SOMITECH: 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.
SOMITECH
Largest movements
- Cash +€21,722
up €21,722 (+41.9%), from €51,794 to €73,516
mainly Net result for the year (+€44,619) and Receivables within one year (+€20,025)
- Receivables within one year -€20,025
down €20,025 (-33.9%), from €59,134 to €39,109
of which Other amounts receivable: -€12,790
- Tangible fixed assets -€2,327
down €2,327 (-21.2%), from €10,982 to €8,656
of which Plant, machinery and equipment: -€1,292
- Reserves +€87,625
up €87,625 (+4711.0%), from €1,860 to €89,485
- Profit (loss) carried forward -€43,006
down €43,006 (-100.0%), from €43,006 to €0
- Other debts -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Trade debts -€9,766
down €9,766 (-69.8%), from €13,992 to €4,226
- Tax, wage and social debts +€4,746
up €4,746 (+64.1%), from €7,403 to €12,149
- Taxes -€1,530
down €1,530 (-11.0%), from €13,937 to €12,407
- Other operating charges -€1,242
down €1,242 (-64.2%), from €1,936 to €694
- Financial income -€1,234
down €1,234 (-39.9%), from €3,097 to €1,863
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 | €124,861 | €124,468 | -€393 | -0.3% |
| Fixed assets | 21/28 | €13,832 | €11,506 | -€2,327 | -16.8% |
| Tangible fixed assets | 22/27 | €10,982 | €8,656 | -€2,327 | -21.2% |
| Plant, machinery and equipment | 23 | €9,078 | €7,786 | -€1,292 | -14.2% |
| Furniture and vehicles | 24 | €1,904 | €869 | -€1,035 | -54.4% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €111,029 | €112,962 | +€1,933 | +1.7% |
| Amounts receivable within one year | 40/41 | €59,134 | €39,109 | -€20,025 | -33.9% |
| Trade receivables | 40 | €30,225 | €22,990 | -€7,235 | -23.9% |
| Other amounts receivable | 41 | €28,909 | €16,119 | -€12,790 | -44.2% |
| Cash at bank and in hand | 54/58 | €51,794 | €73,516 | +€21,722 | +41.9% |
| Deferred charges and accrued income | 490/1 | €102 | €338 | +€236 | +232.4% |
| Total equity and liabilities | 10/49 | €124,861 | €124,468 | -€393 | -0.3% |
| Equity | 10/15 | €63,466 | €108,085 | +€44,619 | +70.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €89,485 | +€87,625 | +4711.0% |
| Distributable reserves | 133 | €1,860 | €89,485 | +€87,625 | +4711.0% |
| Profit (loss) carried forward | 14 | €43,006 | €0 | -€43,006 | -100.0% |
| Amounts payable | 17/49 | €61,396 | €16,383 | -€45,012 | -73.3% |
| Amounts payable within one year | 42/48 | €61,396 | €16,376 | -€45,020 | -73.3% |
| Trade debts | 44 | €13,992 | €4,226 | -€9,766 | -69.8% |
| Suppliers | 440/4 | €13,992 | €4,226 | -€9,766 | -69.8% |
| Taxes, remuneration and social security | 45 | €7,403 | €12,149 | +€4,746 | +64.1% |
| Taxes | 450/3 | €7,403 | €12,149 | +€4,746 | +64.1% |
| Other amounts payable | 47/48 | €40,000 | €0 | -€40,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,374 | €2,327 | -€47 | -2.0% |
| Other operating charges | 640/8 | €1,936 | €694 | -€1,242 | -64.2% |
| Gross operating margin | 9900 | €58,706 | €58,394 | -€312 | -0.5% |
| Operating profit (loss) | 9901 | €54,396 | €55,374 | +€978 | +1.8% |
| Financial income | 75/76B | €3,097 | €1,863 | -€1,234 | -39.9% |
| Recurring financial income | 75 | €3,097 | €1,863 | -€1,234 | -39.9% |
| Financial charges | 65/66B | €369 | €210 | -€158 | -43.0% |
| Recurring financial charges | 65 | €369 | €210 | -€158 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €57,124 | €57,026 | -€98 | -0.2% |
| Income taxes | 67/77 | €13,937 | €12,407 | -€1,530 | -11.0% |
| Profit (loss) for the period | 9904 | €43,188 | €44,619 | +€1,432 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,188 | €44,619 | +€1,432 | +3.3% |
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 8 October 2026 via checked.be.