SOMERS: 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.
SOMERS
Largest movements
- Cash -€101,140
down €101,140 (-40.7%), from €248,367 to €147,227
mainly Contributions, distributions and other (-€401,000) and Investment in fixed assets (net) (-€234,111)
- Receivables within one year -€74,223
down €74,223 (-64.3%), from €115,492 to €41,270
of which Other amounts receivable: -€69,723
- Tangible fixed assets +€43,563
up €43,563 (+4.2%), from €1.0m to €1.1m
of which Furniture and vehicles: +€40,911
- Reserves -€200,936
down €200,936 (-10.3%), from €1.9m to €1.7m
- Accrued charges and deferred income +€41,256
new in 2025: €41,256
- Trade debts +€21,057
up €21,057 (+63.6%), from €33,103 to €54,160
- Staff costs +€46,002
up €46,002 (+9.6%), from €481,049 to €527,050
- Gross operating margin +€32,490
up €32,490 (+3.2%), from €999,844 to €1.0m
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 | €2,037,969 | €1,908,052 | -€129,917 | -6.4% |
| Fixed assets | 21/28 | €1,031,697 | €1,075,260 | +€43,563 | +4.2% |
| Tangible fixed assets | 22/27 | €1,031,697 | €1,075,260 | +€43,563 | +4.2% |
| Land and buildings | 22 | €725,799 | €762,497 | +€36,699 | +5.1% |
| Plant, machinery and equipment | 23 | €93,203 | €59,157 | -€34,046 | -36.5% |
| Furniture and vehicles | 24 | €212,695 | €253,606 | +€40,911 | +19.2% |
| Current assets | 29/58 | €1,006,272 | €832,792 | -€173,480 | -17.2% |
| Amounts receivable within one year | 40/41 | €115,492 | €41,270 | -€74,223 | -64.3% |
| Trade receivables | 40 | €4,500 | €0 | -€4,500 | -100.0% |
| Other amounts receivable | 41 | €110,992 | €41,270 | -€69,723 | -62.8% |
| Current investments | 50/53 | €608,893 | €608,893 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €248,367 | €147,227 | -€101,140 | -40.7% |
| Deferred charges and accrued income | 490/1 | €33,520 | €35,402 | +€1,882 | +5.6% |
| Total equity and liabilities | 10/49 | €2,037,969 | €1,908,052 | -€129,917 | -6.4% |
| Equity | 10/15 | €1,958,120 | €1,757,184 | -€200,936 | -10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,945,720 | €1,744,784 | -€200,936 | -10.3% |
| Distributable reserves | 133 | €1,945,720 | €1,744,784 | -€200,936 | -10.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,849 | €150,868 | +€71,018 | +88.9% |
| Amounts payable within one year | 42/48 | €79,849 | €109,612 | +€29,762 | +37.3% |
| Trade debts | 44 | €33,103 | €54,160 | +€21,057 | +63.6% |
| Suppliers | 440/4 | €33,103 | €54,160 | +€21,057 | +63.6% |
| Taxes, remuneration and social security | 45 | €37,371 | €46,075 | +€8,705 | +23.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €37,371 | €46,075 | +€8,705 | +23.3% |
| Other amounts payable | 47/48 | €9,376 | €9,376 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €41,256 | +€41,256 | |
| Non-recurring operating income | 76A | €14,500 | €14,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €481,049 | €527,050 | +€46,002 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,110 | €190,548 | +€2,438 | +1.3% |
| Other operating charges | 640/8 | €7,529 | €8,329 | +€800 | +10.6% |
| Gross operating margin | 9900 | €999,844 | €1,032,334 | +€32,490 | +3.2% |
| Operating profit (loss) | 9901 | €323,155 | €306,406 | -€16,749 | -5.2% |
| Financial income | 75/76B | €13,787 | €5,128 | -€8,659 | -62.8% |
| Recurring financial income | 75 | €13,787 | €5,128 | -€8,659 | -62.8% |
| Financial charges | 65/66B | €190 | €311 | +€121 | +63.6% |
| Recurring financial charges | 65 | €190 | €311 | +€121 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €336,752 | €311,223 | -€25,529 | -7.6% |
| Income taxes | 67/77 | €113,240 | €111,159 | -€2,081 | -1.8% |
| Profit (loss) for the period | 9904 | €223,513 | €200,064 | -€23,448 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €223,513 | €200,064 | -€23,448 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.