SOMEGEMA: 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.
SOMEGEMA
Largest movements
- Cash +€73,168
up €73,168 (+15.5%), from €472,530 to €545,698
mainly Net result for the year (+€49,737) and Receivables within one year (+€16,044)
- Receivables within one year -€16,044
down €16,044 (-100.0%), from €16,044 to €0
of which Trade receivables: -€16,044
- Reserves +€49,737
up €49,737 (+8.3%), from €595,696 to €645,434
of which Distributable reserves: +€49,737
- Gross operating margin -€18,880
down €18,880 (-20.0%), from €94,282 to €75,402
- Taxes -€4,504
down €4,504 (-19.3%), from €23,388 to €18,884
- Purchases and services +€3,505
up €3,505 (+2.2%), from €156,392 to €159,897
- Turnover -€3,033
down €3,033 (-1.3%), from €238,062 to €235,029
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 | €633,629 | €686,464 | +€52,835 | +8.3% |
| Fixed assets | 21/28 | €133,710 | €130,220 | -€3,491 | -2.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €133,710 | €130,220 | -€3,491 | -2.6% |
| Land and buildings | 22 | €128,860 | €123,633 | -€5,228 | -4.1% |
| Plant, machinery and equipment | 23 | €2,530 | €1,318 | -€1,212 | -47.9% |
| Furniture and vehicles | 24 | €2,320 | €5,269 | +€2,949 | +127.1% |
| Current assets | 29/58 | €499,919 | €556,245 | +€56,326 | +11.3% |
| Amounts receivable within one year | 40/41 | €16,044 | €0 | -€16,044 | -100.0% |
| Trade receivables | 40 | €16,044 | €0 | -€16,044 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €472,530 | €545,698 | +€73,168 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,345 | €546 | -€799 | -59.4% |
| Total equity and liabilities | 10/49 | €633,629 | €686,464 | +€52,835 | +8.3% |
| Equity | 10/15 | €625,562 | €675,299 | +€49,737 | +8.0% |
| Contributions | 10/11 | €12,865 | €12,865 | = | 0.0% |
| Capital | 10 | €12,865 | €12,865 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €7,135 | €7,135 | = | 0.0% |
| Reserves | 13 | €595,696 | €645,434 | +€49,737 | +8.3% |
| Non-distributable reserves | 130/1 | €3,030 | €3,030 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,030 | €3,030 | = | 0.0% |
| Distributable reserves | 133 | €592,666 | €642,404 | +€49,737 | +8.4% |
| Profit (loss) carried forward | 14 | €17,001 | €17,001 | = | 0.0% |
| Amounts payable | 17/49 | €8,067 | €11,165 | +€3,098 | +38.4% |
| Amounts payable within one year | 42/48 | €8,067 | €11,165 | +€3,098 | +38.4% |
| Trade debts | 44 | €196 | €641 | +€444 | +226.5% |
| Suppliers | 440/4 | €196 | €641 | +€444 | +226.5% |
| Taxes, remuneration and social security | 45 | €4,046 | €6,699 | +€2,654 | +65.6% |
| Taxes | 450/3 | €4,046 | €2,699 | -€1,346 | -33.3% |
| Remuneration and social security | 454/9 | €0 | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €3,825 | €3,825 | = | 0.0% |
| Turnover | 70 | €238,062 | €235,029 | -€3,033 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,392 | €159,897 | +€3,505 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,369 | €7,968 | +€598 | +8.1% |
| Other operating charges | 640/8 | €347 | €2,500 | +€2,153 | +620.8% |
| Gross operating margin | 9900 | €94,282 | €75,402 | -€18,880 | -20.0% |
| Operating profit (loss) | 9901 | €86,566 | €64,935 | -€21,631 | -25.0% |
| Financial income | 75/76B | €2,666 | €3,949 | +€1,283 | +48.1% |
| Recurring financial income | 75 | €2,666 | €3,949 | +€1,283 | +48.1% |
| Financial charges | 65/66B | €254 | €262 | +€8 | +3.3% |
| Recurring financial charges | 65 | €254 | €262 | +€8 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €88,978 | €68,621 | -€20,356 | -22.9% |
| Income taxes | 67/77 | €23,388 | €18,884 | -€4,504 | -19.3% |
| Profit (loss) for the period | 9904 | €65,590 | €49,737 | -€15,853 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,590 | €49,737 | -€15,853 | -24.2% |
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 6 October 2026 via checked.be.