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
- Cash +€115,898
up €115,898 (+35.9%), from €323,076 to €438,974
mainly Other debts (+€99,850) and Net result for the year (+€70,862)
- Tangible fixed assets -€21,905
down €21,905 (-17.1%), from €127,771 to €105,866
of which Land and buildings: -€17,514
- Receivables within one year -€10,784
down €10,784 (-7.0%), from €153,975 to €143,191
of which Other amounts receivable: -€7,197
- Current investments +€10,584
new in 2025: €10,584
- Other debts +€99,850
up €99,850 (+2,558%), from €3,904 to €103,753
- Trade debts +€35,638
up €35,638 (+1,047%), from €3,405 to €39,043
- Reserves -€30,998
down €30,998 (-5.7%), from €540,459 to €509,462
of which Distributable reserves: -€29,138
- Tax, wage and social debts -€9,289
down €9,289 (-25.8%), from €35,936 to €26,647
- Gross operating margin -€28,685
down €28,685 (-19.0%), from €151,107 to €122,422
- Taxes -€9,384
down €9,384 (-26.1%), from €35,948 to €26,564
- Financial income -€8,120
down €8,120 (-58.4%), from €13,896 to €5,776
- Other operating charges +€2,197
up €2,197 (+35.0%), from €6,280 to €8,477
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 | €604,823 | €699,365 | +€94,543 | +15.6% |
| Fixed assets | 21/28 | €127,771 | €106,616 | -€21,155 | -16.6% |
| Tangible fixed assets | 22/27 | €127,771 | €105,866 | -€21,905 | -17.1% |
| Land and buildings | 22 | €110,670 | €93,156 | -€17,514 | -15.8% |
| Plant, machinery and equipment | 23 | €17,101 | €12,710 | -€4,391 | -25.7% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €477,052 | €592,749 | +€115,698 | +24.3% |
| Amounts receivable within one year | 40/41 | €153,975 | €143,191 | -€10,784 | -7.0% |
| Trade receivables | 40 | €3,696 | €108 | -€3,588 | -97.1% |
| Other amounts receivable | 41 | €150,280 | €143,083 | -€7,197 | -4.8% |
| Current investments | 50/53 | - | €10,584 | +€10,584 | |
| Cash at bank and in hand | 54/58 | €323,076 | €438,974 | +€115,898 | +35.9% |
| Total equity and liabilities | 10/49 | €604,823 | €699,365 | +€94,543 | +15.6% |
| Equity | 10/15 | €559,059 | €529,922 | -€29,138 | -5.2% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €540,459 | €509,462 | -€30,998 | -5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €538,599 | €509,462 | -€29,138 | -5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,764 | €169,444 | +€123,680 | +270% |
| Amounts payable within one year | 42/48 | €43,245 | €169,444 | +€126,199 | +292% |
| Trade debts | 44 | €3,405 | €39,043 | +€35,638 | +1,047% |
| Suppliers | 440/4 | €3,405 | €39,043 | +€35,638 | +1,047% |
| Taxes, remuneration and social security | 45 | €35,936 | €26,647 | -€9,289 | -25.8% |
| Taxes | 450/3 | €35,936 | €26,647 | -€9,289 | -25.8% |
| Other amounts payable | 47/48 | €3,904 | €103,753 | +€99,850 | +2,558% |
| Accrued charges and deferred income | 492/3 | €2,519 | €0 | -€2,519 | -100% |
| Remuneration, social security and pensions | 62 | €420 | €0 | -€420 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,290 | €21,884 | -€1,406 | -6.0% |
| Other operating charges | 640/8 | €6,280 | €8,477 | +€2,197 | +35.0% |
| Gross operating margin | 9900 | €151,107 | €122,422 | -€28,685 | -19.0% |
| Operating profit (loss) | 9901 | €121,117 | €92,062 | -€29,056 | -24.0% |
| Financial income | 75/76B | €13,896 | €5,776 | -€8,120 | -58.4% |
| Recurring financial income | 75 | €13,896 | €5,776 | -€8,120 | -58.4% |
| Financial charges | 65/66B | €311 | €411 | +€101 | +32.4% |
| Recurring financial charges | 65 | €311 | €411 | +€101 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €134,703 | €97,427 | -€37,276 | -27.7% |
| Income taxes | 67/77 | €35,948 | €26,564 | -€9,384 | -26.1% |
| Profit (loss) for the period | 9904 | €98,755 | €70,862 | -€27,892 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,755 | €70,862 | -€27,892 | -28.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.