Somi: 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.
Somi
Largest movements
- Deferred charges and accrued income +€414
up €414 (+182%), from €228 to €641
- Cash +€214
up €214 (+3.4%), from €6,251 to €6,464
mainly Net result for the year (+€1,258) and Tax, wage and social debts (+€163)
- Reserves +€425
up €425 (+115%), from €371 to €795
- Tax, wage and social debts +€163
up €163 (+6.4%), from €2,548 to €2,710
- Gross operating margin +€1,547
up €1,547 (+86.0%), from €1,798 to €3,344
- Other operating charges +€857
up €857 (+1,713%), from €50 to €907
- Taxes +€527
up €527 (+92.5%), from €570 to €1,097
- Financial charges +€76
up €76 (+1,046%), from €7 to €83
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 | €6,478 | €7,106 | +€627 | +9.7% |
| Current assets | 29/58 | €6,478 | €7,106 | +€627 | +9.7% |
| Cash at bank and in hand | 54/58 | €6,251 | €6,464 | +€214 | +3.4% |
| Deferred charges and accrued income | 490/1 | €228 | €641 | +€414 | +182% |
| Total equity and liabilities | 10/49 | €6,478 | €7,106 | +€627 | +9.7% |
| Equity | 10/15 | €3,371 | €3,795 | +€425 | +12.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €371 | €795 | +€425 | +115% |
| Distributable reserves | 133 | €371 | €795 | +€425 | +115% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,108 | €3,310 | +€203 | +6.5% |
| Amounts payable within one year | 42/48 | €3,108 | €3,310 | +€203 | +6.5% |
| Trade debts | 44 | - | €17 | +€17 | |
| Suppliers | 440/4 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €2,548 | €2,710 | +€163 | +6.4% |
| Taxes | 450/3 | €2,548 | €2,710 | +€163 | +6.4% |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Other operating charges | 640/8 | €50 | €907 | +€857 | +1,713% |
| Gross operating margin | 9900 | €1,798 | €3,344 | +€1,547 | +86.0% |
| Operating profit (loss) | 9901 | €1,748 | €2,438 | +€690 | +39.5% |
| Financial charges | 65/66B | €7 | €83 | +€76 | +1,046% |
| Recurring financial charges | 65 | €7 | €83 | +€76 | +1,046% |
| Profit (loss) for the period before taxes | 9903 | €1,740 | €2,354 | +€614 | +35.3% |
| Income taxes | 67/77 | €570 | €1,097 | +€527 | +92.5% |
| Profit (loss) for the period | 9904 | €1,171 | €1,258 | +€87 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,171 | €1,258 | +€87 | +7.4% |
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 25 October 2026 via checked.be.