Somira: 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.
Somira
Largest movements
- Current investments -€167,009
down €167,009 (-64.1%), from €260,370 to €93,361
- Cash +€153,527
up €153,527 (+1875.2%), from €8,187 to €161,715
mainly Current investments (+€167,009) and Depreciation (+€7,528)
- Debts after one year -€26,157
down €26,157 (-27.0%), from €96,840 to €70,683
- Gross operating margin +€13,749
up €13,749, from -€5,870 to €7,879
- Financial income +€9,549
up €9,549 (+220.0%), from €4,340 to €13,889
- Other operating charges -€817
down €817 (-9.9%), from €8,240 to €7,423
- Depreciation -€744
down €744 (-9.0%), from €8,273 to €7,528
- Taxes +€616
new in 2025: €616
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 | €917,026 | €897,373 | -€19,654 | -2.1% |
| Fixed assets | 21/28 | €645,953 | €638,425 | -€7,528 | -1.2% |
| Tangible fixed assets | 22/27 | €645,880 | €638,352 | -€7,528 | -1.2% |
| Land and buildings | 22 | €553,792 | €546,609 | -€7,183 | -1.3% |
| Furniture and vehicles | 24 | €345 | €0 | -€345 | -100.0% |
| Other tangible fixed assets | 26 | €91,743 | €91,743 | = | 0.0% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €271,073 | €258,948 | -€12,125 | -4.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €260,370 | €93,361 | -€167,009 | -64.1% |
| Cash at bank and in hand | 54/58 | €8,187 | €161,715 | +€153,527 | +1875.2% |
| Deferred charges and accrued income | 490/1 | €2,516 | €3,872 | +€1,356 | +53.9% |
| Total equity and liabilities | 10/49 | €917,026 | €897,373 | -€19,654 | -2.1% |
| Equity | 10/15 | €793,747 | €799,907 | +€6,160 | +0.8% |
| Contributions | 10/11 | €62,043 | €62,043 | = | 0.0% |
| Reserves | 13 | €731,704 | €737,864 | +€6,160 | +0.8% |
| Non-distributable reserves | 130/1 | €779 | €779 | = | 0.0% |
| Reserves not available under the articles | 1311 | €779 | €779 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,085 | €49,085 | = | 0.0% |
| Distributable reserves | 133 | €681,841 | €688,001 | +€6,160 | +0.9% |
| Provisions and deferred taxes | 16 | €24,176 | €24,176 | = | 0.0% |
| Deferred taxes | 168 | €24,176 | €24,176 | = | 0.0% |
| Amounts payable | 17/49 | €99,103 | €73,290 | -€25,814 | -26.0% |
| Amounts payable after more than one year | 17 | €96,840 | €70,683 | -€26,157 | -27.0% |
| Financial debts | 170/4 | €96,840 | €70,683 | -€26,157 | -27.0% |
| Amounts payable within one year | 42/48 | €2,263 | €2,607 | +€344 | +15.2% |
| Trade debts | 44 | €2,263 | €2,059 | -€205 | -9.0% |
| Suppliers | 440/4 | €2,263 | €2,059 | -€205 | -9.0% |
| Taxes, remuneration and social security | 45 | - | €548 | +€548 | |
| Taxes | 450/3 | - | €548 | +€548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,273 | €7,528 | -€744 | -9.0% |
| Other operating charges | 640/8 | €8,240 | €7,423 | -€817 | -9.9% |
| Gross operating margin | 9900 | -€5,870 | €7,879 | +€13,749 | |
| Operating profit (loss) | 9901 | -€22,383 | -€7,072 | +€15,310 | +68.4% |
| Financial income | 75/76B | €4,340 | €13,889 | +€9,549 | +220.0% |
| Recurring financial income | 75 | €4,340 | €13,889 | +€9,549 | +220.0% |
| Financial charges | 65/66B | €48 | €41 | -€8 | -15.9% |
| Recurring financial charges | 65 | €48 | €41 | -€8 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,091 | €6,776 | +€24,867 | |
| Transfer from deferred taxes | 780 | €1,272 | €0 | -€1,272 | -100.0% |
| Income taxes | 67/77 | - | €616 | +€616 | |
| Profit (loss) for the period | 9904 | -€16,818 | €6,160 | +€22,978 | |
| Transfer from tax-exempt reserves | 789 | €2,583 | €0 | -€2,583 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,235 | €6,160 | +€20,395 |
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 9 October 2026 via checked.be.