SOMINI: 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.
SOMINI
Largest movements
- Cash +€19,084
up €19,084 (+179.9%), from €10,610 to €29,694
mainly Net result for the year (+€19,435) and Depreciation (+€12,033)
- Receivables within one year +€14,860
up €14,860 (+5.3%), from €279,345 to €294,206
of which Other amounts receivable: +€8,356
- Tangible fixed assets -€12,033
down €12,033 (-26.8%), from €44,851 to €32,818
of which Land and buildings: -€9,198
- Profit (loss) carried forward +€19,435
up €19,435 (+28.0%), from -€69,419 to -€49,984
- Financial income -€6,911
down €6,911 (-84.1%), from €8,213 to €1,302
- Gross operating margin +€6,027
up €6,027 (+20.7%), from €29,099 to €35,127
- Depreciation -€3,829
down €3,829 (-24.1%), from €15,862 to €12,033
- Taxes +€792
up €792 (+390.2%), from €203 to €995
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 | €335,985 | €356,817 | +€20,832 | +6.2% |
| Fixed assets | 21/28 | €44,851 | €32,818 | -€12,033 | -26.8% |
| Tangible fixed assets | 22/27 | €44,851 | €32,818 | -€12,033 | -26.8% |
| Land and buildings | 22 | €31,153 | €21,955 | -€9,198 | -29.5% |
| Plant, machinery and equipment | 23 | €12,981 | €10,297 | -€2,685 | -20.7% |
| Furniture and vehicles | 24 | €566 | €566 | = | 0.0% |
| Other tangible fixed assets | 26 | €151 | €0 | -€151 | -100.0% |
| Current assets | 29/58 | €291,134 | €323,999 | +€32,865 | +11.3% |
| Amounts receivable within one year | 40/41 | €279,345 | €294,206 | +€14,860 | +5.3% |
| Trade receivables | 40 | €80,844 | €87,348 | +€6,504 | +8.0% |
| Other amounts receivable | 41 | €198,501 | €206,858 | +€8,356 | +4.2% |
| Cash at bank and in hand | 54/58 | €10,610 | €29,694 | +€19,084 | +179.9% |
| Deferred charges and accrued income | 490/1 | €1,179 | €100 | -€1,079 | -91.5% |
| Total equity and liabilities | 10/49 | €335,985 | €356,817 | +€20,832 | +6.2% |
| Equity | 10/15 | -€48,959 | -€29,524 | +€19,435 | +39.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,419 | -€49,984 | +€19,435 | +28.0% |
| Amounts payable | 17/49 | €384,943 | €386,341 | +€1,397 | +0.4% |
| Amounts payable after more than one year | 17 | €384,264 | €381,999 | -€2,265 | -0.6% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €384,264 | €381,999 | -€2,265 | -0.6% |
| Amounts payable within one year | 42/48 | €679 | €4,342 | +€3,662 | +539.3% |
| Trade debts | 44 | €476 | €3,347 | +€2,871 | +602.9% |
| Suppliers | 440/4 | €476 | €3,347 | +€2,871 | +602.9% |
| Taxes, remuneration and social security | 45 | €203 | €995 | +€792 | +390.2% |
| Taxes | 450/3 | €203 | €995 | +€792 | +390.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,862 | €12,033 | -€3,829 | -24.1% |
| Other operating charges | 640/8 | €3,624 | €3,818 | +€194 | +5.4% |
| Gross operating margin | 9900 | €29,099 | €35,127 | +€6,027 | +20.7% |
| Operating profit (loss) | 9901 | €9,613 | €19,275 | +€9,662 | +100.5% |
| Financial income | 75/76B | €8,213 | €1,302 | -€6,911 | -84.1% |
| Recurring financial income | 75 | €8,213 | €1,302 | -€6,911 | -84.1% |
| Financial charges | 65/66B | €138 | €148 | +€10 | +7.1% |
| Recurring financial charges | 65 | €138 | €148 | +€10 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €17,688 | €20,430 | +€2,742 | +15.5% |
| Income taxes | 67/77 | €203 | €995 | +€792 | +390.2% |
| Profit (loss) for the period | 9904 | €17,485 | €19,435 | +€1,950 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,485 | €19,435 | +€1,950 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.