SOMELAB: 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.
SOMELAB
Largest movements
- Cash -€73,640
down €73,640 (-84.6%), from €87,057 to €13,417
mainly Contributions, distributions and other (-€86,702) and Other debts (-€25,053)
- Receivables within one year -€3,259
down €3,259 (-14.2%), from €23,001 to €19,741
of which Trade receivables: -€3,259
- Reserves -€34,819
down €34,819 (-94.9%), from €36,702 to €1,883
- Other debts -€25,053
down €25,053 (-23.6%), from €106,250 to €81,197
- Tax, wage and social debts -€16,036
down €16,036 (-56.3%), from €28,480 to €12,444
of which Taxes: -€16,036
- Trade debts -€1,948
down €1,948 (-95.5%), from €2,039 to €91
- Write-downs -€22,500
down €22,500 (-100.0%), from €22,500 to €0
- Taxes +€3,979
up €3,979 (+43.0%), from €9,258 to €13,238
- Gross operating margin -€2,996
down €2,996 (-4.2%), from €70,864 to €67,867
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 | €174,769 | €97,140 | -€77,629 | -44.4% |
| Fixed assets | 21/28 | €64,449 | €63,338 | -€1,110 | -1.7% |
| Tangible fixed assets | 22/27 | €64,449 | €63,338 | -€1,110 | -1.7% |
| Land and buildings | 22 | €59,000 | €59,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,128 | €2,733 | -€395 | -12.6% |
| Furniture and vehicles | 24 | €875 | €159 | -€715 | -81.8% |
| Assets under construction and advance payments | 27 | €1,446 | €1,446 | = | 0.0% |
| Current assets | 29/58 | €110,320 | €33,802 | -€76,518 | -69.4% |
| Amounts receivable within one year | 40/41 | €23,001 | €19,741 | -€3,259 | -14.2% |
| Trade receivables | 40 | €22,259 | €19,000 | -€3,259 | -14.6% |
| Other amounts receivable | 41 | €742 | €742 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,057 | €13,417 | -€73,640 | -84.6% |
| Deferred charges and accrued income | 490/1 | €263 | €644 | +€381 | +144.6% |
| Total equity and liabilities | 10/49 | €174,769 | €97,140 | -€77,629 | -44.4% |
| Equity | 10/15 | €37,702 | €2,883 | -€34,819 | -92.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,702 | €1,883 | -€34,819 | -94.9% |
| Distributable reserves | 133 | €36,702 | €1,883 | -€34,819 | -94.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,067 | €94,258 | -€42,809 | -31.2% |
| Amounts payable within one year | 42/48 | €136,769 | €93,732 | -€43,038 | -31.5% |
| Trade debts | 44 | €2,039 | €91 | -€1,948 | -95.5% |
| Suppliers | 440/4 | €2,039 | €91 | -€1,948 | -95.5% |
| Taxes, remuneration and social security | 45 | €28,480 | €12,444 | -€16,036 | -56.3% |
| Taxes | 450/3 | €28,480 | €12,444 | -€16,036 | -56.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106,250 | €81,197 | -€25,053 | -23.6% |
| Accrued charges and deferred income | 492/3 | €298 | €526 | +€228 | +76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,110 | -€110 | -9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,500 | €0 | -€22,500 | -100.0% |
| Other operating charges | 640/8 | €568 | €654 | +€87 | +15.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €70,864 | €67,867 | -€2,996 | -4.2% |
| Operating profit (loss) | 9901 | €46,576 | €66,103 | +€19,527 | +41.9% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €1,062 | €983 | -€80 | -7.5% |
| Recurring financial charges | 65 | €1,062 | €983 | -€80 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €45,520 | €65,120 | +€19,601 | +43.1% |
| Income taxes | 67/77 | €9,258 | €13,238 | +€3,979 | +43.0% |
| Profit (loss) for the period | 9904 | €36,261 | €51,883 | +€15,621 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,261 | €51,883 | +€15,621 | +43.1% |
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 1 October 2026 via checked.be.