SOMERE: 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.
SOMERE
Largest movements
- Cash +€24,573
up €24,573 (+259.2%), from €9,479 to €34,052
mainly Net result for the year (+€23,481) and Depreciation (+€11,354)
- Tangible fixed assets -€11,354
down €11,354 (-29.4%), from €38,683 to €27,329
of which Furniture and vehicles: -€10,845
- Receivables within one year +€3,179
up €3,179 (+10.5%), from €30,344 to €33,523
of which Other amounts receivable: +€6,046
- Reserves +€23,481
up €23,481 (+57.7%), from €40,685 to €64,166
- Debts after one year -€12,623
down €12,623 (-62.0%), from €20,346 to €7,723
- Tax, wage and social debts +€3,909
up €3,909 (+29.6%), from €13,200 to €17,109
- Trade debts +€1,386
up €1,386 (+1941.2%), from €71 to €1,458
- Gross operating margin +€5,612
up €5,612 (+15.4%), from €36,324 to €41,936
- Taxes +€1,251
up €1,251 (+23.6%), from €5,299 to €6,549
- Financial charges -€698
down €698 (-28.2%), from €2,478 to €1,779
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 | €90,139 | €106,986 | +€16,847 | +18.7% |
| Fixed assets | 21/28 | €38,683 | €27,329 | -€11,354 | -29.4% |
| Tangible fixed assets | 22/27 | €38,683 | €27,329 | -€11,354 | -29.4% |
| Plant, machinery and equipment | 23 | €556 | €47 | -€509 | -91.6% |
| Furniture and vehicles | 24 | €38,128 | €27,282 | -€10,845 | -28.4% |
| Current assets | 29/58 | €51,456 | €79,657 | +€28,201 | +54.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,344 | €33,523 | +€3,179 | +10.5% |
| Trade receivables | 40 | €10,339 | €7,472 | -€2,867 | -27.7% |
| Other amounts receivable | 41 | €20,005 | €26,051 | +€6,046 | +30.2% |
| Cash at bank and in hand | 54/58 | €9,479 | €34,052 | +€24,573 | +259.2% |
| Deferred charges and accrued income | 490/1 | €1,633 | €2,082 | +€448 | +27.4% |
| Total equity and liabilities | 10/49 | €90,139 | €106,986 | +€16,847 | +18.7% |
| Equity | 10/15 | €43,185 | €66,666 | +€23,481 | +54.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,685 | €64,166 | +€23,481 | +57.7% |
| Distributable reserves | 133 | €40,685 | €64,166 | +€23,481 | +57.7% |
| Amounts payable | 17/49 | €46,954 | €40,320 | -€6,634 | -14.1% |
| Amounts payable after more than one year | 17 | €20,346 | €7,723 | -€12,623 | -62.0% |
| Financial debts | 170/4 | €20,346 | €7,723 | -€12,623 | -62.0% |
| Amounts payable within one year | 42/48 | €25,397 | €31,240 | +€5,843 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €11,883 | €12,623 | +€739 | +6.2% |
| Financial debts | 43 | €73 | €50 | -€23 | -31.2% |
| Credit institutions | 430/8 | €73 | €50 | -€23 | -31.2% |
| Trade debts | 44 | €71 | €1,458 | +€1,386 | +1941.2% |
| Suppliers | 440/4 | €71 | €1,458 | +€1,386 | +1941.2% |
| Taxes, remuneration and social security | 45 | €13,200 | €17,109 | +€3,909 | +29.6% |
| Taxes | 450/3 | €13,200 | €17,109 | +€3,909 | +29.6% |
| Other amounts payable | 47/48 | €169 | - | -€169 | |
| Accrued charges and deferred income | 492/3 | €1,212 | €1,357 | +€145 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,621 | €11,354 | -€267 | -2.3% |
| Other operating charges | 640/8 | €141 | €338 | +€197 | +140.3% |
| Gross operating margin | 9900 | €36,324 | €41,936 | +€5,612 | +15.4% |
| Operating profit (loss) | 9901 | €24,563 | €30,244 | +€5,681 | +23.1% |
| Financial income | 75/76B | €1,337 | €1,565 | +€229 | +17.1% |
| Recurring financial income | 75 | €1,337 | €1,565 | +€229 | +17.1% |
| Financial charges | 65/66B | €2,478 | €1,779 | -€698 | -28.2% |
| Recurring financial charges | 65 | €2,478 | €1,779 | -€698 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €23,422 | €30,030 | +€6,608 | +28.2% |
| Income taxes | 67/77 | €5,299 | €6,549 | +€1,251 | +23.6% |
| Profit (loss) for the period | 9904 | €18,123 | €23,481 | +€5,358 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,123 | €23,481 | +€5,358 | +29.6% |
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 10 October 2026 via checked.be.