SOMETON: 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.
SOMETON
Largest movements
- Current investments +€51,023
up €51,023 (+23.2%), from €220,236 to €271,259
- Cash -€39,689
down €39,689 (-62.9%), from €63,137 to €23,447
mainly Contributions, distributions and other (-€71,645) and Current investments (-€51,023)
- Tangible fixed assets -€7,756
down €7,756 (-14.7%), from €52,864 to €45,109
of which Plant, machinery and equipment: -€7,634
- Receivables within one year -€5,631
no longer reported in 2025 (was €5,631)
- Reserves -€18,917
down €18,917 (-5.9%), from €319,949 to €301,031
of which Distributable reserves: -€18,917
- Other debts +€8,302
new in 2025: €8,302
- Tax, wage and social debts +€7,623
up €7,623 (+173.3%), from €4,399 to €12,022
- Gross operating margin +€10,692
up €10,692 (+11.7%), from €91,384 to €102,076
- Taxes +€3,825
up €3,825 (+16.2%), from €23,670 to €27,495
- Other operating charges -€2,226
down €2,226 (-35.0%), from €6,366 to €4,140
- Financial income +€1,216
up €1,216 (+121.7%), from €999 to €2,215
- Depreciation +€1,076
up €1,076 (+6.5%), from €16,459 to €17,535
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 | €349,001 | €348,552 | -€448 | -0.1% |
| Fixed assets | 21/28 | €53,994 | €46,238 | -€7,756 | -14.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €52,864 | €45,109 | -€7,756 | -14.7% |
| Land and buildings | 22 | €11,155 | €11,155 | = | 0.0% |
| Plant, machinery and equipment | 23 | €36,632 | €28,997 | -€7,634 | -20.8% |
| Furniture and vehicles | 24 | €5,077 | €4,956 | -€121 | -2.4% |
| Financial fixed assets | 28 | €1,129 | €1,129 | = | 0.0% |
| Current assets | 29/58 | €295,007 | €302,314 | +€7,307 | +2.5% |
| Amounts receivable within one year | 40/41 | €5,631 | - | -€5,631 | |
| Other amounts receivable | 41 | €5,631 | - | -€5,631 | |
| Current investments | 50/53 | €220,236 | €271,259 | +€51,023 | +23.2% |
| Cash at bank and in hand | 54/58 | €63,137 | €23,447 | -€39,689 | -62.9% |
| Deferred charges and accrued income | 490/1 | €6,003 | €7,608 | +€1,605 | +26.7% |
| Total equity and liabilities | 10/49 | €349,001 | €348,552 | -€448 | -0.1% |
| Equity | 10/15 | €340,106 | €321,189 | -€18,917 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €319,949 | €301,031 | -€18,917 | -5.9% |
| Tax-exempt reserves | 132 | €10,669 | €10,669 | = | 0.0% |
| Distributable reserves | 133 | €309,280 | €290,362 | -€18,917 | -6.1% |
| Profit (loss) carried forward | 14 | €1,566 | €1,566 | = | 0.0% |
| Amounts payable | 17/49 | €8,895 | €27,364 | +€18,469 | +207.6% |
| Amounts payable after more than one year | 17 | €940 | €940 | = | 0.0% |
| Other amounts payable | 178/9 | €940 | €940 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,955 | €25,937 | +€17,982 | +226.1% |
| Trade debts | 44 | €3,556 | €5,613 | +€2,057 | +57.9% |
| Suppliers | 440/4 | €3,556 | €5,613 | +€2,057 | +57.9% |
| Taxes, remuneration and social security | 45 | €4,399 | €12,022 | +€7,623 | +173.3% |
| Taxes | 450/3 | €4,399 | €12,022 | +€7,623 | +173.3% |
| Other amounts payable | 47/48 | - | €8,302 | +€8,302 | |
| Accrued charges and deferred income | 492/3 | - | €487 | +€487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,459 | €17,535 | +€1,076 | +6.5% |
| Other operating charges | 640/8 | €6,366 | €4,140 | -€2,226 | -35.0% |
| Gross operating margin | 9900 | €91,384 | €102,076 | +€10,692 | +11.7% |
| Operating profit (loss) | 9901 | €68,559 | €80,401 | +€11,842 | +17.3% |
| Financial income | 75/76B | €999 | €2,215 | +€1,216 | +121.7% |
| Recurring financial income | 75 | €999 | €2,215 | +€1,216 | +121.7% |
| Financial charges | 65/66B | €2,442 | €2,394 | -€49 | -2.0% |
| Recurring financial charges | 65 | €2,442 | €2,394 | -€49 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €67,116 | €80,222 | +€13,107 | +19.5% |
| Income taxes | 67/77 | €23,670 | €27,495 | +€3,825 | +16.2% |
| Profit (loss) for the period | 9904 | €43,446 | €52,728 | +€9,282 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,446 | €52,728 | +€9,282 | +21.4% |
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 10 October 2026 via checked.be.