SOMGREEN: 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.
SOMGREEN
Largest movements
- Cash +€35,679
new in 2025: €35,679
mainly Net result for the year (+€20,936) and Depreciation (+€10,090)
- Tangible fixed assets -€8,578
down €8,578 (-32.5%), from €26,364 to €17,786
of which Furniture and vehicles: -€6,648
- Receivables within one year -€7,833
down €7,833 (-27.2%), from €28,797 to €20,964
of which Trade receivables: -€22,724
- Profit (loss) carried forward +€20,936
up €20,936 (+59.2%), from €35,350 to €56,286
- Tax, wage and social debts +€5,489
up €5,489 (+50.4%), from €10,885 to €16,374
of which Taxes: +€16,374
- Trade debts -€3,829
no longer reported in 2025 (was €3,829)
- Short-term financial debts -€3,329
no longer reported in 2025 (was €3,329)
- Gross operating margin -€10,000
down €10,000 (-20.9%), from €47,820 to €37,820
- Depreciation +€7,081
up €7,081 (+235%), from €3,010 to €10,090
- Taxes -€2,404
down €2,404 (-26.4%), from €9,094 to €6,690
- Financial income +€1,771
up €1,771 (+17,710,500%), from €0 to €1,771
- Other operating charges +€1,000
new in 2025: €1,000
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 | €55,392 | €74,660 | +€19,268 | +34.8% |
| Fixed assets | 21/28 | €26,596 | €18,017 | -€8,578 | -32.3% |
| Tangible fixed assets | 22/27 | €26,364 | €17,786 | -€8,578 | -32.5% |
| Plant, machinery and equipment | 23 | €3,528 | €1,598 | -€1,930 | -54.7% |
| Furniture and vehicles | 24 | €22,836 | €16,188 | -€6,648 | -29.1% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €28,797 | €56,643 | +€27,846 | +96.7% |
| Amounts receivable within one year | 40/41 | €28,797 | €20,964 | -€7,833 | -27.2% |
| Trade receivables | 40 | €26,666 | €3,942 | -€22,724 | -85.2% |
| Other amounts receivable | 41 | €2,131 | €17,023 | +€14,892 | +699% |
| Cash at bank and in hand | 54/58 | - | €35,679 | +€35,679 | |
| Total equity and liabilities | 10/49 | €55,392 | €74,660 | +€19,268 | +34.8% |
| Equity | 10/15 | €37,350 | €58,286 | +€20,936 | +56.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,350 | €56,286 | +€20,936 | +59.2% |
| Amounts payable | 17/49 | €18,042 | €16,374 | -€1,669 | -9.2% |
| Amounts payable within one year | 42/48 | €18,042 | €16,374 | -€1,669 | -9.2% |
| Financial debts | 43 | €3,329 | - | -€3,329 | |
| Credit institutions | 430/8 | €3,329 | - | -€3,329 | |
| Trade debts | 44 | €3,829 | - | -€3,829 | |
| Suppliers | 440/4 | €3,829 | - | -€3,829 | |
| Taxes, remuneration and social security | 45 | €10,885 | €16,374 | +€5,489 | +50.4% |
| Taxes | 450/3 | - | €16,374 | +€16,374 | |
| Remuneration and social security | 454/9 | €10,885 | €0 | -€10,885 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,010 | €10,090 | +€7,081 | +235% |
| Other operating charges | 640/8 | - | €1,000 | +€1,000 | |
| Non-recurring operating charges | 66A | €130 | €424 | +€294 | +226% |
| Gross operating margin | 9900 | €47,820 | €37,820 | -€10,000 | -20.9% |
| Operating profit (loss) | 9901 | €44,681 | €26,305 | -€18,375 | -41.1% |
| Financial income | 75/76B | €0 | €1,771 | +€1,771 | +17,710,500% |
| Recurring financial income | 75 | €0 | €1,771 | +€1,771 | +17,710,500% |
| Financial charges | 65/66B | €236 | €450 | +€214 | +90.4% |
| Recurring financial charges | 65 | €236 | €450 | +€214 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | €44,444 | €27,626 | -€16,818 | -37.8% |
| Income taxes | 67/77 | €9,094 | €6,690 | -€2,404 | -26.4% |
| Profit (loss) for the period | 9904 | €35,350 | €20,936 | -€14,414 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,350 | €20,936 | -€14,414 | -40.8% |
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 18 October 2026 via checked.be.