SOMERS SOFIE: what changed
Two fiscal 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 SOFIE
Largest movements
- Cash +€27,168
up €27,168 (+38.3%), from €70,901 to €98,069
mainly Depreciation (+€20,894) and Net result for the year (+€16,940)
- Tangible fixed assets -€6,702
down €6,702 (-8.9%), from €75,553 to €68,851
of which Plant, machinery and equipment: -€18,568
- Receivables within one year +€3,776
up €3,776 (+66.3%), from €5,692 to €9,468
of which Trade receivables: +€6,982
- Reserves +€16,930
up €16,930 (+16.6%), from €102,035 to €118,965
- Tax, wage and social debts +€2,854
up €2,854 (+25.5%), from €11,187 to €14,041
of which Taxes: +€3,812
- Gross operating margin +€21,310
up €21,310 (+34.9%), from €61,077 to €82,388
- Staff costs -€8,467
down €8,467 (-17.0%), from €49,940 to €41,472
- Taxes +€4,321
up €4,321 (+8356.8%), from €52 to €4,373
- Depreciation -€2,744
down €2,744 (-11.6%), from €23,638 to €20,894
- Financial income +€1,286
up €1,286 (+375.4%), from €343 to €1,629
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.
Cash bridge derived
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 | €208,789 | €230,304 | +€21,515 | +10.3% |
| Fixed assets | 21/28 | €80,548 | €73,846 | -€6,702 | -8.3% |
| Tangible fixed assets | 22/27 | €75,553 | €68,851 | -€6,702 | -8.9% |
| Plant, machinery and equipment | 23 | €73,748 | €55,180 | -€18,568 | -25.2% |
| Furniture and vehicles | 24 | €1,805 | €13,671 | +€11,866 | +657.6% |
| Financial fixed assets | 28 | €4,995 | €4,995 | = | 0.0% |
| Current assets | 29/58 | €128,240 | €156,458 | +€28,217 | +22.0% |
| Stocks and contracts in progress | 3 | €49,933 | €47,810 | -€2,124 | -4.3% |
| Stocks | 30/36 | €49,933 | €47,810 | -€2,124 | -4.3% |
| Amounts receivable within one year | 40/41 | €5,692 | €9,468 | +€3,776 | +66.3% |
| Trade receivables | 40 | €294 | €7,276 | +€6,982 | +2378.1% |
| Other amounts receivable | 41 | €5,398 | €2,192 | -€3,206 | -59.4% |
| Cash at bank and in hand | 54/58 | €70,901 | €98,069 | +€27,168 | +38.3% |
| Deferred charges and accrued income | 490/1 | €1,714 | €1,112 | -€603 | -35.2% |
| Total equity and liabilities | 10/49 | €208,789 | €230,304 | +€21,515 | +10.3% |
| Equity | 10/15 | €186,142 | €203,082 | +€16,940 | +9.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €102,035 | €118,965 | +€16,930 | +16.6% |
| Distributable reserves | 133 | €102,035 | €118,965 | +€16,930 | +16.6% |
| Profit (loss) carried forward | 14 | €77,807 | €77,817 | +€10 | 0.0% |
| Amounts payable | 17/49 | €22,647 | €27,222 | +€4,576 | +20.2% |
| Amounts payable within one year | 42/48 | €22,647 | €27,222 | +€4,576 | +20.2% |
| Trade debts | 44 | €11,189 | €13,120 | +€1,931 | +17.3% |
| Suppliers | 440/4 | €11,189 | €13,120 | +€1,931 | +17.3% |
| Taxes, remuneration and social security | 45 | €11,187 | €14,041 | +€2,854 | +25.5% |
| Taxes | 450/3 | €4,307 | €8,119 | +€3,812 | +88.5% |
| Remuneration and social security | 454/9 | €6,880 | €5,922 | -€958 | -13.9% |
| Other amounts payable | 47/48 | €271 | €62 | -€209 | -77.2% |
| Non-recurring operating income | 76A | - | €12,787 | +€12,787 | |
| Remuneration, social security and pensions | 62 | €49,940 | €41,472 | -€8,467 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,638 | €20,894 | -€2,744 | -11.6% |
| Other operating charges | 640/8 | €767 | €204 | -€563 | -73.4% |
| Gross operating margin | 9900 | €61,077 | €82,388 | +€21,310 | +34.9% |
| Operating profit (loss) | 9901 | -€13,268 | €19,818 | +€33,085 | |
| Financial income | 75/76B | €343 | €1,629 | +€1,286 | +375.4% |
| Recurring financial income | 75 | €343 | €1,629 | +€1,286 | +375.4% |
| Financial charges | 65/66B | €1,328 | €134 | -€1,194 | -89.9% |
| Recurring financial charges | 65 | €1,328 | €134 | -€1,194 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,253 | €21,313 | +€35,566 | |
| Income taxes | 67/77 | €52 | €4,373 | +€4,321 | +8356.8% |
| Profit (loss) for the period | 9904 | -€14,305 | €16,940 | +€31,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,305 | €16,940 | +€31,244 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.