SOMERS MANAGEMENT SERVICES: 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 MANAGEMENT SERVICES
Largest movements
- Cash +€38,282
up €38,282 (+90.1%), from €42,483 to €80,765
mainly Net result for the year (+€26,139) and Receivables within one year (+€7,251)
- Receivables within one year -€7,251
down €7,251 (-78.6%), from €9,227 to €1,976
of which Trade receivables: -€6,770
- Deferred charges and accrued income -€1,011
down €1,011 (-44.9%), from €2,252 to €1,241
- Profit (loss) carried forward +€26,139
up €26,139 (+49.3%), from -€53,066 to -€26,927
- Other debts +€3,614
up €3,614 (+10.9%), from €33,221 to €36,835
- Gross operating margin +€25,025
up €25,025 (+826%), from €3,028 to €28,053
- Other operating charges +€303
up €303 (+54.8%), from €553 to €856
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 | €54,888 | €84,528 | +€29,640 | +54.0% |
| Fixed assets | 21/28 | €926 | €547 | -€380 | -41.0% |
| Tangible fixed assets | 22/27 | €926 | €547 | -€380 | -41.0% |
| Plant, machinery and equipment | 23 | €926 | €547 | -€380 | -41.0% |
| Current assets | 29/58 | €53,962 | €83,981 | +€30,020 | +55.6% |
| Amounts receivable within one year | 40/41 | €9,227 | €1,976 | -€7,251 | -78.6% |
| Trade receivables | 40 | €7,678 | €908 | -€6,770 | -88.2% |
| Other amounts receivable | 41 | €1,550 | €1,068 | -€481 | -31.1% |
| Cash at bank and in hand | 54/58 | €42,483 | €80,765 | +€38,282 | +90.1% |
| Deferred charges and accrued income | 490/1 | €2,252 | €1,241 | -€1,011 | -44.9% |
| Total equity and liabilities | 10/49 | €54,888 | €84,528 | +€29,640 | +54.0% |
| Equity | 10/15 | €16,102 | €42,241 | +€26,139 | +162% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,968 | €62,968 | = | 0.0% |
| Distributable reserves | 133 | €62,968 | €62,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,066 | -€26,927 | +€26,139 | +49.3% |
| Amounts payable | 17/49 | €38,786 | €42,287 | +€3,501 | +9.0% |
| Amounts payable within one year | 42/48 | €33,663 | €37,164 | +€3,501 | +10.4% |
| Trade debts | 44 | €242 | €329 | +€87 | +35.8% |
| Suppliers | 440/4 | €242 | €329 | +€87 | +35.8% |
| Taxes, remuneration and social security | 45 | €200 | - | -€200 | |
| Taxes | 450/3 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €33,221 | €36,835 | +€3,614 | +10.9% |
| Accrued charges and deferred income | 492/3 | €5,123 | €5,123 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €873 | €884 | +€11 | +1.2% |
| Other operating charges | 640/8 | €553 | €856 | +€303 | +54.8% |
| Gross operating margin | 9900 | €3,028 | €28,053 | +€25,025 | +826% |
| Operating profit (loss) | 9901 | €1,602 | €26,314 | +€24,711 | +1,542% |
| Financial income | 75/76B | €8 | €9 | +€1 | +11.3% |
| Recurring financial income | 75 | €8 | €9 | +€1 | +11.3% |
| Financial charges | 65/66B | €238 | €217 | -€20 | -8.5% |
| Recurring financial charges | 65 | €238 | €217 | -€20 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,373 | €26,106 | +€24,733 | +1,802% |
| Income taxes | 67/77 | €171 | -€34 | -€204 | |
| Profit (loss) for the period | 9904 | €1,202 | €26,139 | +€24,937 | +2,074% |
| Profit (loss) for the period to be appropriated | 9905 | €1,202 | €26,139 | +€24,937 | +2,074% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.