SOMMA: 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.
SOMMA
Largest movements
- Stocks and contracts +€22,500
up €22,500 (+79.2%), from €28,402 to €50,902
- Other debts +€18,525
up €18,525 (+782.2%), from €2,368 to €20,893
- Reserves +€2,195
up €2,195 (+26.1%), from €8,420 to €10,616
of which Distributable reserves: +€2,195
- Trade debts +€1,231
up €1,231 (+248.5%), from €496 to €1,727
- Gross operating margin -€1,856
down €1,856 (-32.9%), from €5,647 to €3,791
- Taxes +€218
up €218, from €0 to €218
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 | €31,818 | €54,201 | +€22,383 | +70.3% |
| Current assets | 29/58 | €31,818 | €54,201 | +€22,383 | +70.3% |
| Stocks and contracts in progress | 3 | €28,402 | €50,902 | +€22,500 | +79.2% |
| Stocks | 30/36 | €28,402 | €50,902 | +€22,500 | +79.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,351 | €3,232 | -€119 | -3.6% |
| Deferred charges and accrued income | 490/1 | €65 | €68 | +€2 | +3.1% |
| Total equity and liabilities | 10/49 | €31,818 | €54,201 | +€22,383 | +70.3% |
| Equity | 10/15 | €27,020 | €29,216 | +€2,195 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,420 | €10,616 | +€2,195 | +26.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,560 | €8,756 | +€2,195 | +33.5% |
| Amounts payable | 17/49 | €4,798 | €24,985 | +€20,188 | +420.8% |
| Amounts payable within one year | 42/48 | €4,798 | €24,985 | +€20,188 | +420.8% |
| Financial debts | 43 | €1,388 | €1,304 | -€84 | -6.1% |
| Credit institutions | 430/8 | €1,388 | €1,304 | -€84 | -6.1% |
| Trade debts | 44 | €496 | €1,727 | +€1,231 | +248.5% |
| Suppliers | 440/4 | €496 | €1,727 | +€1,231 | +248.5% |
| Taxes, remuneration and social security | 45 | €545 | €1,061 | +€516 | +94.5% |
| Taxes | 450/3 | €545 | €1,061 | +€516 | +94.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,368 | €20,893 | +€18,525 | +782.2% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100.0% |
| Other operating charges | 640/8 | €852 | €883 | +€31 | +3.6% |
| Gross operating margin | 9900 | €5,647 | €3,791 | -€1,856 | -32.9% |
| Operating profit (loss) | 9901 | €4,795 | €2,908 | -€1,887 | -39.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €444 | €495 | +€51 | +11.5% |
| Recurring financial charges | 65 | €444 | €495 | +€51 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €4,352 | €2,414 | -€1,938 | -44.5% |
| Income taxes | 67/77 | €0 | €218 | +€218 | |
| Profit (loss) for the period | 9904 | €4,352 | €2,195 | -€2,157 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,352 | €2,195 | -€2,157 | -49.6% |
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 6 October 2026 via checked.be.