SOMIBA: 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.
SOMIBA
Largest movements
- Receivables after one year +€1.5m
new in 2025: €1.5m
- Cash -€538,120
down €538,120 (-77.7%), from €692,262 to €154,142
mainly Receivables after one year (-€1.5m) and Contributions, distributions and other (-€1.0m)
- Receivables within one year -€46,859
down €46,859 (-68.5%), from €68,400 to €21,541
- Other debts +€1.0m
new in 2025: €1.0m
- Profit (loss) carried forward -€696,995
down €696,995 (-77.6%), from €898,277 to €201,282
- Debts after one year +€535,754
up €535,754 (+1,207%), from €44,403 to €580,157
- Tax, wage and social debts +€88,341
new in 2025: €88,341
- Financial income +€25,493
up €25,493 (+31,089%), from €82 to €25,575
- Gross operating margin +€17,788
up €17,788 (+4.0%), from €445,561 to €463,349
- Taxes +€14,879
up €14,879 (+15.1%), from €98,462 to €113,341
- Financial charges +€10,515
up €10,515 (+86.4%), from €12,170 to €22,685
- Other operating charges +€10,032
up €10,032 (+25.2%), from €39,861 to €49,893
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 | €1,906,700 | €2,862,355 | +€955,655 | +50.1% |
| Fixed assets | 21/28 | €1,146,038 | €1,146,038 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,146,038 | €1,146,038 | = | 0.0% |
| Land and buildings | 22 | €1,146,038 | €1,146,038 | = | 0.0% |
| Current assets | 29/58 | €760,662 | €1,716,317 | +€955,655 | +126% |
| Amounts receivable after more than one year | 29 | - | €1,533,774 | +€1.5m | |
| Other amounts receivable | 291 | - | €1,533,774 | +€1.5m | |
| Amounts receivable within one year | 40/41 | €68,400 | €21,541 | -€46,859 | -68.5% |
| Other amounts receivable | 41 | €68,400 | €21,541 | -€46,859 | -68.5% |
| Cash at bank and in hand | 54/58 | €692,262 | €154,142 | -€538,120 | -77.7% |
| Deferred charges and accrued income | 490/1 | - | €6,860 | +€6,860 | |
| Total equity and liabilities | 10/49 | €1,906,700 | €2,862,355 | +€955,655 | +50.1% |
| Equity | 10/15 | €1,112,709 | €415,714 | -€696,995 | -62.6% |
| Contributions | 10/11 | €173,530 | €173,530 | = | 0.0% |
| Capital | 10 | €173,530 | €173,530 | = | 0.0% |
| Issued capital | 100 | €173,530 | €173,530 | = | 0.0% |
| Reserves | 13 | €40,902 | €40,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,902 | €40,902 | = | 0.0% |
| Legal reserve | 130 | €40,902 | €40,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €898,277 | €201,282 | -€696,995 | -77.6% |
| Provisions and deferred taxes | 16 | €662,000 | €662,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €662,000 | €662,000 | = | 0.0% |
| Environmental obligations | 163 | €662,000 | €662,000 | = | 0.0% |
| Amounts payable | 17/49 | €131,991 | €1,784,641 | +€1.7m | +1,252% |
| Amounts payable after more than one year | 17 | €44,403 | €580,157 | +€535,754 | +1,207% |
| Financial debts | 170/4 | €44,403 | €580,157 | +€535,754 | +1,207% |
| Amounts payable within one year | 42/48 | €87,588 | €1,203,403 | +€1.1m | +1,274% |
| Current portion of amounts payable after more than one year | 42 | €87,292 | €110,062 | +€22,770 | +26.1% |
| Trade debts | 44 | €296 | €5,000 | +€4,704 | +1,589% |
| Suppliers | 440/4 | €296 | €5,000 | +€4,704 | +1,589% |
| Taxes, remuneration and social security | 45 | - | €88,341 | +€88,341 | |
| Taxes | 450/3 | - | €88,341 | +€88,341 | |
| Other amounts payable | 47/48 | - | €1,000,000 | +€1.0m | |
| Accrued charges and deferred income | 492/3 | - | €1,081 | +€1,081 | |
| Other operating charges | 640/8 | €39,861 | €49,893 | +€10,032 | +25.2% |
| Gross operating margin | 9900 | €445,561 | €463,349 | +€17,788 | +4.0% |
| Operating profit (loss) | 9901 | €405,700 | €413,456 | +€7,756 | +1.9% |
| Financial income | 75/76B | €82 | €25,575 | +€25,493 | +31,089% |
| Recurring financial income | 75 | €82 | €25,575 | +€25,493 | +31,089% |
| Financial charges | 65/66B | €12,170 | €22,685 | +€10,515 | +86.4% |
| Recurring financial charges | 65 | €12,170 | €22,685 | +€10,515 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | €393,612 | €416,346 | +€22,734 | +5.8% |
| Income taxes | 67/77 | €98,462 | €113,341 | +€14,879 | +15.1% |
| Profit (loss) for the period | 9904 | €295,150 | €303,005 | +€7,855 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €295,150 | €303,005 | +€7,855 | +2.7% |
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 23 October 2026 via checked.be.