SOMOS: 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.
SOMOS
Largest movements
- Receivables within one year -€14,155
down €14,155 (-69.9%), from €20,252 to €6,097
of which Trade receivables: -€15,092
- Cash +€13,038
up €13,038 (+81.2%), from €16,065 to €29,103
mainly Receivables within one year (+€14,155) and Other debts (+€4,584)
- Deferred charges and accrued income +€2,301
new in 2025: €2,301
- Tangible fixed assets -€967
down €967 (-35.8%), from €2,697 to €1,730
- Reserves -€7,098
down €7,098 (-67.8%), from €10,468 to €3,370
- Other debts +€4,584
up €4,584 (+43.7%), from €10,499 to €15,083
- Tax, wage and social debts +€3,603
up €3,603 (+40.0%), from €9,005 to €12,608
of which Taxes: +€3,603
- Debts after one year -€2,045
down €2,045 (-66.4%), from €3,079 to €1,034
- Trade debts +€1,172
up €1,172 (+198.9%), from €589 to €1,762
- Gross operating margin -€16,080
down €16,080, from €13,119 to -€2,962
- Taxes -€3,092
down €3,092 (-89.5%), from €3,455 to €363
- Financial charges +€1,360
up €1,360 (+239.3%), from €568 to €1,928
- Depreciation +€763
up €763 (+375.3%), from €203 to €967
- Other operating charges +€278
up €278 (+46.3%), from €600 to €878
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 | €39,014 | €39,231 | +€217 | +0.6% |
| Fixed assets | 21/28 | €2,697 | €1,730 | -€967 | -35.8% |
| Tangible fixed assets | 22/27 | €2,697 | €1,730 | -€967 | -35.8% |
| Furniture and vehicles | 24 | €2,697 | €1,730 | -€967 | -35.8% |
| Current assets | 29/58 | €36,317 | €37,501 | +€1,184 | +3.3% |
| Amounts receivable within one year | 40/41 | €20,252 | €6,097 | -€14,155 | -69.9% |
| Trade receivables | 40 | €20,252 | €5,161 | -€15,092 | -74.5% |
| Other amounts receivable | 41 | - | €937 | +€937 | |
| Cash at bank and in hand | 54/58 | €16,065 | €29,103 | +€13,038 | +81.2% |
| Deferred charges and accrued income | 490/1 | - | €2,301 | +€2,301 | |
| Total equity and liabilities | 10/49 | €39,014 | €39,231 | +€217 | +0.6% |
| Equity | 10/15 | €13,468 | €6,370 | -€7,098 | -52.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,468 | €3,370 | -€7,098 | -67.8% |
| Distributable reserves | 133 | €10,468 | €3,370 | -€7,098 | -67.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,546 | €32,861 | +€7,315 | +28.6% |
| Amounts payable after more than one year | 17 | €3,079 | €1,034 | -€2,045 | -66.4% |
| Financial debts | 170/4 | €3,079 | €1,034 | -€2,045 | -66.4% |
| Amounts payable within one year | 42/48 | €22,108 | €31,498 | +€9,390 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €2,015 | €2,045 | +€30 | +1.5% |
| Trade debts | 44 | €589 | €1,762 | +€1,172 | +198.9% |
| Suppliers | 440/4 | €589 | €1,762 | +€1,172 | +198.9% |
| Taxes, remuneration and social security | 45 | €9,005 | €12,608 | +€3,603 | +40.0% |
| Taxes | 450/3 | €7,005 | €10,608 | +€3,603 | +51.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,499 | €15,083 | +€4,584 | +43.7% |
| Accrued charges and deferred income | 492/3 | €359 | €329 | -€29 | -8.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €967 | +€763 | +375.3% |
| Other operating charges | 640/8 | €600 | €878 | +€278 | +46.3% |
| Gross operating margin | 9900 | €13,119 | -€2,962 | -€16,080 | |
| Operating profit (loss) | 9901 | €12,315 | -€4,807 | -€17,121 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €568 | €1,928 | +€1,360 | +239.3% |
| Recurring financial charges | 65 | €568 | €1,928 | +€1,360 | +239.3% |
| Profit (loss) for the period before taxes | 9903 | €11,747 | -€6,734 | -€18,481 | |
| Income taxes | 67/77 | €3,455 | €363 | -€3,092 | -89.5% |
| Profit (loss) for the period | 9904 | €8,291 | -€7,098 | -€15,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,291 | -€7,098 | -€15,389 |
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 7 October 2026 via checked.be.