SOMERS GUNTER: what changed
What changed
SOMERS GUNTER
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€71,902
2024 · €148,245-€76,343
Equity
€262,373
2024 · €190,471+€71,902
Cash
€125,124
2024 · €88,121+€37,002
Balance sheet total
€457,967
2024 · €250,761+€207,206
Largest movements
Assets
- Receivables within one year +€66,089
up €66,089 (+74.5%), from €88,749 to €154,838
of which Trade receivables: +€52,999
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets +€47,597
up €47,597 (+74.1%), from €64,230 to €111,827
of which Land and buildings: +€53,062
- Cash +€37,002
up €37,002 (+42.0%), from €88,121 to €125,124
mainly Net result for the year (+€71,902) and Trade debts (+€64,391)
- Financial fixed assets +€6,500
new in 2025: €6,500
Equity and liabilities
- Reserves +€71,902
up €71,902 (+41.9%), from €171,605 to €243,507
- Trade debts +€64,391
up €64,391 (+232%), from €27,702 to €92,094
- Debts after one year +€48,717
new in 2025: €48,717
- Tax, wage and social debts +€8,835
up €8,835 (+28.6%), from €30,921 to €39,755
of which Taxes: +€8,835
- Current portion of long-term debt +€8,074
new in 2025: €8,074
Income statement
- Gross operating margin -€113,887
down €113,887 (-48.3%), from €235,866 to €121,979
- Taxes -€38,625
down €38,625 (-55.2%), from €70,021 to €31,395
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€148,245
Gross operating margin
-€113,887
Depreciation
-€342
Other operating charges
+€101
Financial income
+€26
Financial charges
-€868
Taxes
+€38,625
Result 2025
€71,902
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€98,402
Investment
-€118,191
Financing
+€56,792
Cash 2024
€88,121
From operations (derived)
+€98,402
Net result for the year
+€71,902
Depreciation
+€14,094
Stocks and contracts
-€616
Receivables within one year
-€66,089
Deferred charges and accrued income
+€599
Trade debts
+€64,391
Tax, wage and social debts
+€8,835
Other debts
+€5,286
Investment (derived)
-€118,191
Investment in fixed assets (net)
-€68,191
Current investments
-€50,000
Financing
+€56,792
Debts after one year
+€48,717
Current portion of long-term debt
+€8,074
Cash 2025
€125,124
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,761 | €457,967 | +€207,206 | +82.6% |
| Fixed assets | 21/28 | €64,230 | €118,327 | +€54,097 | +84.2% |
| Tangible fixed assets | 22/27 | €64,230 | €111,827 | +€47,597 | +74.1% |
| Land and buildings | 22 | €7,249 | €60,312 | +€53,062 | +732% |
| Plant, machinery and equipment | 23 | €34,184 | €32,144 | -€2,040 | -6.0% |
| Furniture and vehicles | 24 | €22,797 | €19,372 | -€3,425 | -15.0% |
| Financial fixed assets | 28 | - | €6,500 | +€6,500 | |
| Current assets | 29/58 | €186,531 | €339,640 | +€153,109 | +82.1% |
| Stocks and contracts in progress | 3 | €3,489 | €4,106 | +€616 | +17.7% |
| Stocks | 30/36 | €3,489 | €4,106 | +€616 | +17.7% |
| Amounts receivable within one year | 40/41 | €88,749 | €154,838 | +€66,089 | +74.5% |
| Trade receivables | 40 | €88,235 | €141,233 | +€52,999 | +60.1% |
| Other amounts receivable | 41 | €514 | €13,605 | +€13,091 | +2,546% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €88,121 | €125,124 | +€37,002 | +42.0% |
| Deferred charges and accrued income | 490/1 | €6,171 | €5,572 | -€599 | -9.7% |
| Total equity and liabilities | 10/49 | €250,761 | €457,967 | +€207,206 | +82.6% |
| Equity | 10/15 | €190,471 | €262,373 | +€71,902 | +37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,605 | €243,507 | +€71,902 | +41.9% |
| Distributable reserves | 133 | €171,605 | €243,507 | +€71,902 | +41.9% |
| Profit (loss) carried forward | 14 | €266 | €266 | = | 0.0% |
| Amounts payable | 17/49 | €60,290 | €195,594 | +€135,304 | +224% |
| Amounts payable after more than one year | 17 | - | €48,717 | +€48,717 | |
| Financial debts | 170/4 | - | €48,717 | +€48,717 | |
| Amounts payable within one year | 42/48 | €60,290 | €146,876 | +€86,587 | +144% |
| Current portion of amounts payable after more than one year | 42 | - | €8,074 | +€8,074 | |
| Trade debts | 44 | €27,702 | €92,094 | +€64,391 | +232% |
| Suppliers | 440/4 | €27,702 | €92,094 | +€64,391 | +232% |
| Taxes, remuneration and social security | 45 | €30,921 | €39,755 | +€8,835 | +28.6% |
| Taxes | 450/3 | €25,171 | €34,005 | +€8,835 | +35.1% |
| Remuneration and social security | 454/9 | €5,750 | €5,750 | = | 0.0% |
| Other amounts payable | 47/48 | €1,667 | €6,953 | +€5,286 | +317% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,752 | €14,094 | +€342 | +2.5% |
| Other operating charges | 640/8 | €1,005 | €903 | -€101 | -10.1% |
| Gross operating margin | 9900 | €235,866 | €121,979 | -€113,887 | -48.3% |
| Operating profit (loss) | 9901 | €221,109 | €106,982 | -€114,127 | -51.6% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €2,843 | €3,711 | +€868 | +30.5% |
| Recurring financial charges | 65 | €2,843 | €3,711 | +€868 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €218,266 | €103,297 | -€114,968 | -52.7% |
| Income taxes | 67/77 | €70,021 | €31,395 | -€38,625 | -55.2% |
| Profit (loss) for the period | 9904 | €148,245 | €71,902 | -€76,343 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,245 | €71,902 | -€76,343 | -51.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.