SOMERTON-DEANE: 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.
SOMERTON-DEANE
Largest movements
- Tangible fixed assets -€13,454
down €13,454 (-5.1%), from €263,146 to €249,692
of which Land and buildings: -€15,493
- Other debts -€251,080
down €251,080 (-57.6%), from €436,209 to €185,129
- Debts after one year +€250,060
new in 2025: €250,060
- Short-term financial debts -€9,405
no longer reported in 2025 (was €9,405)
- Gross operating margin +€3,998
up €3,998 (+29.1%), from €13,724 to €17,721
- Other operating charges -€2,633
down €2,633 (-47.7%), from €5,514 to €2,881
- Financial income +€1,736
up €1,736 (+8,681,150%), from €0 to €1,736
- Financial charges -€1,263
down €1,263 (-29.4%), from €4,295 to €3,033
- Depreciation +€510
up €510 (+3.3%), from €15,493 to €16,002
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 | €263,775 | €249,746 | -€14,028 | -5.3% |
| Fixed assets | 21/28 | €263,146 | €249,692 | -€13,454 | -5.1% |
| Tangible fixed assets | 22/27 | €263,146 | €249,692 | -€13,454 | -5.1% |
| Land and buildings | 22 | €263,146 | €247,653 | -€15,493 | -5.9% |
| Furniture and vehicles | 24 | - | €2,039 | +€2,039 | |
| Current assets | 29/58 | €629 | €54 | -€575 | -91.3% |
| Cash at bank and in hand | 54/58 | €629 | €54 | -€575 | -91.3% |
| Total equity and liabilities | 10/49 | €263,775 | €249,746 | -€14,028 | -5.3% |
| Equity | 10/15 | -€182,984 | -€185,442 | -€2,458 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,584 | -€204,042 | -€2,458 | -1.2% |
| Amounts payable | 17/49 | €446,759 | €435,189 | -€11,570 | -2.6% |
| Amounts payable after more than one year | 17 | - | €250,060 | +€250,060 | |
| Other amounts payable | 178/9 | - | €250,060 | +€250,060 | |
| Amounts payable within one year | 42/48 | €446,759 | €185,129 | -€261,630 | -58.6% |
| Financial debts | 43 | €9,405 | - | -€9,405 | |
| Credit institutions | 430/8 | €9,405 | - | -€9,405 | |
| Trade debts | 44 | €1,145 | - | -€1,145 | |
| Suppliers | 440/4 | €1,145 | - | -€1,145 | |
| Other amounts payable | 47/48 | €436,209 | €185,129 | -€251,080 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,493 | €16,002 | +€510 | +3.3% |
| Other operating charges | 640/8 | €5,514 | €2,881 | -€2,633 | -47.7% |
| Gross operating margin | 9900 | €13,724 | €17,721 | +€3,998 | +29.1% |
| Operating profit (loss) | 9901 | -€7,283 | -€1,162 | +€6,121 | +84.0% |
| Financial income | 75/76B | €0 | €1,736 | +€1,736 | +8,681,150% |
| Recurring financial income | 75 | €0 | €1,736 | +€1,736 | +8,681,150% |
| Financial charges | 65/66B | €4,295 | €3,033 | -€1,263 | -29.4% |
| Recurring financial charges | 65 | €4,295 | €3,033 | -€1,263 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,578 | -€2,458 | +€9,120 | +78.8% |
| Profit (loss) for the period | 9904 | -€11,578 | -€2,458 | +€9,120 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,578 | -€2,458 | +€9,120 | +78.8% |
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 20 October 2026 via checked.be.