Somers Holding: 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 Holding
Largest movements
- Current investments +€50,000
up €50,000, from €0 to €50,000
- Cash -€31,954
down €31,954 (-15.6%), from €204,537 to €172,583
mainly Current investments (-€50,000) and Accrued charges and deferred income (-€2,500)
- Profit (loss) carried forward +€12,961
up €12,961, from -€12,961 to €0
- Reserves +€4,490
up €4,490 (+2.3%), from €198,570 to €203,060
- Trade debts +€3,681
up €3,681, from €0 to €3,681
- Accrued charges and deferred income -€2,500
down €2,500 (-100%), from €2,500 to €0
- Gross operating margin +€20,398
up €20,398, from -€3,401 to €16,998
- Taxes +€449
new in 2025: €449
- Financial income -€357
down €357 (-16.7%), from €2,142 to €1,785
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 | €206,109 | €224,741 | +€18,632 | +9.0% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €206,009 | €224,641 | +€18,632 | +9.0% |
| Amounts receivable within one year | 40/41 | €1,472 | €2,058 | +€587 | +39.9% |
| Other amounts receivable | 41 | €1,472 | €2,058 | +€587 | +39.9% |
| Current investments | 50/53 | €0 | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €204,537 | €172,583 | -€31,954 | -15.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €206,109 | €224,741 | +€18,632 | +9.0% |
| Equity | 10/15 | €203,609 | €221,060 | +€17,451 | +8.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €198,570 | €203,060 | +€4,490 | +2.3% |
| Distributable reserves | 133 | €198,570 | €203,060 | +€4,490 | +2.3% |
| Profit (loss) carried forward | 14 | -€12,961 | €0 | +€12,961 | |
| Amounts payable | 17/49 | €2,500 | €3,681 | +€1,181 | +47.3% |
| Amounts payable within one year | 42/48 | €0 | €3,681 | +€3,681 | |
| Trade debts | 44 | €0 | €3,681 | +€3,681 | |
| Suppliers | 440/4 | €0 | €3,681 | +€3,681 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100% |
| Other operating charges | 640/8 | €655 | €820 | +€165 | +25.2% |
| Gross operating margin | 9900 | -€3,401 | €16,998 | +€20,398 | |
| Operating profit (loss) | 9901 | -€4,056 | €16,177 | +€20,233 | |
| Financial income | 75/76B | €2,142 | €1,785 | -€357 | -16.7% |
| Recurring financial income | 75 | €2,142 | €1,785 | -€357 | -16.7% |
| Financial charges | 65/66B | €51 | €63 | +€12 | +22.5% |
| Recurring financial charges | 65 | €51 | €63 | +€12 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,965 | €17,900 | +€19,865 | |
| Income taxes | 67/77 | - | €449 | +€449 | |
| Profit (loss) for the period | 9904 | -€1,965 | €17,451 | +€19,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,965 | €17,451 | +€19,416 |
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 30 October 2026 via checked.be.