Somedina: 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.
Somedina
Largest movements
- Current investments +€57,325
up €57,325 (+67.4%), from €85,000 to €142,325
- Tangible fixed assets -€24,218
down €24,218 (-37.8%), from €64,087 to €39,869
of which Furniture and vehicles: -€21,536
- Intangible fixed assets -€17,984
down €17,984 (-100%), from €17,984 to €0
- Cash -€14,890
down €14,890 (-72.2%), from €20,629 to €5,739
mainly Current investments (-€57,325) and Other debts (-€25,159)
- Receivables within one year -€2,856
down €2,856 (-55.7%), from €5,128 to €2,272
of which Other amounts receivable: -€4,136
- Other debts -€25,159
down €25,159 (-66.0%), from €38,120 to €12,961
- Reserves +€25,152
up €25,152 (+17.5%), from €143,322 to €168,474
- Accrued charges and deferred income -€1,948
down €1,948 (-48.3%), from €4,033 to €2,085
- Financial charges -€3,903
down €3,903 (-89.4%), from €4,367 to €464
- Depreciation -€3,231
down €3,231 (-6.7%), from €48,145 to €44,914
- Taxes +€2,079
up €2,079 (+21.0%), from €9,887 to €11,967
- Financial income +€1,259
up €1,259 (+1,650%), from €76 to €1,336
- Gross operating margin -€1,091
down €1,091 (-1.3%), from €84,639 to €83,548
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 | €194,758 | €193,040 | -€1,717 | -0.9% |
| Fixed assets | 21/28 | €82,071 | €39,869 | -€42,202 | -51.4% |
| Intangible fixed assets | 21 | €17,984 | €0 | -€17,984 | -100% |
| Tangible fixed assets | 22/27 | €64,087 | €39,869 | -€24,218 | -37.8% |
| Plant, machinery and equipment | 23 | €31,263 | €26,844 | -€4,420 | -14.1% |
| Furniture and vehicles | 24 | €32,823 | €11,287 | -€21,536 | -65.6% |
| Other tangible fixed assets | 26 | €0 | €1,737 | +€1,737 | |
| Current assets | 29/58 | €112,687 | €153,172 | +€40,485 | +35.9% |
| Amounts receivable within one year | 40/41 | €5,128 | €2,272 | -€2,856 | -55.7% |
| Trade receivables | 40 | €992 | €2,272 | +€1,279 | +129% |
| Other amounts receivable | 41 | €4,136 | €0 | -€4,136 | -100% |
| Current investments | 50/53 | €85,000 | €142,325 | +€57,325 | +67.4% |
| Cash at bank and in hand | 54/58 | €20,629 | €5,739 | -€14,890 | -72.2% |
| Deferred charges and accrued income | 490/1 | €1,929 | €2,836 | +€906 | +47.0% |
| Total equity and liabilities | 10/49 | €194,758 | €193,040 | -€1,717 | -0.9% |
| Equity | 10/15 | €148,322 | €173,474 | +€25,152 | +17.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,322 | €168,474 | +€25,152 | +17.5% |
| Distributable reserves | 133 | €143,322 | €168,474 | +€25,152 | +17.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,436 | €19,566 | -€26,869 | -57.9% |
| Amounts payable within one year | 42/48 | €42,403 | €17,481 | -€24,921 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €1,023 | €677 | -€346 | -33.9% |
| Trade debts | 44 | €390 | €175 | -€215 | -55.2% |
| Suppliers | 440/4 | €390 | €175 | -€215 | -55.2% |
| Taxes, remuneration and social security | 45 | €2,870 | €3,669 | +€799 | +27.8% |
| Taxes | 450/3 | €2,870 | €3,669 | +€799 | +27.8% |
| Other amounts payable | 47/48 | €38,120 | €12,961 | -€25,159 | -66.0% |
| Accrued charges and deferred income | 492/3 | €4,033 | €2,085 | -€1,948 | -48.3% |
| Non-recurring operating income | 76A | €1,433 | €0 | -€1,433 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,145 | €44,914 | -€3,231 | -6.7% |
| Other operating charges | 640/8 | €1,439 | €1,554 | +€115 | +8.0% |
| Gross operating margin | 9900 | €84,639 | €83,548 | -€1,091 | -1.3% |
| Operating profit (loss) | 9901 | €35,055 | €37,080 | +€2,025 | +5.8% |
| Financial income | 75/76B | €76 | €1,336 | +€1,259 | +1,650% |
| Recurring financial income | 75 | €76 | €1,336 | +€1,259 | +1,650% |
| Financial charges | 65/66B | €4,367 | €464 | -€3,903 | -89.4% |
| Recurring financial charges | 65 | €4,367 | €464 | -€3,903 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €30,764 | €37,952 | +€7,187 | +23.4% |
| Income taxes | 67/77 | €9,887 | €11,967 | +€2,079 | +21.0% |
| Profit (loss) for the period | 9904 | €20,877 | €25,985 | +€5,108 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,877 | €25,985 | +€5,108 | +24.5% |
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 24 October 2026 via checked.be.