SOMEVIL INVEST: 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.
SOMEVIL INVEST
Largest movements
- Tangible fixed assets -€75,525
down €75,525 (-3.0%), from €2.5m to €2.4m
- Cash +€58,488
up €58,488 (+21.5%), from €271,985 to €330,473
mainly Net result for the year (+€140,244) and Depreciation (+€75,525)
- Reserves +€140,244
up €140,244 (+15.4%), from €909,576 to €1.0m
of which Distributable reserves: +€140,244
- Debts after one year -€130,000
down €130,000 (-17.4%), from €745,000 to €615,000
- Other operating charges -€7,337
down €7,337 (-19.8%), from €37,083 to €29,746
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 | €2,824,459 | €2,815,893 | -€8,566 | -0.3% |
| Fixed assets | 21/28 | €2,525,338 | €2,449,813 | -€75,525 | -3.0% |
| Tangible fixed assets | 22/27 | €2,525,338 | €2,449,813 | -€75,525 | -3.0% |
| Land and buildings | 22 | €2,525,338 | €2,449,813 | -€75,525 | -3.0% |
| Current assets | 29/58 | €299,121 | €366,080 | +€66,960 | +22.4% |
| Amounts receivable within one year | 40/41 | €27,136 | €35,608 | +€8,472 | +31.2% |
| Trade receivables | 40 | €25,583 | €35,608 | +€10,025 | +39.2% |
| Other amounts receivable | 41 | €1,554 | €0 | -€1,554 | -100% |
| Cash at bank and in hand | 54/58 | €271,985 | €330,473 | +€58,488 | +21.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,824,459 | €2,815,893 | -€8,566 | -0.3% |
| Equity | 10/15 | €1,909,576 | €2,049,821 | +€140,244 | +7.3% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €909,576 | €1,049,821 | +€140,244 | +15.4% |
| Non-distributable reserves | 130/1 | €25,869 | €25,869 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,869 | €0 | -€25,869 | -100% |
| Other | 1319 | - | €25,869 | +€25,869 | |
| Distributable reserves | 133 | €883,707 | €1,023,952 | +€140,244 | +15.9% |
| Amounts payable | 17/49 | €914,883 | €766,073 | -€148,810 | -16.3% |
| Amounts payable after more than one year | 17 | €745,000 | €615,000 | -€130,000 | -17.4% |
| Financial debts | 170/4 | €745,000 | €615,000 | -€130,000 | -17.4% |
| Amounts payable within one year | 42/48 | €158,883 | €151,073 | -€7,810 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €130,000 | €130,000 | = | 0.0% |
| Trade debts | 44 | - | €711 | +€711 | |
| Suppliers | 440/4 | - | €711 | +€711 | |
| Taxes, remuneration and social security | 45 | €28,883 | €20,362 | -€8,521 | -29.5% |
| Taxes | 450/3 | €28,883 | €20,362 | -€8,521 | -29.5% |
| Accrued charges and deferred income | 492/3 | €11,000 | €0 | -€11,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,525 | €75,525 | = | 0.0% |
| Other operating charges | 640/8 | €37,083 | €29,746 | -€7,337 | -19.8% |
| Gross operating margin | 9900 | €313,557 | €314,823 | +€1,266 | +0.4% |
| Operating profit (loss) | 9901 | €200,949 | €209,552 | +€8,603 | +4.3% |
| Financial charges | 65/66B | €24,474 | €22,129 | -€2,345 | -9.6% |
| Recurring financial charges | 65 | €24,474 | €22,129 | -€2,345 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €176,475 | €187,423 | +€10,947 | +6.2% |
| Income taxes | 67/77 | €44,590 | €47,178 | +€2,589 | +5.8% |
| Profit (loss) for the period | 9904 | €131,886 | €140,244 | +€8,359 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,886 | €140,244 | +€8,359 | +6.3% |
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 1 November 2026 via checked.be.