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
- Cash +€42,818
up €42,818 (+547.3%), from €7,823 to €50,641
mainly Net result for the year (+€35,605) and Tax, wage and social debts (+€13,476)
- Receivables within one year -€3,292
down €3,292 (-12.8%), from €25,655 to €22,363
of which Trade receivables: -€3,310
- Reserves +€28,486
up €28,486 (+219.7%), from €12,964 to €41,450
of which Distributable reserves: +€28,462
- Tax, wage and social debts +€13,476
up €13,476 (+97.5%), from €13,821 to €27,297
of which Taxes: +€13,476
- Trade debts -€2,845
down €2,845 (-89.5%), from €3,178 to €333
- Gross operating margin +€29,557
up €29,557 (+179.1%), from €16,504 to €46,061
- Taxes +€6,372
up €6,372 (+190.3%), from €3,348 to €9,720
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 | €35,962 | €75,080 | +€39,117 | +108.8% |
| Fixed assets | 21/28 | €1,302 | €810 | -€493 | -37.8% |
| Tangible fixed assets | 22/27 | €1,302 | €810 | -€493 | -37.8% |
| Plant, machinery and equipment | 23 | €1,302 | €810 | -€493 | -37.8% |
| Current assets | 29/58 | €34,660 | €74,270 | +€39,610 | +114.3% |
| Amounts receivable within one year | 40/41 | €25,655 | €22,363 | -€3,292 | -12.8% |
| Trade receivables | 40 | €25,410 | €22,100 | -€3,310 | -13.0% |
| Other amounts receivable | 41 | €245 | €263 | +€18 | +7.5% |
| Cash at bank and in hand | 54/58 | €7,823 | €50,641 | +€42,818 | +547.3% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,265 | +€83 | +7.0% |
| Total equity and liabilities | 10/49 | €35,962 | €75,080 | +€39,117 | +108.8% |
| Equity | 10/15 | €18,964 | €47,450 | +€28,486 | +150.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €12,964 | €41,450 | +€28,486 | +219.7% |
| Tax-exempt reserves | 132 | - | €24 | +€24 | |
| Distributable reserves | 133 | €12,964 | €41,426 | +€28,462 | +219.6% |
| Amounts payable | 17/49 | €16,999 | €27,630 | +€10,631 | +62.5% |
| Amounts payable within one year | 42/48 | €16,999 | €27,630 | +€10,631 | +62.5% |
| Trade debts | 44 | €3,178 | €333 | -€2,845 | -89.5% |
| Suppliers | 440/4 | €3,178 | €333 | -€2,845 | -89.5% |
| Taxes, remuneration and social security | 45 | €13,821 | €27,297 | +€13,476 | +97.5% |
| Taxes | 450/3 | €10,821 | €24,297 | +€13,476 | +124.5% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €493 | +€317 | +180.8% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €16,504 | €46,061 | +€29,557 | +179.1% |
| Operating profit (loss) | 9901 | €16,328 | €45,448 | +€29,120 | +178.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €17 | €126 | +€109 | +661.1% |
| Recurring financial charges | 65 | €17 | €126 | +€109 | +661.1% |
| Profit (loss) for the period before taxes | 9903 | €16,312 | €45,325 | +€29,013 | +177.9% |
| Income taxes | 67/77 | €3,348 | €9,720 | +€6,372 | +190.3% |
| Profit (loss) for the period | 9904 | €12,964 | €35,605 | +€22,641 | +174.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,964 | €35,605 | +€22,641 | +174.7% |
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 8 October 2026 via checked.be.