SOMEL: 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.
SOMEL
Largest movements
- Receivables after one year +€10,496
new in 2025: €10,496
- Receivables within one year -€10,496
no longer reported in 2025 (was €10,496)
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,496 | €10,496 | = | 0.0% |
| Current assets | 29/58 | €10,496 | €10,496 | = | 0.0% |
| Amounts receivable after more than one year | 29 | - | €10,496 | +€10,496 | |
| Trade receivables | 290 | - | €10,496 | +€10,496 | |
| Amounts receivable within one year | 40/41 | €10,496 | - | -€10,496 | |
| Trade receivables | 40 | €10,496 | - | -€10,496 | |
| Total equity and liabilities | 10/49 | €10,496 | €10,496 | = | 0.0% |
| Equity | 10/15 | €6,722 | €6,722 | = | 0.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95 | -€95 | = | 0.0% |
| Amounts payable | 17/49 | €3,774 | €3,774 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,774 | €3,774 | = | 0.0% |
| Trade debts | 44 | €3,774 | €3,774 | = | 0.0% |
| Suppliers | 440/4 | €3,774 | €3,774 | = | 0.0% |
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 11 October 2026 via checked.be.