SOMMICO: 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.
SOMMICO
Largest movements
- Current investments +€250,500
new in 2025: €250,500
- Cash -€146,009
down €146,009 (-47.2%), from €309,168 to €163,159
- Receivables within one year +€10,898
up €10,898 (+54.3%), from €20,060 to €30,957
- Tangible fixed assets -€9,879
down €9,879 (-61.5%), from €16,068 to €6,190
of which Furniture and vehicles: -€7,045
- Reserves +€87,696
up €87,696 (+40.5%), from €216,576 to €304,272
of which Distributable reserves: +€87,696
- Tax, wage and social debts +€16,276
up €16,276 (+57.3%), from €28,397 to €44,673
- Gross operating margin +€29,756
up €29,756 (+67.6%), from €43,991 to €73,747
- Taxes +€8,709
up €8,709 (+52.2%), from €16,700 to €25,409
- Depreciation +€3,998
up €3,998 (+71.8%), from €5,566 to €9,564
- Financial income +€2,515
up €2,515 (+13.4%), from €18,810 to €21,325
of which Financial income: +€2,515
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,296 | €450,806 | +€105,510 | +30.6% |
| Fixed assets | 21/28 | €16,068 | €6,190 | -€9,879 | -61.5% |
| Tangible fixed assets | 22/27 | €16,068 | €6,190 | -€9,879 | -61.5% |
| Plant, machinery and equipment | 23 | €473 | €1,809 | +€1,336 | +282.8% |
| Furniture and vehicles | 24 | €11,426 | €4,381 | -€7,045 | -61.7% |
| Other tangible fixed assets | 26 | €4,170 | - | -€4,170 | |
| Current assets | 29/58 | €329,228 | €444,617 | +€115,389 | +35.0% |
| Amounts receivable within one year | 40/41 | €20,060 | €30,957 | +€10,898 | +54.3% |
| Trade receivables | 40 | €20,060 | €30,957 | +€10,898 | +54.3% |
| Current investments | 50/53 | - | €250,500 | +€250,500 | |
| Cash at bank and in hand | 54/58 | €309,168 | €163,159 | -€146,009 | -47.2% |
| Total equity and liabilities | 10/49 | €345,296 | €450,806 | +€105,510 | +30.6% |
| Equity | 10/15 | €312,776 | €400,472 | +€87,696 | +28.0% |
| Contributions | 10/11 | €96,200 | €96,200 | = | 0.0% |
| Reserves | 13 | €216,576 | €304,272 | +€87,696 | +40.5% |
| Non-distributable reserves | 130/1 | €10,860 | €10,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,860 | €10,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,132 | €13,132 | = | 0.0% |
| Distributable reserves | 133 | €192,583 | €280,279 | +€87,696 | +45.5% |
| Amounts payable | 17/49 | €32,521 | €50,335 | +€17,814 | +54.8% |
| Amounts payable within one year | 42/48 | €32,521 | €50,335 | +€17,814 | +54.8% |
| Taxes, remuneration and social security | 45 | €28,397 | €44,673 | +€16,276 | +57.3% |
| Taxes | 450/3 | €28,397 | €44,673 | +€16,276 | +57.3% |
| Other amounts payable | 47/48 | €4,124 | €5,662 | +€1,538 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,566 | €9,564 | +€3,998 | +71.8% |
| Other operating charges | 640/8 | €861 | €946 | +€85 | +9.8% |
| Gross operating margin | 9900 | €43,991 | €73,747 | +€29,756 | +67.6% |
| Operating profit (loss) | 9901 | €37,564 | €63,237 | +€25,674 | +68.3% |
| Financial income | 75/76B | €18,810 | €21,325 | +€2,515 | +13.4% |
| Recurring financial income | 75 | €18,810 | €21,325 | +€2,515 | +13.4% |
| Non-recurring financial income | 76B | €18,810 | - | -€18,810 | |
| Financial charges | 65/66B | €567 | €626 | +€59 | +10.4% |
| Recurring financial charges | 65 | €567 | €626 | +€59 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €55,807 | €83,936 | +€28,129 | +50.4% |
| Income taxes | 67/77 | €16,700 | €25,409 | +€8,709 | +52.2% |
| Profit (loss) for the period | 9904 | €39,107 | €58,527 | +€19,420 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,107 | €58,527 | +€19,420 | +49.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.