Somers Jozef: what changed
What changed
Somers Jozef
filed annual accounts (NBB)
Net result for the year
€13,172
2025 · €16,630-€3,457
Equity
€239,060
2025 · €225,888+€13,172
Cash
€114,977
2025 · €107,354+€7,623
Balance sheet total
€246,556
2025 · €234,601+€11,955
Largest movements
Assets
- Cash +€7,623
up €7,623 (+7.1%), from €107,354 to €114,977
mainly Net result for the year (+€13,172) and Depreciation (+€1,993)
Equity and liabilities
- Reserves +€13,172
up €13,172 (+7.5%), from €176,309 to €189,481
Income statement
- Gross operating margin -€5,337
down €5,337 (-18.4%), from €28,980 to €23,643
- Taxes -€2,023
down €2,023 (-20.3%), from €9,982 to €7,959
Change in the result, 2025 to 2026
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 2025
€16,630
Gross operating margin
-€5,337
Depreciation
-€103
Other operating charges
-€15
Financial income
-€125
Financial charges
+€100
Taxes
+€2,023
Result 2026
€13,172
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,226
Investment
-€4,602
Financing
€0
Cash 2025
€107,354
From operations (derived)
+€12,226
Net result for the year
+€13,172
Depreciation
+€1,993
Receivables within one year
-€1,582
Deferred charges and accrued income
-€141
Trade debts
+€1,244
Tax, wage and social debts
-€2,461
Investment (derived)
-€4,602
Investment in fixed assets (net)
-€4,300
Current investments
-€302
Cash 2026
€114,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,601 | €246,556 | +€11,955 | +5.1% |
| Fixed assets | 21/28 | €61,030 | €63,338 | +€2,307 | +3.8% |
| Tangible fixed assets | 22/27 | €60,999 | €63,307 | +€2,307 | +3.8% |
| Land and buildings | 22 | €60,999 | €63,307 | +€2,307 | +3.8% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €173,570 | €183,218 | +€9,648 | +5.6% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,712 | €4,293 | +€1,582 | +58.3% |
| Trade receivables | 40 | €1,660 | €576 | -€1,084 | -65.3% |
| Other amounts receivable | 41 | €1,052 | €3,717 | +€2,666 | +253% |
| Current investments | 50/53 | €56,447 | €56,749 | +€302 | +0.5% |
| Cash at bank and in hand | 54/58 | €107,354 | €114,977 | +€7,623 | +7.1% |
| Deferred charges and accrued income | 490/1 | €4,058 | €4,199 | +€141 | +3.5% |
| Total equity and liabilities | 10/49 | €234,601 | €246,556 | +€11,955 | +5.1% |
| Equity | 10/15 | €225,888 | €239,060 | +€13,172 | +5.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €176,309 | €189,481 | +€13,172 | +7.5% |
| Distributable reserves | 133 | €176,309 | €189,481 | +€13,172 | +7.5% |
| Amounts payable | 17/49 | €8,713 | €7,496 | -€1,217 | -14.0% |
| Amounts payable within one year | 42/48 | €8,713 | €7,496 | -€1,217 | -14.0% |
| Trade debts | 44 | €5,028 | €6,272 | +€1,244 | +24.7% |
| Suppliers | 440/4 | €5,028 | €6,272 | +€1,244 | +24.7% |
| Taxes, remuneration and social security | 45 | €3,685 | €1,224 | -€2,461 | -66.8% |
| Taxes | 450/3 | €3,685 | €1,224 | -€2,461 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €1,993 | +€103 | +5.5% |
| Other operating charges | 640/8 | €3,284 | €3,299 | +€15 | +0.5% |
| Gross operating margin | 9900 | €28,980 | €23,643 | -€5,337 | -18.4% |
| Operating profit (loss) | 9901 | €23,807 | €18,352 | -€5,455 | -22.9% |
| Financial income | 75/76B | €2,723 | €2,599 | -€125 | -4.6% |
| Recurring financial income | 75 | €2,723 | €2,599 | -€125 | -4.6% |
| Financial charges | 65/66B | -€82 | -€181 | -€100 | -122% |
| Recurring financial charges | 65 | -€82 | -€181 | -€100 | -122% |
| Profit (loss) for the period before taxes | 9903 | €26,612 | €21,132 | -€5,480 | -20.6% |
| Income taxes | 67/77 | €9,982 | €7,959 | -€2,023 | -20.3% |
| Profit (loss) for the period | 9904 | €16,630 | €13,172 | -€3,457 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,630 | €13,172 | -€3,457 | -20.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.