Somers: 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.
Somers
Largest movements
- Stocks and contracts +€196,591
up €196,591 (+23.3%), from €842,000 to €1.0m
- Receivables within one year +€177,308
up €177,308 (+52.4%), from €338,486 to €515,795
of which Other amounts receivable: +€190,976
- Tangible fixed assets +€53,280
up €53,280 (+29.1%), from €182,954 to €236,234
of which Plant, machinery and equipment: +€75,813
- Cash -€35,712
down €35,712 (-15.8%), from €225,562 to €189,850
mainly Stocks and contracts (-€196,591) and Receivables within one year (-€177,308)
- Trade debts +€246,230
up €246,230 (+62.2%), from €395,816 to €642,046
- Debts after one year +€58,821
up €58,821 (+23.1%), from €254,180 to €313,001
- Tax, wage and social debts +€39,579
up €39,579 (+173.9%), from €22,766 to €62,345
of which Remuneration and social security: +€37,855
- Profit (loss) carried forward +€39,369
up €39,369 (+159.5%), from €24,686 to €64,054
- Short-term financial debts -€34,114
down €34,114 (-6.2%), from €549,114 to €515,000
- Gross operating margin +€153,803
up €153,803 (+47.4%), from €324,216 to €478,018
- Staff costs +€120,563
up €120,563 (+56.8%), from €212,329 to €332,892
- Financial income -€20,823
down €20,823 (-94.2%), from €22,095 to €1,273
of which Non-recurring financial income: -€19,941
- Depreciation +€9,998
up €9,998 (+21.1%), from €47,289 to €57,287
- Write-downs +€6,847
new in 2025: €6,847
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 | €1,619,959 | €1,991,914 | +€371,955 | +23.0% |
| Fixed assets | 21/28 | €182,954 | €236,234 | +€53,280 | +29.1% |
| Tangible fixed assets | 22/27 | €182,954 | €236,234 | +€53,280 | +29.1% |
| Plant, machinery and equipment | 23 | €37,738 | €113,551 | +€75,813 | +200.9% |
| Furniture and vehicles | 24 | €145,216 | €122,683 | -€22,533 | -15.5% |
| Current assets | 29/58 | €1,437,005 | €1,755,681 | +€318,675 | +22.2% |
| Stocks and contracts in progress | 3 | €842,000 | €1,038,591 | +€196,591 | +23.3% |
| Stocks | 30/36 | €842,000 | €1,038,591 | +€196,591 | +23.3% |
| Amounts receivable within one year | 40/41 | €338,486 | €515,795 | +€177,308 | +52.4% |
| Trade receivables | 40 | €326,531 | €312,863 | -€13,667 | -4.2% |
| Other amounts receivable | 41 | €11,956 | €202,931 | +€190,976 | +1597.4% |
| Cash at bank and in hand | 54/58 | €225,562 | €189,850 | -€35,712 | -15.8% |
| Deferred charges and accrued income | 490/1 | €30,957 | €11,445 | -€19,512 | -63.0% |
| Total equity and liabilities | 10/49 | €1,619,959 | €1,991,914 | +€371,955 | +23.0% |
| Equity | 10/15 | €345,212 | €384,581 | +€39,369 | +11.4% |
| Contributions | 10/11 | €287,556 | €287,556 | = | 0.0% |
| Capital | 10 | €287,556 | €287,556 | = | 0.0% |
| Issued capital | 100 | €287,556 | €287,556 | = | 0.0% |
| Reserves | 13 | €32,970 | €32,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,756 | €28,756 | = | 0.0% |
| Legal reserve | 130 | €28,756 | €28,756 | = | 0.0% |
| Distributable reserves | 133 | €4,214 | €4,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,686 | €64,054 | +€39,369 | +159.5% |
| Amounts payable | 17/49 | €1,274,747 | €1,607,334 | +€332,586 | +26.1% |
| Amounts payable after more than one year | 17 | €254,180 | €313,001 | +€58,821 | +23.1% |
| Financial debts | 170/4 | €254,180 | €313,001 | +€58,821 | +23.1% |
| Amounts payable within one year | 42/48 | €1,020,567 | €1,294,332 | +€273,765 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | - | €22,070 | +€22,070 | |
| Financial debts | 43 | €549,114 | €515,000 | -€34,114 | -6.2% |
| Credit institutions | 430/8 | €549,114 | €515,000 | -€34,114 | -6.2% |
| Trade debts | 44 | €395,816 | €642,046 | +€246,230 | +62.2% |
| Suppliers | 440/4 | €395,816 | €642,046 | +€246,230 | +62.2% |
| Taxes, remuneration and social security | 45 | €22,766 | €62,345 | +€39,579 | +173.9% |
| Taxes | 450/3 | - | €1,724 | +€1,724 | |
| Remuneration and social security | 454/9 | €22,766 | €60,621 | +€37,855 | +166.3% |
| Other amounts payable | 47/48 | €52,872 | €52,872 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,129 | +€4,129 | |
| Remuneration, social security and pensions | 62 | €212,329 | €332,892 | +€120,563 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,289 | €57,287 | +€9,998 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,847 | +€6,847 | |
| Other operating charges | 640/8 | €4,663 | €10,011 | +€5,348 | +114.7% |
| Gross operating margin | 9900 | €324,216 | €478,018 | +€153,803 | +47.4% |
| Operating profit (loss) | 9901 | €59,934 | €70,981 | +€11,047 | +18.4% |
| Financial income | 75/76B | €22,095 | €1,273 | -€20,823 | -94.2% |
| Recurring financial income | 75 | €2,154 | €1,273 | -€881 | -40.9% |
| Non-recurring financial income | 76B | €19,941 | - | -€19,941 | |
| Financial charges | 65/66B | €39,021 | €32,381 | -€6,640 | -17.0% |
| Recurring financial charges | 65 | €39,021 | €31,018 | -€8,003 | -20.5% |
| Non-recurring financial charges | 66B | - | €1,363 | +€1,363 | |
| Profit (loss) for the period before taxes | 9903 | €43,008 | €39,873 | -€3,136 | -7.3% |
| Income taxes | 67/77 | €864 | €504 | -€360 | -41.7% |
| Profit (loss) for the period | 9904 | €42,144 | €39,369 | -€2,776 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,144 | €39,369 | -€2,776 | -6.6% |
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 9 October 2026 via checked.be.