SoMedELC: 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.
SoMedELC
Largest movements
- Receivables within one year +€4,851
new in 2025: €4,851
of which Other amounts receivable: +€4,326
- Deferred charges and accrued income -€3,526
down €3,526 (-39.5%), from €8,934 to €5,408
- Cash +€1,227
up €1,227 (+15.1%), from €8,142 to €9,369
mainly Net result for the year (+€9,734) and Deferred charges and accrued income (+€3,526)
- Profit (loss) carried forward +€4,786
no longer reported in 2025 (was -€4,786)
- Other debts -€3,194
down €3,194 (-76.3%), from €4,183 to €990
- Tax, wage and social debts +€794
up €794 (+30.2%), from €2,628 to €3,422
- Gross operating margin +€14,475
up €14,475, from -€1,714 to €12,760
- Depreciation -€2,500
no longer reported in 2025 (was €2,500)
- Taxes +€2,434
up €2,434 (+1,901%), from €128 to €2,562
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 | €17,076 | €19,627 | +€2,552 | +14.9% |
| Current assets | 29/58 | €17,076 | €19,627 | +€2,552 | +14.9% |
| Amounts receivable within one year | 40/41 | - | €4,851 | +€4,851 | |
| Trade receivables | 40 | - | €524 | +€524 | |
| Other amounts receivable | 41 | - | €4,326 | +€4,326 | |
| Cash at bank and in hand | 54/58 | €8,142 | €9,369 | +€1,227 | +15.1% |
| Deferred charges and accrued income | 490/1 | €8,934 | €5,408 | -€3,526 | -39.5% |
| Total equity and liabilities | 10/49 | €17,076 | €19,627 | +€2,552 | +14.9% |
| Equity | 10/15 | €10,264 | €15,050 | +€4,786 | +46.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,050 | €13,050 | = | 0.0% |
| Distributable reserves | 133 | €13,050 | €13,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,786 | - | +€4,786 | |
| Amounts payable | 17/49 | €6,811 | €4,577 | -€2,234 | -32.8% |
| Amounts payable within one year | 42/48 | €6,811 | €4,577 | -€2,234 | -32.8% |
| Trade debts | 44 | - | €166 | +€166 | |
| Suppliers | 440/4 | - | €166 | +€166 | |
| Taxes, remuneration and social security | 45 | €2,628 | €3,422 | +€794 | +30.2% |
| Taxes | 450/3 | €2,628 | €3,422 | +€794 | +30.2% |
| Other amounts payable | 47/48 | €4,183 | €990 | -€3,194 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | - | -€2,500 | |
| Other operating charges | 640/8 | €381 | €354 | -€26 | -6.9% |
| Gross operating margin | 9900 | -€1,714 | €12,760 | +€14,475 | |
| Operating profit (loss) | 9901 | -€4,595 | €12,406 | +€17,001 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -97.4% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -97.4% |
| Financial charges | 65/66B | €66 | €110 | +€44 | +65.7% |
| Recurring financial charges | 65 | €66 | €110 | +€44 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,658 | €12,296 | +€16,954 | |
| Income taxes | 67/77 | €128 | €2,562 | +€2,434 | +1,901% |
| Profit (loss) for the period | 9904 | -€4,786 | €9,734 | +€14,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,786 | €9,734 | +€14,520 |
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 18 October 2026 via checked.be.