SoMoMo: 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.
SoMoMo
Largest movements
- Cash -€3,961
down €3,961 (-96.2%), from €4,119 to €158
mainly Net result for the year (-€46,634) and Investment in fixed assets (net) (-€4,477)
- Receivables within one year -€3,551
down €3,551 (-29.5%), from €12,035 to €8,485
of which Other amounts receivable: -€11,089
- Deferred charges and accrued income -€1,961
no longer reported in 2025 (was €1,961)
- Tangible fixed assets +€738
up €738 (+12.7%), from €5,813 to €6,551
- Profit (loss) carried forward -€46,634
down €46,634 (-93.0%), from -€50,128 to -€96,762
- Other debts +€41,082
up €41,082 (+204%), from €20,100 to €61,182
- Tax, wage and social debts -€2,589
down €2,589 (-94.8%), from €2,730 to €141
of which Remuneration and social security: -€2,730
- Advances received -€1,103
no longer reported in 2025 (was €1,103)
- Trade debts +€509
up €509 (+227%), from €224 to €733
- Gross operating margin -€55,517
down €55,517, from €12,177 to -€43,339
- Taxes -€3,938
down €3,938, from €2,137 to -€1,801
- Other operating charges -€2,745
down €2,745 (-72.5%), from €3,787 to €1,042
- Financial charges -€500
down €500 (-52.9%), from €944 to €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.
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 | €23,929 | €15,194 | -€8,735 | -36.5% |
| Fixed assets | 21/28 | €5,813 | €6,551 | +€738 | +12.7% |
| Tangible fixed assets | 22/27 | €5,813 | €6,551 | +€738 | +12.7% |
| Plant, machinery and equipment | 23 | €5,813 | €6,551 | +€738 | +12.7% |
| Current assets | 29/58 | €18,116 | €8,643 | -€9,473 | -52.3% |
| Amounts receivable within one year | 40/41 | €12,035 | €8,485 | -€3,551 | -29.5% |
| Trade receivables | 40 | - | €7,539 | +€7,539 | |
| Other amounts receivable | 41 | €12,035 | €946 | -€11,089 | -92.1% |
| Cash at bank and in hand | 54/58 | €4,119 | €158 | -€3,961 | -96.2% |
| Deferred charges and accrued income | 490/1 | €1,961 | - | -€1,961 | |
| Total equity and liabilities | 10/49 | €23,929 | €15,194 | -€8,735 | -36.5% |
| Equity | 10/15 | -€227 | -€46,861 | -€46,634 | -20,508% |
| Contributions | 10/11 | €13,001 | €13,001 | = | 0.0% |
| Contributions outside capital | 11 | €13,001 | €13,001 | = | 0.0% |
| Other | 1109/19 | €13,001 | €13,001 | = | 0.0% |
| Reserves | 13 | €36,900 | €36,900 | = | 0.0% |
| Distributable reserves | 133 | €36,900 | €36,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,128 | -€96,762 | -€46,634 | -93.0% |
| Amounts payable | 17/49 | €24,156 | €62,055 | +€37,899 | +157% |
| Amounts payable within one year | 42/48 | €24,156 | €62,055 | +€37,899 | +157% |
| Trade debts | 44 | €224 | €733 | +€509 | +227% |
| Suppliers | 440/4 | €224 | €733 | +€509 | +227% |
| Advances received on contracts in progress | 46 | €1,103 | - | -€1,103 | |
| Taxes, remuneration and social security | 45 | €2,730 | €141 | -€2,589 | -94.8% |
| Taxes | 450/3 | - | €141 | +€141 | |
| Remuneration and social security | 454/9 | €2,730 | - | -€2,730 | |
| Other amounts payable | 47/48 | €20,100 | €61,182 | +€41,082 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,306 | €3,739 | +€433 | +13.1% |
| Other operating charges | 640/8 | €3,787 | €1,042 | -€2,745 | -72.5% |
| Gross operating margin | 9900 | €12,177 | -€43,339 | -€55,517 | |
| Operating profit (loss) | 9901 | €5,084 | -€48,120 | -€53,205 | |
| Financial income | 75/76B | €0 | €130 | +€130 | +1,298,500% |
| Recurring financial income | 75 | €0 | €130 | +€130 | +1,298,500% |
| Financial charges | 65/66B | €944 | €444 | -€500 | -52.9% |
| Recurring financial charges | 65 | €944 | €444 | -€500 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €4,140 | -€48,435 | -€52,575 | |
| Income taxes | 67/77 | €2,137 | -€1,801 | -€3,938 | |
| Profit (loss) for the period | 9904 | €2,003 | -€46,634 | -€48,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,003 | -€46,634 | -€48,637 |
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 16 October 2026 via checked.be.