Somi: what changed
Two fiscal 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.
Somi
Largest movements
- Receivables within one year +€10,070
up €10,070 (+5.5%), from €182,469 to €192,538
- Other debts +€47,397
new in 2025: €47,397
- Tax, wage and social debts -€46,937
no longer reported in 2025 (was €46,937)
- Profit (loss) carried forward +€6,096
up €6,096 (+3.5%), from €173,853 to €179,949
- Trade debts +€2,785
up €2,785 (+97.8%), from €2,847 to €5,632
- Gross operating margin +€7,771
up €7,771 (+377.9%), from €2,057 to €9,828
- Financial charges -€724
down €724 (-74.0%), from €979 to €255
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 | €244,088 | €253,429 | +€9,341 | +3.8% |
| Fixed assets | 21/28 | €61,553 | €60,876 | -€676 | -1.1% |
| Tangible fixed assets | 22/27 | €61,553 | €60,876 | -€676 | -1.1% |
| Land and buildings | 22 | €61,553 | €60,876 | -€676 | -1.1% |
| Current assets | 29/58 | €182,535 | €192,552 | +€10,017 | +5.5% |
| Amounts receivable within one year | 40/41 | €182,469 | €192,538 | +€10,070 | +5.5% |
| Other amounts receivable | 41 | €182,469 | €192,538 | +€10,070 | +5.5% |
| Cash at bank and in hand | 54/58 | €66 | €14 | -€52 | -79.0% |
| Total equity and liabilities | 10/49 | €244,088 | €253,429 | +€9,341 | +3.8% |
| Equity | 10/15 | €194,304 | €200,400 | +€6,096 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,853 | €179,949 | +€6,096 | +3.5% |
| Amounts payable | 17/49 | €49,784 | €53,029 | +€3,245 | +6.5% |
| Amounts payable within one year | 42/48 | €49,784 | €53,029 | +€3,245 | +6.5% |
| Trade debts | 44 | €2,847 | €5,632 | +€2,785 | +97.8% |
| Suppliers | 440/4 | €2,847 | €5,632 | +€2,785 | +97.8% |
| Taxes, remuneration and social security | 45 | €46,937 | - | -€46,937 | |
| Remuneration and social security | 454/9 | €46,937 | - | -€46,937 | |
| Other amounts payable | 47/48 | - | €47,397 | +€47,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €676 | = | 0.0% |
| Other operating charges | 640/8 | €2,888 | €2,801 | -€87 | -3.0% |
| Gross operating margin | 9900 | €2,057 | €9,828 | +€7,771 | +377.9% |
| Operating profit (loss) | 9901 | -€1,508 | €6,350 | +€7,858 | |
| Financial charges | 65/66B | €979 | €255 | -€724 | -74.0% |
| Recurring financial charges | 65 | €979 | €255 | -€724 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,486 | €6,096 | +€8,582 | |
| Profit (loss) for the period | 9904 | -€2,486 | €6,096 | +€8,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,486 | €6,096 | +€8,582 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.