SoMii: 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.
SoMii
Largest movements
- Receivables within one year -€4,505
down €4,505 (-19.7%), from €22,838 to €18,333
of which Trade receivables: -€3,702
- Deferred charges and accrued income -€2,269
down €2,269 (-30.5%), from €7,450 to €5,181
- Intangible fixed assets -€1,658
down €1,658 (-12.9%), from €12,842 to €11,185
- Cash -€1,367
down €1,367 (-6.8%), from €20,220 to €18,853
mainly Contributions, distributions and other (-€47,500) and Trade debts (-€5,528)
- Tangible fixed assets +€800
up €800 (+53.1%), from €1,507 to €2,307
- Profit (loss) carried forward -€36,432
down €36,432 (-99.9%), from €36,459 to €27
- Other debts +€24,248
up €24,248 (+176.2%), from €13,764 to €38,013
- Tax, wage and social debts +€6,298
up €6,298 (+81.3%), from €7,749 to €14,047
- Trade debts -€5,528
down €5,528 (-81.5%), from €6,784 to €1,256
- Advances received +€2,415
new in 2025: €2,415
- Gross operating margin -€13,217
down €13,217 (-44.5%), from €29,668 to €16,451
- Taxes -€5,668
no longer reported in 2025 (was €5,668)
- Financial charges +€907
up €907 (+66.3%), from €1,367 to €2,275
- Depreciation +€368
up €368 (+17.2%), from €2,142 to €2,510
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 | €64,857 | €55,859 | -€8,998 | -13.9% |
| Fixed assets | 21/28 | €14,349 | €13,491 | -€858 | -6.0% |
| Intangible fixed assets | 21 | €12,842 | €11,185 | -€1,658 | -12.9% |
| Tangible fixed assets | 22/27 | €1,507 | €2,307 | +€800 | +53.1% |
| Furniture and vehicles | 24 | €1,507 | €2,307 | +€800 | +53.1% |
| Current assets | 29/58 | €50,508 | €42,367 | -€8,141 | -16.1% |
| Amounts receivable within one year | 40/41 | €22,838 | €18,333 | -€4,505 | -19.7% |
| Trade receivables | 40 | €7,035 | €3,333 | -€3,702 | -52.6% |
| Other amounts receivable | 41 | €15,803 | €15,000 | -€803 | -5.1% |
| Cash at bank and in hand | 54/58 | €20,220 | €18,853 | -€1,367 | -6.8% |
| Deferred charges and accrued income | 490/1 | €7,450 | €5,181 | -€2,269 | -30.5% |
| Total equity and liabilities | 10/49 | €64,857 | €55,859 | -€8,998 | -13.9% |
| Equity | 10/15 | €36,559 | €127 | -€36,432 | -99.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,459 | €27 | -€36,432 | -99.9% |
| Amounts payable | 17/49 | €28,298 | €55,731 | +€27,434 | +96.9% |
| Amounts payable within one year | 42/48 | €28,298 | €55,731 | +€27,434 | +96.9% |
| Trade debts | 44 | €6,784 | €1,256 | -€5,528 | -81.5% |
| Suppliers | 440/4 | €6,784 | €1,256 | -€5,528 | -81.5% |
| Advances received on contracts in progress | 46 | - | €2,415 | +€2,415 | |
| Taxes, remuneration and social security | 45 | €7,749 | €14,047 | +€6,298 | +81.3% |
| Taxes | 450/3 | €7,749 | €14,047 | +€6,298 | +81.3% |
| Other amounts payable | 47/48 | €13,764 | €38,013 | +€24,248 | +176.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | €2,510 | +€368 | +17.2% |
| Other operating charges | 640/8 | €695 | €599 | -€96 | -13.8% |
| Gross operating margin | 9900 | €29,668 | €16,451 | -€13,217 | -44.5% |
| Operating profit (loss) | 9901 | €26,831 | €13,343 | -€13,488 | -50.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,367 | €2,275 | +€907 | +66.3% |
| Recurring financial charges | 65 | €1,367 | €2,275 | +€907 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €25,465 | €11,068 | -€14,397 | -56.5% |
| Income taxes | 67/77 | €5,668 | - | -€5,668 | |
| Profit (loss) for the period | 9904 | €19,797 | €11,068 | -€8,729 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,797 | €11,068 | -€8,729 | -44.1% |
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 5 October 2026 via checked.be.