SOMMAR Concepts: 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.
SOMMAR Concepts
Largest movements
- Tangible fixed assets +€265,896
up €265,896 (+788%), from €33,746 to €299,641
- Stocks and contracts +€78,266
new in 2025: €78,266
- Receivables within one year +€61,413
up €61,413 (+588%), from €10,445 to €71,859
of which Trade receivables: +€64,545
- Financial fixed assets +€32,500
up €32,500 (+542%), from €6,000 to €38,500
- Cash +€29,079
up €29,079 (+123%), from €23,639 to €52,718
mainly Trade debts (+€405,360) and Other debts (+€272,249)
- Trade debts +€405,360
up €405,360 (+677%), from €59,837 to €465,197
- Profit (loss) carried forward -€311,334
down €311,334 (-95.5%), from -€326,010 to -€637,344
- Other debts +€272,249
up €272,249 (+60.2%), from €452,479 to €724,728
- Tax, wage and social debts +€77,129
up €77,129 (+12,336%), from €625 to €77,754
of which Remuneration and social security: +€60,621
- Staff costs +€455,638
up €455,638 (+381%), from €119,641 to €575,278
- Gross operating margin +€177,723
up €177,723 (+122%), from €145,835 to €323,558
- Other operating charges +€4,210
up €4,210 (+521%), from €807 to €5,017
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 | €211,731 | €655,134 | +€443,404 | +209% |
| Fixed assets | 21/28 | €177,647 | €452,293 | +€274,646 | +155% |
| Intangible fixed assets | 21 | €137,901 | €114,151 | -€23,750 | -17.2% |
| Tangible fixed assets | 22/27 | €33,746 | €299,641 | +€265,896 | +788% |
| Plant, machinery and equipment | 23 | €29,892 | €82,154 | +€52,262 | +175% |
| Furniture and vehicles | 24 | €3,853 | €106,278 | +€102,425 | +2,658% |
| Other tangible fixed assets | 26 | - | €111,209 | +€111,209 | |
| Financial fixed assets | 28 | €6,000 | €38,500 | +€32,500 | +542% |
| Current assets | 29/58 | €34,084 | €202,842 | +€168,758 | +495% |
| Stocks and contracts in progress | 3 | - | €78,266 | +€78,266 | |
| Stocks | 30/36 | - | €78,266 | +€78,266 | |
| Amounts receivable within one year | 40/41 | €10,445 | €71,859 | +€61,413 | +588% |
| Trade receivables | 40 | €1,733 | €66,279 | +€64,545 | +3,724% |
| Other amounts receivable | 41 | €8,712 | €5,580 | -€3,132 | -36.0% |
| Cash at bank and in hand | 54/58 | €23,639 | €52,718 | +€29,079 | +123% |
| Total equity and liabilities | 10/49 | €211,731 | €655,134 | +€443,404 | +209% |
| Equity | 10/15 | -€301,210 | -€612,544 | -€311,334 | -103% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€326,010 | -€637,344 | -€311,334 | -95.5% |
| Amounts payable | 17/49 | €512,941 | €1,267,678 | +€754,737 | +147% |
| Amounts payable within one year | 42/48 | €512,941 | €1,267,678 | +€754,737 | +147% |
| Trade debts | 44 | €59,837 | €465,197 | +€405,360 | +677% |
| Suppliers | 440/4 | €59,837 | €465,197 | +€405,360 | +677% |
| Taxes, remuneration and social security | 45 | €625 | €77,754 | +€77,129 | +12,336% |
| Taxes | 450/3 | - | €16,508 | +€16,508 | |
| Remuneration and social security | 454/9 | €625 | €61,246 | +€60,621 | +9,696% |
| Other amounts payable | 47/48 | €452,479 | €724,728 | +€272,249 | +60.2% |
| Remuneration, social security and pensions | 62 | €119,641 | €575,278 | +€455,638 | +381% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,775 | €51,901 | -€2,874 | -5.2% |
| Other operating charges | 640/8 | €807 | €5,017 | +€4,210 | +521% |
| Gross operating margin | 9900 | €145,835 | €323,558 | +€177,723 | +122% |
| Operating profit (loss) | 9901 | -€29,388 | -€308,639 | -€279,250 | -950% |
| Financial income | 75/76B | €29 | €4 | -€25 | -87.7% |
| Recurring financial income | 75 | €29 | €4 | -€25 | -87.7% |
| Financial charges | 65/66B | €2,287 | €2,699 | +€412 | +18.0% |
| Recurring financial charges | 65 | €2,287 | €2,699 | +€412 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,646 | -€311,334 | -€279,687 | -884% |
| Profit (loss) for the period | 9904 | -€31,646 | -€311,334 | -€279,687 | -884% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,646 | -€311,334 | -€279,687 | -884% |
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 21 October 2026 via checked.be.