SOMERS ELECTRO VISUAL: 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 ELECTRO VISUAL
Largest movements
- Stocks and contracts +€51,377
up €51,377 (+20.7%), from €248,669 to €300,047
- Receivables within one year -€29,135
down €29,135 (-27.5%), from €105,935 to €76,800
- Tangible fixed assets +€6,176
up €6,176 (+16.0%), from €38,545 to €44,721
of which Furniture and vehicles: +€3,259
- Short-term financial debts +€84,000
up €84,000 (+54.4%), from €154,500 to €238,500
- Trade debts -€75,015
down €75,015 (-84.9%), from €88,363 to €13,348
- Profit (loss) carried forward +€27,154
up €27,154 (+31.4%), from €86,583 to €113,737
- Tax, wage and social debts -€5,033
down €5,033 (-5.6%), from €89,853 to €84,820
of which Taxes: -€6,906
- Gross operating margin -€14,903
down €14,903 (-3.7%), from €403,258 to €388,355
- Staff costs +€6,621
up €6,621 (+2.2%), from €307,454 to €314,075
- Taxes -€5,976
down €5,976 (-37.6%), from €15,890 to €9,914
- Depreciation +€4,172
up €4,172 (+28.2%), from €14,819 to €18,991
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 | €442,720 | €473,838 | +€31,118 | +7.0% |
| Fixed assets | 21/28 | €45,595 | €51,771 | +€6,176 | +13.5% |
| Tangible fixed assets | 22/27 | €38,545 | €44,721 | +€6,176 | +16.0% |
| Land and buildings | 22 | €2,391 | €5,437 | +€3,046 | +127% |
| Plant, machinery and equipment | 23 | €280 | €151 | -€129 | -46.1% |
| Furniture and vehicles | 24 | €35,874 | €39,133 | +€3,259 | +9.1% |
| Financial fixed assets | 28 | €7,050 | €7,050 | = | 0.0% |
| Current assets | 29/58 | €397,125 | €422,067 | +€24,942 | +6.3% |
| Stocks and contracts in progress | 3 | €248,669 | €300,047 | +€51,377 | +20.7% |
| Stocks | 30/36 | €248,669 | €300,047 | +€51,377 | +20.7% |
| Amounts receivable within one year | 40/41 | €105,935 | €76,800 | -€29,135 | -27.5% |
| Trade receivables | 40 | €105,935 | €76,800 | -€29,135 | -27.5% |
| Cash at bank and in hand | 54/58 | €36,204 | €38,575 | +€2,371 | +6.5% |
| Deferred charges and accrued income | 490/1 | €6,317 | €6,646 | +€330 | +5.2% |
| Total equity and liabilities | 10/49 | €442,720 | €473,838 | +€31,118 | +7.0% |
| Equity | 10/15 | €107,483 | €134,637 | +€27,154 | +25.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,583 | €113,737 | +€27,154 | +31.4% |
| Amounts payable | 17/49 | €335,237 | €339,202 | +€3,964 | +1.2% |
| Amounts payable within one year | 42/48 | €332,806 | €336,758 | +€3,952 | +1.2% |
| Financial debts | 43 | €154,500 | €238,500 | +€84,000 | +54.4% |
| Credit institutions | 430/8 | €154,500 | €238,500 | +€84,000 | +54.4% |
| Trade debts | 44 | €88,363 | €13,348 | -€75,015 | -84.9% |
| Suppliers | 440/4 | €88,363 | €13,348 | -€75,015 | -84.9% |
| Taxes, remuneration and social security | 45 | €89,853 | €84,820 | -€5,033 | -5.6% |
| Taxes | 450/3 | €43,834 | €36,928 | -€6,906 | -15.8% |
| Remuneration and social security | 454/9 | €46,019 | €47,892 | +€1,873 | +4.1% |
| Other amounts payable | 47/48 | €90 | €90 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,432 | €2,444 | +€12 | +0.5% |
| Remuneration, social security and pensions | 62 | €307,454 | €314,075 | +€6,621 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,819 | €18,991 | +€4,172 | +28.2% |
| Other operating charges | 640/8 | €3,467 | €3,780 | +€313 | +9.0% |
| Non-recurring operating charges | 66A | €630 | - | -€630 | |
| Gross operating margin | 9900 | €403,258 | €388,355 | -€14,903 | -3.7% |
| Operating profit (loss) | 9901 | €76,888 | €51,509 | -€25,379 | -33.0% |
| Financial income | 75/76B | €492 | €374 | -€118 | -23.9% |
| Recurring financial income | 75 | €492 | €374 | -€118 | -23.9% |
| Financial charges | 65/66B | €11,295 | €14,815 | +€3,520 | +31.2% |
| Recurring financial charges | 65 | €11,295 | €14,815 | +€3,520 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €66,085 | €37,068 | -€29,016 | -43.9% |
| Income taxes | 67/77 | €15,890 | €9,914 | -€5,976 | -37.6% |
| Profit (loss) for the period | 9904 | €50,194 | €27,154 | -€23,040 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,194 | €27,154 | -€23,040 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.