66B | - | €3,821 | +€3,821 | |
| Profit (loss) for the period before taxes | 9903 | -€42,374 | -€11,566 | +€30,809 | +72.7% |
| Income taxes | 67/77 | €376 | €216 | -€160 | -42.6% |
| Profit (loss) for the period | 9904 | -€42,751 | -€11,782 | +€30,969 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,751 | -€11,782 | +€30,969 | +72.4% |
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 8 October 2026 via checked.be.