SOMERS KATIA: 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 KATIA
Largest movements
- Cash +€19
up €19, from €0 to €19
mainly Trade debts (+€725) and Other debts (+€487)
- Profit (loss) carried forward -€1,159
down €1,159 (-10.5%), from -€10,999 to -€12,158
- Trade debts +€725
up €725 (+54.2%), from €1,339 to €2,064
- Other debts +€487
up €487 (+5.9%), from €8,225 to €8,713
- Short-term financial debts -€35
down €35 (-100%), from €35 to €0
- Gross operating margin +€622
up €622 (+51.2%), from -€1,215 to -€593
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €100 | €119 | +€19 | +18.9% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €0 | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €0 | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €100 | €119 | +€19 | +18.9% |
| Equity | 10/15 | -€9,499 | -€10,658 | -€1,159 | -12.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,999 | -€12,158 | -€1,159 | -10.5% |
| Amounts payable | 17/49 | €9,599 | €10,777 | +€1,178 | +12.3% |
| Amounts payable within one year | 42/48 | €9,599 | €10,777 | +€1,178 | +12.3% |
| Financial debts | 43 | €35 | €0 | -€35 | -100% |
| Credit institutions | 430/8 | €35 | €0 | -€35 | -100% |
| Trade debts | 44 | €1,339 | €2,064 | +€725 | +54.2% |
| Suppliers | 440/4 | €1,339 | €2,064 | +€725 | +54.2% |
| Other amounts payable | 47/48 | €8,225 | €8,713 | +€487 | +5.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,215 | -€593 | +€622 | +51.2% |
| Operating profit (loss) | 9901 | -€1,720 | -€1,113 | +€608 | +35.3% |
| Financial charges | 65/66B | €47 | €46 | -€1 | -1.3% |
| Recurring financial charges | 65 | €47 | €46 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,767 | -€1,159 | +€608 | +34.4% |
| Profit (loss) for the period | 9904 | -€1,767 | -€1,159 | +€608 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,767 | -€1,159 | +€608 | +34.4% |
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 23 October 2026 via checked.be.