SOMELIB: 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.
SOMELIB
Largest movements
- Receivables within one year +€134,038
up €134,038 (+263.4%), from €50,880 to €184,917
of which Trade receivables: +€68,698
- Cash -€74,667
down €74,667 (-49.6%), from €150,522 to €75,855
mainly Receivables within one year (-€134,038) and Trade debts (-€35,152)
- Current investments -€30,000
down €30,000 (-13.0%), from €230,000 to €200,000
- Reserves +€94,000
new in 2025: €94,000
- Trade debts -€35,152
down €35,152 (-82.5%), from €42,616 to €7,464
- Tax, wage and social debts -€25,957
down €25,957 (-73.4%), from €35,357 to €9,400
of which Taxes: -€24,259
- Other debts -€6,308
down €6,308 (-43.4%), from €14,532 to €8,224
- Gross operating margin -€103,725
down €103,725 (-42.4%), from €244,840 to €141,115
- Taxes -€17,378
down €17,378 (-27.8%), from €62,596 to €45,217
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 | €446,114 | €472,722 | +€26,608 | +6.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,291 | €7,409 | +€1,118 | +17.8% |
| Tangible fixed assets | 22/27 | €6,291 | €7,409 | +€1,118 | +17.8% |
| Plant, machinery and equipment | 23 | €3,824 | €5,119 | +€1,296 | +33.9% |
| Furniture and vehicles | 24 | €2,468 | €2,290 | -€178 | -7.2% |
| Current assets | 29/58 | €439,823 | €465,313 | +€25,490 | +5.8% |
| Stocks and contracts in progress | 3 | €6,106 | €1,530 | -€4,576 | -74.9% |
| Stocks | 30/36 | €6,106 | €1,530 | -€4,576 | -74.9% |
| Amounts receivable within one year | 40/41 | €50,880 | €184,917 | +€134,038 | +263.4% |
| Trade receivables | 40 | €14,228 | €82,926 | +€68,698 | +482.8% |
| Other amounts receivable | 41 | €36,651 | €101,991 | +€65,340 | +178.3% |
| Current investments | 50/53 | €230,000 | €200,000 | -€30,000 | -13.0% |
| Cash at bank and in hand | 54/58 | €150,522 | €75,855 | -€74,667 | -49.6% |
| Deferred charges and accrued income | 490/1 | €2,316 | €3,011 | +€695 | +30.0% |
| Total equity and liabilities | 10/49 | €446,114 | €472,722 | +€26,608 | +6.0% |
| Equity | 10/15 | €353,609 | €447,634 | +€94,025 | +26.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €94,000 | +€94,000 | |
| Distributable reserves | 133 | - | €94,000 | +€94,000 | |
| Profit (loss) carried forward | 14 | €343,609 | €343,634 | +€25 | 0.0% |
| Amounts payable | 17/49 | €92,505 | €25,088 | -€67,417 | -72.9% |
| Amounts payable within one year | 42/48 | €92,505 | €25,088 | -€67,417 | -72.9% |
| Trade debts | 44 | €42,616 | €7,464 | -€35,152 | -82.5% |
| Suppliers | 440/4 | €42,616 | €7,464 | -€35,152 | -82.5% |
| Taxes, remuneration and social security | 45 | €35,357 | €9,400 | -€25,957 | -73.4% |
| Taxes | 450/3 | €33,659 | €9,400 | -€24,259 | -72.1% |
| Remuneration and social security | 454/9 | €1,698 | - | -€1,698 | |
| Other amounts payable | 47/48 | €14,532 | €8,224 | -€6,308 | -43.4% |
| Non-recurring operating income | 76A | - | €5,716 | +€5,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €2,450 | +€1,160 | +89.9% |
| Other operating charges | 640/8 | €773 | €775 | +€2 | +0.2% |
| Gross operating margin | 9900 | €244,840 | €141,115 | -€103,725 | -42.4% |
| Operating profit (loss) | 9901 | €242,777 | €137,890 | -€104,887 | -43.2% |
| Financial income | 75/76B | €3,153 | €3,836 | +€683 | +21.7% |
| Recurring financial income | 75 | €3,153 | €3,836 | +€683 | +21.7% |
| Financial charges | 65/66B | €3,646 | €2,483 | -€1,163 | -31.9% |
| Recurring financial charges | 65 | €3,646 | €2,483 | -€1,163 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €242,284 | €139,243 | -€103,041 | -42.5% |
| Income taxes | 67/77 | €62,596 | €45,217 | -€17,378 | -27.8% |
| Profit (loss) for the period | 9904 | €179,688 | €94,025 | -€85,663 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €179,688 | €94,025 | -€85,663 | -47.7% |
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 3 October 2026 via checked.be.