SOMEP: 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.
SOMEP
Largest movements
- Receivables within one year -€229,152
down €229,152 (-78.6%), from €291,400 to €62,248
of which Trade receivables: -€235,778
- Current investments +€49,584
new in 2025: €49,584
- Cash -€29,706
no longer reported in 2025 (was €29,706)
mainly Trade debts (-€205,084) and Tax, wage and social debts (-€101,852)
- Tangible fixed assets -€24,201
down €24,201 (-40.4%), from €59,902 to €35,701
- Stocks and contracts +€16,497
up €16,497 (+10.2%), from €160,949 to €177,446
- Trade debts -€205,084
down €205,084 (-87.7%), from €233,865 to €28,781
- Tax, wage and social debts -€101,852
down €101,852 (-59.2%), from €171,930 to €70,078
of which Taxes: -€99,728
- Profit (loss) carried forward +€96,449
up €96,449 (+100.1%), from €96,398 to €192,847
- Debts after one year -€6,491
down €6,491 (-30.4%), from €21,324 to €14,833
- Gross operating margin +€122,103
up €122,103 (+266.5%), from €45,815 to €167,918
- Taxes +€24,204
new in 2025: €24,204
- Financial income -€10,376
no longer reported in 2025 (was €10,376)
- Depreciation -€1,894
down €1,894 (-6.2%), from €30,507 to €28,613
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 | €542,117 | €325,139 | -€216,978 | -40.0% |
| Fixed assets | 21/28 | €60,062 | €35,861 | -€24,201 | -40.3% |
| Tangible fixed assets | 22/27 | €59,902 | €35,701 | -€24,201 | -40.4% |
| Furniture and vehicles | 24 | €59,902 | €35,701 | -€24,201 | -40.4% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €482,055 | €289,278 | -€192,777 | -40.0% |
| Stocks and contracts in progress | 3 | €160,949 | €177,446 | +€16,497 | +10.2% |
| Stocks | 30/36 | €160,949 | €177,446 | +€16,497 | +10.2% |
| Amounts receivable within one year | 40/41 | €291,400 | €62,248 | -€229,152 | -78.6% |
| Trade receivables | 40 | €291,400 | €55,622 | -€235,778 | -80.9% |
| Other amounts receivable | 41 | - | €6,626 | +€6,626 | |
| Current investments | 50/53 | - | €49,584 | +€49,584 | |
| Cash at bank and in hand | 54/58 | €29,706 | - | -€29,706 | |
| Total equity and liabilities | 10/49 | €542,117 | €325,139 | -€216,978 | -40.0% |
| Equity | 10/15 | €114,998 | €211,447 | +€96,449 | +83.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,398 | €192,847 | +€96,449 | +100.1% |
| Amounts payable | 17/49 | €427,119 | €113,692 | -€313,427 | -73.4% |
| Amounts payable after more than one year | 17 | €21,324 | €14,833 | -€6,491 | -30.4% |
| Other amounts payable | 178/9 | €21,324 | €14,833 | -€6,491 | -30.4% |
| Amounts payable within one year | 42/48 | €405,795 | €98,859 | -€306,936 | -75.6% |
| Trade debts | 44 | €233,865 | €28,781 | -€205,084 | -87.7% |
| Suppliers | 440/4 | €233,865 | €28,781 | -€205,084 | -87.7% |
| Taxes, remuneration and social security | 45 | €171,930 | €70,078 | -€101,852 | -59.2% |
| Taxes | 450/3 | €169,244 | €69,516 | -€99,728 | -58.9% |
| Remuneration and social security | 454/9 | €2,686 | €562 | -€2,124 | -79.1% |
| Remuneration, social security and pensions | 62 | €18,183 | €17,762 | -€421 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,507 | €28,613 | -€1,894 | -6.2% |
| Other operating charges | 640/8 | €482 | €488 | +€6 | +1.2% |
| Non-recurring operating charges | 66A | €25,305 | - | -€25,305 | |
| Gross operating margin | 9900 | €45,815 | €167,918 | +€122,103 | +266.5% |
| Operating profit (loss) | 9901 | -€28,662 | €121,055 | +€149,717 | |
| Financial income | 75/76B | €10,376 | - | -€10,376 | |
| Recurring financial income | 75 | €10,376 | - | -€10,376 | |
| Financial charges | 65/66B | €1,480 | €402 | -€1,078 | -72.8% |
| Recurring financial charges | 65 | €1,480 | €402 | -€1,078 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,766 | €120,653 | +€140,419 | |
| Income taxes | 67/77 | - | €24,204 | +€24,204 | |
| Profit (loss) for the period | 9904 | -€19,766 | €96,449 | +€116,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,766 | €96,449 | +€116,215 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.