SOMIVANE: 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.
SOMIVANE
Largest movements
- Tangible fixed assets -€49,623
down €49,623 (-22.8%), from €218,089 to €168,466
of which Plant, machinery and equipment: -€43,655
- Cash +€36,421
up €36,421 (+8.1%), from €452,105 to €488,526
mainly Net result for the year (+€101,414) and Depreciation (+€73,828)
- Receivables within one year -€17,174
down €17,174 (-18.9%), from €90,697 to €73,523
of which Trade receivables: -€42,939
- Reserves +€100,000
up €100,000 (+55.8%), from €179,114 to €279,114
of which Distributable reserves: +€100,000
- Profit (loss) carried forward -€74,802
down €74,802 (-27.7%), from €270,530 to €195,728
- Debts after one year -€35,552
down €35,552 (-48.2%), from €73,689 to €38,137
- Trade debts -€18,622
down €18,622 (-10.7%), from €174,568 to €155,946
- Gross operating margin +€56,681
up €56,681 (+7.0%), from €814,042 to €870,723
- Staff costs +€31,048
up €31,048 (+5.1%), from €608,295 to €639,343
- Taxes +€8,790
up €8,790 (+25.3%), from €34,709 to €43,499
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 | €872,129 | €844,787 | -€27,342 | -3.1% |
| Fixed assets | 21/28 | €223,845 | €172,788 | -€51,057 | -22.8% |
| Intangible fixed assets | 21 | €5,681 | €4,247 | -€1,434 | -25.2% |
| Tangible fixed assets | 22/27 | €218,089 | €168,466 | -€49,623 | -22.8% |
| Plant, machinery and equipment | 23 | €173,466 | €129,811 | -€43,655 | -25.2% |
| Furniture and vehicles | 24 | €44,623 | €38,655 | -€5,968 | -13.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €648,284 | €671,999 | +€23,715 | +3.7% |
| Stocks and contracts in progress | 3 | €81,819 | €83,277 | +€1,458 | +1.8% |
| Stocks | 30/36 | €81,819 | €83,277 | +€1,458 | +1.8% |
| Amounts receivable within one year | 40/41 | €90,697 | €73,523 | -€17,174 | -18.9% |
| Trade receivables | 40 | €74,630 | €31,691 | -€42,939 | -57.5% |
| Other amounts receivable | 41 | €16,067 | €41,832 | +€25,765 | +160% |
| Cash at bank and in hand | 54/58 | €452,105 | €488,526 | +€36,421 | +8.1% |
| Deferred charges and accrued income | 490/1 | €23,663 | €26,673 | +€3,010 | +12.7% |
| Total equity and liabilities | 10/49 | €872,129 | €844,787 | -€27,342 | -3.1% |
| Equity | 10/15 | €511,144 | €536,342 | +€25,198 | +4.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €179,114 | €279,114 | +€100,000 | +55.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €172,964 | €272,964 | +€100,000 | +57.8% |
| Profit (loss) carried forward | 14 | €270,530 | €195,728 | -€74,802 | -27.7% |
| Amounts payable | 17/49 | €360,985 | €308,445 | -€52,540 | -14.6% |
| Amounts payable after more than one year | 17 | €73,689 | €38,137 | -€35,552 | -48.2% |
| Financial debts | 170/4 | €73,689 | €38,137 | -€35,552 | -48.2% |
| Amounts payable within one year | 42/48 | €286,925 | €270,272 | -€16,653 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €42,439 | €35,552 | -€6,887 | -16.2% |
| Trade debts | 44 | €174,568 | €155,946 | -€18,622 | -10.7% |
| Suppliers | 440/4 | €174,568 | €155,946 | -€18,622 | -10.7% |
| Taxes, remuneration and social security | 45 | €46,878 | €51,941 | +€5,063 | +10.8% |
| Taxes | 450/3 | €4,949 | - | -€4,949 | |
| Remuneration and social security | 454/9 | €41,929 | €51,941 | +€10,012 | +23.9% |
| Other amounts payable | 47/48 | €23,040 | €26,833 | +€3,793 | +16.5% |
| Accrued charges and deferred income | 492/3 | €371 | €36 | -€335 | -90.3% |
| Remuneration, social security and pensions | 62 | €608,295 | €639,343 | +€31,048 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,260 | €73,828 | -€4,432 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,096 | +€3,096 | |
| Other operating charges | 640/8 | €3,232 | €5,905 | +€2,673 | +82.7% |
| Gross operating margin | 9900 | €814,042 | €870,723 | +€56,681 | +7.0% |
| Operating profit (loss) | 9901 | €124,255 | €148,551 | +€24,296 | +19.6% |
| Financial income | 75/76B | €640 | €1,371 | +€731 | +114% |
| Recurring financial income | 75 | €640 | €1,371 | +€731 | +114% |
| Financial charges | 65/66B | €6,077 | €5,009 | -€1,068 | -17.6% |
| Recurring financial charges | 65 | €6,077 | €5,009 | -€1,068 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €118,818 | €144,913 | +€26,095 | +22.0% |
| Income taxes | 67/77 | €34,709 | €43,499 | +€8,790 | +25.3% |
| Profit (loss) for the period | 9904 | €84,109 | €101,414 | +€17,305 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,109 | €101,414 | +€17,305 | +20.6% |
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 14 October 2026 via checked.be.