Somoco: 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.
Somoco
Largest movements
- Cash +€14,446
up €14,446 (+28.8%), from €50,204 to €64,650
mainly Net result for the year (+€39,745) and Depreciation (+€13,222)
- Tangible fixed assets -€13,222
down €13,222 (-24.4%), from €54,104 to €40,881
of which Furniture and vehicles: -€12,355
- Reserves +€38,079
up €38,079 (+21.7%), from €175,298 to €213,377
- Other debts -€22,334
down €22,334 (-70.8%), from €31,545 to €9,211
- Debts after one year -€11,011
down €11,011 (-30.3%), from €36,389 to €25,377
- Tax, wage and social debts -€4,271
down €4,271 (-31.7%), from €13,479 to €9,208
- Gross operating margin +€6,705
up €6,705 (+10.4%), from €64,238 to €70,944
- Taxes -€4,307
down €4,307 (-21.3%), from €20,181 to €15,874
- Depreciation +€2,021
up €2,021 (+18.0%), from €11,201 to €13,222
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 | €281,877 | €280,785 | -€1,092 | -0.4% |
| Fixed assets | 21/28 | €54,104 | €40,881 | -€13,222 | -24.4% |
| Tangible fixed assets | 22/27 | €54,104 | €40,881 | -€13,222 | -24.4% |
| Plant, machinery and equipment | 23 | €2,881 | €2,013 | -€868 | -30.1% |
| Furniture and vehicles | 24 | €51,223 | €38,868 | -€12,355 | -24.1% |
| Current assets | 29/58 | €227,773 | €239,903 | +€12,130 | +5.3% |
| Amounts receivable within one year | 40/41 | €21,242 | €19,617 | -€1,625 | -7.6% |
| Trade receivables | 40 | €20,978 | €19,617 | -€1,361 | -6.5% |
| Other amounts receivable | 41 | €264 | - | -€264 | |
| Current investments | 50/53 | €155,000 | €155,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,204 | €64,650 | +€14,446 | +28.8% |
| Deferred charges and accrued income | 490/1 | €1,327 | €636 | -€692 | -52.1% |
| Total equity and liabilities | 10/49 | €281,877 | €280,785 | -€1,092 | -0.4% |
| Equity | 10/15 | €187,698 | €225,777 | +€38,079 | +20.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €175,298 | €213,377 | +€38,079 | +21.7% |
| Distributable reserves | 133 | €175,298 | €213,377 | +€38,079 | +21.7% |
| Amounts payable | 17/49 | €94,179 | €55,007 | -€39,171 | -41.6% |
| Amounts payable after more than one year | 17 | €36,389 | €25,377 | -€11,011 | -30.3% |
| Financial debts | 170/4 | €36,389 | €25,377 | -€11,011 | -30.3% |
| Amounts payable within one year | 42/48 | €57,635 | €29,630 | -€28,005 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €11,456 | €11,011 | -€445 | -3.9% |
| Trade debts | 44 | €1,154 | €200 | -€955 | -82.7% |
| Suppliers | 440/4 | €1,154 | €200 | -€955 | -82.7% |
| Taxes, remuneration and social security | 45 | €13,479 | €9,208 | -€4,271 | -31.7% |
| Taxes | 450/3 | €13,479 | €9,208 | -€4,271 | -31.7% |
| Other amounts payable | 47/48 | €31,545 | €9,211 | -€22,334 | -70.8% |
| Accrued charges and deferred income | 492/3 | €155 | - | -€155 | |
| Non-recurring operating income | 76A | €7,200 | - | -€7,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,201 | €13,222 | +€2,021 | +18.0% |
| Other operating charges | 640/8 | €540 | €513 | -€27 | -4.9% |
| Gross operating margin | 9900 | €64,238 | €70,944 | +€6,705 | +10.4% |
| Operating profit (loss) | 9901 | €52,498 | €57,208 | +€4,711 | +9.0% |
| Financial income | 75/76B | €96 | €164 | +€68 | +70.9% |
| Recurring financial income | 75 | €96 | €164 | +€68 | +70.9% |
| Financial charges | 65/66B | €1,805 | €1,754 | -€50 | -2.8% |
| Recurring financial charges | 65 | €1,805 | €1,754 | -€50 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €50,789 | €55,619 | +€4,829 | +9.5% |
| Income taxes | 67/77 | €20,181 | €15,874 | -€4,307 | -21.3% |
| Profit (loss) for the period | 9904 | €30,609 | €39,745 | +€9,136 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,609 | €39,745 | +€9,136 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.