SOMERDI: 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.
SOMERDI
Largest movements
- Receivables within one year -€31,753
down €31,753 (-44.0%), from €72,088 to €40,335
of which Other amounts receivable: -€31,753
- Tangible fixed assets -€4,948
down €4,948 (-56.9%), from €8,698 to €3,750
of which Furniture and vehicles: -€4,000
- Cash -€1,617
no longer reported in 2025 (was €1,617)
mainly Net result for the year (-€13,841) and Trade debts (-€10,723)
- Intangible fixed assets -€929
no longer reported in 2025 (was €929)
- Profit (loss) carried forward -€13,841
down €13,841 (-82.8%), from -€16,710 to -€30,551
- Trade debts -€10,723
down €10,723 (-58.7%), from €18,279 to €7,556
- Short-term financial debts -€7,308
down €7,308 (-97.3%), from €7,514 to €206
- Debts after one year -€6,929
down €6,929 (-50.7%), from €13,672 to €6,744
- Current portion of long-term debt -€5,296
down €5,296 (-37.9%), from €13,985 to €8,689
- Gross operating margin +€3,449
up €3,449 (+38.6%), from -€8,941 to -€5,491
- Financial income -€504
no longer reported in 2025 (was €504)
- Financial charges +€333
up €333 (+17.8%), from €1,872 to €2,205
- Other operating charges -€259
down €259 (-49.2%), from €527 to €268
- Depreciation +€198
up €198 (+3.5%), from €5,679 to €5,877
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.
Derived cash bridge
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 | €83,332 | €44,085 | -€39,247 | -47.1% |
| Fixed assets | 21/28 | €9,627 | €3,750 | -€5,877 | -61.0% |
| Intangible fixed assets | 21 | €929 | - | -€929 | |
| Tangible fixed assets | 22/27 | €8,698 | €3,750 | -€4,948 | -56.9% |
| Plant, machinery and equipment | 23 | €4,698 | €3,750 | -€948 | -20.2% |
| Furniture and vehicles | 24 | €4,000 | - | -€4,000 | |
| Current assets | 29/58 | €73,705 | €40,335 | -€33,370 | -45.3% |
| Amounts receivable within one year | 40/41 | €72,088 | €40,335 | -€31,753 | -44.0% |
| Trade receivables | 40 | €39,527 | €39,527 | = | 0.0% |
| Other amounts receivable | 41 | €32,561 | €808 | -€31,753 | -97.5% |
| Cash at bank and in hand | 54/58 | €1,617 | - | -€1,617 | |
| Total equity and liabilities | 10/49 | €83,332 | €44,085 | -€39,247 | -47.1% |
| Equity | 10/15 | €16,540 | €2,699 | -€13,841 | -83.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €14,650 | €14,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €12,790 | €12,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,710 | -€30,551 | -€13,841 | -82.8% |
| Amounts payable | 17/49 | €66,792 | €41,386 | -€25,406 | -38.0% |
| Amounts payable after more than one year | 17 | €13,672 | €6,744 | -€6,929 | -50.7% |
| Financial debts | 170/4 | €13,672 | €6,744 | -€6,929 | -50.7% |
| Amounts payable within one year | 42/48 | €53,120 | €34,643 | -€18,477 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €13,985 | €8,689 | -€5,296 | -37.9% |
| Financial debts | 43 | €7,514 | €206 | -€7,308 | -97.3% |
| Credit institutions | 430/8 | €7,514 | €206 | -€7,308 | -97.3% |
| Trade debts | 44 | €18,279 | €7,556 | -€10,723 | -58.7% |
| Suppliers | 440/4 | €18,279 | €7,556 | -€10,723 | -58.7% |
| Other amounts payable | 47/48 | €13,343 | €18,192 | +€4,849 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,679 | €5,877 | +€198 | +3.5% |
| Other operating charges | 640/8 | €527 | €268 | -€259 | -49.2% |
| Non-recurring operating charges | 66A | €17,062 | - | -€17,062 | |
| Gross operating margin | 9900 | -€8,941 | -€5,491 | +€3,449 | +38.6% |
| Operating profit (loss) | 9901 | -€32,209 | -€11,636 | +€20,573 | +63.9% |
| Financial income | 75/76B | €504 | - | -€504 | |
| Recurring financial income | 75 | €504 | - | -€504 | |
| Financial charges | 65/66B | €1,872 | €2,205 | +€333 | +17.8% |
| Recurring financial charges | 65 | €1,872 | €2,205 | +€333 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,577 | -€13,841 | +€19,735 | +58.8% |
| Profit (loss) for the period | 9904 | -€33,577 | -€13,841 | +€19,735 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,577 | -€13,841 | +€19,735 | +58.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.