Somers Urban Development: 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 Urban Development
Largest movements
- Receivables within one year +€14,683
up €14,683 (+50.9%), from €28,824 to €43,508
of which Other amounts receivable: +€19,272
- Tangible fixed assets -€6,857
down €6,857 (-7.3%), from €94,087 to €87,231
of which Land and buildings: -€6,058
- Short-term financial debts +€9,835
new in 2025: €9,835
- Tax, wage and social debts +€5,291
up €5,291 (+31.7%), from €16,715 to €22,007
of which Taxes: +€3,754
- Debts after one year -€4,948
down €4,948 (-10.4%), from €47,408 to €42,460
- Profit (loss) carried forward -€3,052
down €3,052 (-6.2%), from €49,217 to €46,165
- Contributions -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€33,983
down €33,983 (-80.7%), from €42,129 to €8,145
- Taxes -€7,532
down €7,532 (-94.9%), from €7,933 to €401
- Other operating charges +€1,043
up €1,043 (+174%), from €600 to €1,643
- Depreciation +€979
up €979 (+16.7%), from €5,878 to €6,857
- Financial charges +€805
up €805 (+35.4%), from €2,272 to €3,077
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 | €123,862 | €130,738 | +€6,876 | +5.6% |
| Fixed assets | 21/28 | €94,087 | €87,231 | -€6,857 | -7.3% |
| Tangible fixed assets | 22/27 | €94,087 | €87,231 | -€6,857 | -7.3% |
| Land and buildings | 22 | €92,207 | €86,149 | -€6,058 | -6.6% |
| Plant, machinery and equipment | 23 | €1,880 | €1,082 | -€798 | -42.5% |
| Current assets | 29/58 | €29,775 | €43,508 | +€13,733 | +46.1% |
| Amounts receivable within one year | 40/41 | €28,824 | €43,508 | +€14,683 | +50.9% |
| Trade receivables | 40 | €10,299 | €5,710 | -€4,589 | -44.6% |
| Other amounts receivable | 41 | €18,525 | €37,798 | +€19,272 | +104% |
| Cash at bank and in hand | 54/58 | €951 | - | -€951 | |
| Total equity and liabilities | 10/49 | €123,862 | €130,738 | +€6,876 | +5.6% |
| Equity | 10/15 | €51,217 | €46,165 | -€5,052 | -9.9% |
| Contributions | 10/11 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €49,217 | €46,165 | -€3,052 | -6.2% |
| Amounts payable | 17/49 | €72,645 | €84,573 | +€11,928 | +16.4% |
| Amounts payable after more than one year | 17 | €47,408 | €42,460 | -€4,948 | -10.4% |
| Financial debts | 170/4 | €47,408 | €42,460 | -€4,948 | -10.4% |
| Amounts payable within one year | 42/48 | €25,237 | €42,113 | +€16,876 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €8,522 | €10,271 | +€1,750 | +20.5% |
| Financial debts | 43 | - | €9,835 | +€9,835 | |
| Other loans | 439 | - | €9,835 | +€9,835 | |
| Taxes, remuneration and social security | 45 | €16,715 | €22,007 | +€5,291 | +31.7% |
| Taxes | 450/3 | €13,704 | €17,458 | +€3,754 | +27.4% |
| Remuneration and social security | 454/9 | €3,011 | €4,548 | +€1,537 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,878 | €6,857 | +€979 | +16.7% |
| Other operating charges | 640/8 | €600 | €1,643 | +€1,043 | +174% |
| Gross operating margin | 9900 | €42,129 | €8,145 | -€33,983 | -80.7% |
| Operating profit (loss) | 9901 | €35,651 | -€355 | -€36,005 | |
| Financial income | 75/76B | - | €780 | +€780 | |
| Recurring financial income | 75 | - | €780 | +€780 | |
| Financial charges | 65/66B | €2,272 | €3,077 | +€805 | +35.4% |
| Recurring financial charges | 65 | €2,272 | €3,077 | +€805 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €33,379 | -€2,652 | -€36,030 | |
| Income taxes | 67/77 | €7,933 | €401 | -€7,532 | -94.9% |
| Profit (loss) for the period | 9904 | €25,446 | -€3,052 | -€28,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,446 | -€3,052 | -€28,498 |
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 14 October 2026 via checked.be.