SOMMET: 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.
SOMMET
Largest movements
- Cash +€18,392
up €18,392 (+6466.4%), from €284 to €18,676
mainly Other debts (+€22,047) and Net result for the year (+€4,709)
- Receivables within one year +€10,812
up €10,812 (+148.1%), from €7,299 to €18,111
of which Trade receivables: +€7,765
- Tangible fixed assets +€2,334
new in 2025: €2,334
- Other debts +€22,047
up €22,047 (+93.6%), from €23,550 to €45,597
- Profit (loss) carried forward +€4,709
up €4,709 (+26.4%), from -€17,843 to -€13,134
- Tax, wage and social debts +€3,162
new in 2025: €3,162
of which Taxes: +€2,599
- Trade debts +€1,620
up €1,620 (+86.4%), from €1,876 to €3,496
- Purchases and services +€75,179
up €75,179 (+475.3%), from €15,817 to €90,996
- Gross operating margin +€25,452
up €25,452, from -€15,817 to €9,635
- Staff costs +€1,833
new in 2025: €1,833
- Other operating charges +€606
up €606 (+30.4%), from €1,997 to €2,603
- Depreciation +€444
new in 2025: €444
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 | €7,583 | €39,122 | +€31,538 | +415.9% |
| Fixed assets | 21/28 | - | €2,334 | +€2,334 | |
| Tangible fixed assets | 22/27 | - | €2,334 | +€2,334 | |
| Furniture and vehicles | 24 | - | €2,334 | +€2,334 | |
| Current assets | 29/58 | €7,583 | €36,787 | +€29,204 | +385.1% |
| Amounts receivable within one year | 40/41 | €7,299 | €18,111 | +€10,812 | +148.1% |
| Trade receivables | 40 | €6,898 | €14,663 | +€7,765 | +112.6% |
| Other amounts receivable | 41 | €401 | €3,449 | +€3,048 | +760.1% |
| Cash at bank and in hand | 54/58 | €284 | €18,676 | +€18,392 | +6466.4% |
| Total equity and liabilities | 10/49 | €7,583 | €39,122 | +€31,538 | +415.9% |
| Equity | 10/15 | -€17,843 | -€13,134 | +€4,709 | +26.4% |
| Profit (loss) carried forward | 14 | -€17,843 | -€13,134 | +€4,709 | +26.4% |
| Amounts payable | 17/49 | €25,426 | €52,256 | +€26,830 | +105.5% |
| Amounts payable within one year | 42/48 | €25,426 | €52,256 | +€26,830 | +105.5% |
| Trade debts | 44 | €1,876 | €3,496 | +€1,620 | +86.4% |
| Suppliers | 440/4 | €1,876 | €3,496 | +€1,620 | +86.4% |
| Taxes, remuneration and social security | 45 | - | €3,162 | +€3,162 | |
| Taxes | 450/3 | - | €2,599 | +€2,599 | |
| Remuneration and social security | 454/9 | - | €563 | +€563 | |
| Other amounts payable | 47/48 | €23,550 | €45,597 | +€22,047 | +93.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,817 | €90,996 | +€75,179 | +475.3% |
| Remuneration, social security and pensions | 62 | - | €1,833 | +€1,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €444 | +€444 | |
| Other operating charges | 640/8 | €1,997 | €2,603 | +€606 | +30.4% |
| Gross operating margin | 9900 | -€15,817 | €9,635 | +€25,452 | |
| Operating profit (loss) | 9901 | -€17,814 | €4,755 | +€22,569 | |
| Financial charges | 65/66B | €29 | €46 | +€17 | +60.7% |
| Recurring financial charges | 65 | €29 | €46 | +€17 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,843 | €4,709 | +€22,552 | |
| Profit (loss) for the period | 9904 | -€17,843 | €4,709 | +€22,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,843 | €4,709 | +€22,552 |
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.