SOMERO: 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.
SOMERO
Largest movements
- Cash -€14,156
down €14,156 (-48.4%), from €29,245 to €15,089
mainly Stocks and contracts (-€11,577) and Debts after one year (-€10,242)
- Stocks and contracts +€11,577
up €11,577 (+221%), from €5,241 to €16,818
- Tangible fixed assets -€3,721
down €3,721 (-6.8%), from €54,578 to €50,857
of which Furniture and vehicles: -€10,927
- Debts after one year -€10,242
down €10,242 (-24.7%), from €41,511 to €31,269
- Reserves +€6,019
up €6,019 (+7.3%), from €82,369 to €88,388
of which Distributable reserves: +€6,019
- Depreciation +€11,262
up €11,262 (+1,047%), from €1,076 to €12,338
- Gross operating margin -€5,427
down €5,427 (-19.5%), from €27,803 to €22,376
- Taxes -€3,531
down €3,531 (-64.7%), from €5,458 to €1,927
- Financial charges +€1,119
up €1,119 (+131%), from €853 to €1,972
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 | €145,367 | €140,891 | -€4,476 | -3.1% |
| Fixed assets | 21/28 | €56,228 | €52,507 | -€3,721 | -6.6% |
| Tangible fixed assets | 22/27 | €54,578 | €50,857 | -€3,721 | -6.8% |
| Plant, machinery and equipment | 23 | €779 | €7,985 | +€7,206 | +926% |
| Furniture and vehicles | 24 | €53,800 | €42,872 | -€10,927 | -20.3% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €89,139 | €88,384 | -€755 | -0.8% |
| Stocks and contracts in progress | 3 | €5,241 | €16,818 | +€11,577 | +221% |
| Stocks | 30/36 | €5,241 | €16,818 | +€11,577 | +221% |
| Amounts receivable within one year | 40/41 | €50,273 | €51,600 | +€1,327 | +2.6% |
| Trade receivables | 40 | €14,188 | €14,188 | = | 0.0% |
| Other amounts receivable | 41 | €36,085 | €37,412 | +€1,327 | +3.7% |
| Cash at bank and in hand | 54/58 | €29,245 | €15,089 | -€14,156 | -48.4% |
| Deferred charges and accrued income | 490/1 | €4,379 | €4,877 | +€497 | +11.4% |
| Total equity and liabilities | 10/49 | €145,367 | €140,891 | -€4,476 | -3.1% |
| Equity | 10/15 | €88,569 | €94,588 | +€6,019 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,369 | €88,388 | +€6,019 | +7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,509 | €86,528 | +€6,019 | +7.5% |
| Amounts payable | 17/49 | €56,798 | €46,303 | -€10,494 | -18.5% |
| Amounts payable after more than one year | 17 | €41,511 | €31,269 | -€10,242 | -24.7% |
| Financial debts | 170/4 | €41,511 | €31,269 | -€10,242 | -24.7% |
| Amounts payable within one year | 42/48 | €15,287 | €14,742 | -€545 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €9,852 | €10,242 | +€390 | +4.0% |
| Taxes, remuneration and social security | 45 | €5,435 | €4,500 | -€935 | -17.2% |
| Taxes | 450/3 | €3,935 | €3,000 | -€935 | -23.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €12,338 | +€11,262 | +1,047% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €27,803 | €22,376 | -€5,427 | -19.5% |
| Operating profit (loss) | 9901 | €26,609 | €9,918 | -€16,691 | -62.7% |
| Financial charges | 65/66B | €853 | €1,972 | +€1,119 | +131% |
| Recurring financial charges | 65 | €853 | €1,972 | +€1,119 | +131% |
| Profit (loss) for the period before taxes | 9903 | €25,756 | €7,946 | -€17,810 | -69.2% |
| Income taxes | 67/77 | €5,458 | €1,927 | -€3,531 | -64.7% |
| Profit (loss) for the period | 9904 | €20,298 | €6,019 | -€14,280 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,298 | €6,019 | -€14,280 | -70.3% |
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 26 October 2026 via checked.be.