SOMEX & PARTNERS: 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.
SOMEX & PARTNERS
Largest movements
- Tangible fixed assets +€25,030
new in 2025: €25,030
- Receivables within one year +€8,628
up €8,628 (+53.2%), from €16,223 to €24,851
- Debts after one year +€11,192
up €11,192 (+13.6%), from €82,466 to €93,658
- Current portion of long-term debt +€9,538
up €9,538 (+177%), from €5,398 to €14,935
- Profit (loss) carried forward +€8,807
up €8,807 (+28.8%), from €30,545 to €39,351
- Tax, wage and social debts +€2,653
up €2,653 (+30.0%), from €8,841 to €11,494
- Gross operating margin -€16,807
down €16,807 (-43.3%), from €38,843 to €22,036
- Taxes -€3,526
down €3,526 (-52.9%), from €6,667 to €3,141
- Depreciation +€1,960
new in 2025: €1,960
- Other operating charges +€1,672
up €1,672 (+152%), from €1,101 to €2,773
- Financial charges +€841
up €841 (+18.6%), from €4,514 to €5,355
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 | €135,511 | €169,120 | +€33,609 | +24.8% |
| Fixed assets | 21/28 | - | €25,030 | +€25,030 | |
| Tangible fixed assets | 22/27 | - | €25,030 | +€25,030 | |
| Furniture and vehicles | 24 | - | €25,030 | +€25,030 | |
| Current assets | 29/58 | €135,511 | €144,089 | +€8,578 | +6.3% |
| Stocks and contracts in progress | 3 | €119,069 | €119,069 | = | 0.0% |
| Stocks | 30/36 | €119,069 | €119,069 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,223 | €24,851 | +€8,628 | +53.2% |
| Other amounts receivable | 41 | €16,223 | €24,851 | +€8,628 | +53.2% |
| Cash at bank and in hand | 54/58 | €219 | €169 | -€50 | -22.7% |
| Total equity and liabilities | 10/49 | €135,511 | €169,120 | +€33,609 | +24.8% |
| Equity | 10/15 | €35,545 | €44,351 | +€8,807 | +24.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,545 | €39,351 | +€8,807 | +28.8% |
| Amounts payable | 17/49 | €99,967 | €124,769 | +€24,802 | +24.8% |
| Amounts payable after more than one year | 17 | €82,466 | €93,658 | +€11,192 | +13.6% |
| Financial debts | 170/4 | €82,466 | €93,658 | +€11,192 | +13.6% |
| Amounts payable within one year | 42/48 | €17,501 | €31,111 | +€13,610 | +77.8% |
| Current portion of amounts payable after more than one year | 42 | €5,398 | €14,935 | +€9,538 | +177% |
| Trade debts | 44 | €3,262 | €4,682 | +€1,420 | +43.5% |
| Suppliers | 440/4 | €3,262 | €4,682 | +€1,420 | +43.5% |
| Taxes, remuneration and social security | 45 | €8,841 | €11,494 | +€2,653 | +30.0% |
| Taxes | 450/3 | €8,841 | €11,494 | +€2,653 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,960 | +€1,960 | |
| Other operating charges | 640/8 | €1,101 | €2,773 | +€1,672 | +152% |
| Gross operating margin | 9900 | €38,843 | €22,036 | -€16,807 | -43.3% |
| Operating profit (loss) | 9901 | €37,742 | €17,303 | -€20,439 | -54.2% |
| Financial charges | 65/66B | €4,514 | €5,355 | +€841 | +18.6% |
| Recurring financial charges | 65 | €4,514 | €5,355 | +€841 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €33,228 | €11,948 | -€21,280 | -64.0% |
| Income taxes | 67/77 | €6,667 | €3,141 | -€3,526 | -52.9% |
| Profit (loss) for the period | 9904 | €26,561 | €8,807 | -€17,754 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,561 | €8,807 | -€17,754 | -66.8% |
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 25 October 2026 via checked.be.