SOMERS LALOUX: what changed
SOMERS LALOUX
Largest movements
- Deferred charges and accrued income +€16,185
up €16,185 (+1,275%), from €1,269 to €17,454
- Tangible fixed assets -€11,933
down €11,933 (-19.3%), from €61,946 to €50,013
of which Furniture and vehicles: -€6,833
- Cash +€2,348
up €2,348 (+10.3%), from €22,788 to €25,136
mainly Depreciation (+€12,911) and Tax, wage and social debts (+€9,898)
- Tax, wage and social debts +€9,898
up €9,898 (+74.3%), from €13,328 to €23,225
of which Taxes: +€7,430
- Current portion of long-term debt +€4,263
up €4,263 (+30.7%), from €13,871 to €18,134
- Profit (loss) carried forward -€3,730
down €3,730, from €2,671 to -€1,059
- Debts after one year -€3,471
down €3,471 (-7.5%), from €46,549 to €43,078
of which Financial debts: -€5,491
- Trade debts -€2,175
down €2,175 (-29.1%), from €7,485 to €5,310
- Staff costs +€11,502
up €11,502 (+73.8%), from €15,591 to €27,094
- Gross operating margin -€3,295
down €3,295 (-6.4%), from €51,370 to €48,075
- Taxes -€2,382
down €2,382 (-35.9%), from €6,632 to €4,250
- Other operating charges -€1,820
down €1,820 (-36.7%), from €4,961 to €3,140
- Financial charges +€1,139
up €1,139 (+34.8%), from €3,270 to €4,410
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,028 | €100,628 | +€6,600 | +7.0% |
| Fixed assets | 21/28 | €69,971 | €58,038 | -€11,933 | -17.1% |
| Tangible fixed assets | 22/27 | €61,946 | €50,013 | -€11,933 | -19.3% |
| Land and buildings | 22 | €39,237 | €34,137 | -€5,100 | -13.0% |
| Furniture and vehicles | 24 | €22,709 | €15,877 | -€6,833 | -30.1% |
| Financial fixed assets | 28 | €8,025 | €8,025 | = | 0.0% |
| Current assets | 29/58 | €24,057 | €42,590 | +€18,533 | +77.0% |
| Cash at bank and in hand | 54/58 | €22,788 | €25,136 | +€2,348 | +10.3% |
| Deferred charges and accrued income | 490/1 | €1,269 | €17,454 | +€16,185 | +1,275% |
| Total equity and liabilities | 10/49 | €94,028 | €100,628 | +€6,600 | +7.0% |
| Equity | 10/15 | €7,671 | €3,941 | -€3,730 | -48.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,671 | -€1,059 | -€3,730 | |
| Amounts payable | 17/49 | €86,357 | €96,687 | +€10,330 | +12.0% |
| Amounts payable after more than one year | 17 | €46,549 | €43,078 | -€3,471 | -7.5% |
| Financial debts | 170/4 | €32,228 | €26,737 | -€5,491 | -17.0% |
| Other amounts payable | 178/9 | €14,321 | €16,341 | +€2,021 | +14.1% |
| Amounts payable within one year | 42/48 | €39,808 | €53,609 | +€13,801 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €13,871 | €18,134 | +€4,263 | +30.7% |
| Trade debts | 44 | €7,485 | €5,310 | -€2,175 | -29.1% |
| Suppliers | 440/4 | €7,485 | €5,310 | -€2,175 | -29.1% |
| Taxes, remuneration and social security | 45 | €13,328 | €23,225 | +€9,898 | +74.3% |
| Taxes | 450/3 | €10,028 | €17,458 | +€7,430 | +74.1% |
| Remuneration and social security | 454/9 | €3,300 | €5,768 | +€2,468 | +74.8% |
| Other amounts payable | 47/48 | €5,125 | €6,939 | +€1,815 | +35.4% |
| Remuneration, social security and pensions | 62 | €15,591 | €27,094 | +€11,502 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,838 | €12,911 | +€74 | +0.6% |
| Other operating charges | 640/8 | €4,961 | €3,140 | -€1,820 | -36.7% |
| Gross operating margin | 9900 | €51,370 | €48,075 | -€3,295 | -6.4% |
| Operating profit (loss) | 9901 | €17,981 | €4,930 | -€13,051 | -72.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,270 | €4,410 | +€1,139 | +34.8% |
| Recurring financial charges | 65 | €3,270 | €4,410 | +€1,139 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €14,710 | €520 | -€14,190 | -96.5% |
| Income taxes | 67/77 | €6,632 | €4,250 | -€2,382 | -35.9% |
| Profit (loss) for the period | 9904 | €8,078 | -€3,730 | -€11,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,078 | -€3,730 | -€11,808 |
Next steps
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 4 November 2026 via checked.be.