Somosa Management: 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.
Somosa Management
Largest movements
- Cash +€24,811
up €24,811 (+23.3%), from €106,486 to €131,296
mainly Net result for the year (+€169,930) and Other debts (+€134,717)
- Receivables within one year +€20,034
up €20,034 (+83.5%), from €23,984 to €44,018
- Receivables after one year -€13,000
no longer reported in 2025 (was €13,000)
- Tangible fixed assets +€5,175
up €5,175 (+307%), from €1,688 to €6,863
- Other debts +€134,717
up €134,717 (+6,647%), from €2,027 to €136,744
- Profit (loss) carried forward -€132,678
no longer reported in 2025 (was €132,678)
- Tax, wage and social debts +€34,715
up €34,715 (+437%), from €7,935 to €42,650
- Gross operating margin +€50,542
up €50,542 (+29.2%), from €173,018 to €223,559
- Taxes +€12,331
up €12,331 (+32.3%), from €38,229 to €50,560
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 | €146,032 | €183,218 | +€37,186 | +25.5% |
| Fixed assets | 21/28 | €1,688 | €6,863 | +€5,175 | +307% |
| Tangible fixed assets | 22/27 | €1,688 | €6,863 | +€5,175 | +307% |
| Furniture and vehicles | 24 | €1,688 | €6,863 | +€5,175 | +307% |
| Current assets | 29/58 | €144,344 | €176,355 | +€32,011 | +22.2% |
| Amounts receivable after more than one year | 29 | €13,000 | - | -€13,000 | |
| Other amounts receivable | 291 | €13,000 | - | -€13,000 | |
| Amounts receivable within one year | 40/41 | €23,984 | €44,018 | +€20,034 | +83.5% |
| Trade receivables | 40 | €23,984 | €44,018 | +€20,034 | +83.5% |
| Cash at bank and in hand | 54/58 | €106,486 | €131,296 | +€24,811 | +23.3% |
| Deferred charges and accrued income | 490/1 | €875 | €1,041 | +€166 | +19.0% |
| Total equity and liabilities | 10/49 | €146,032 | €183,218 | +€37,186 | +25.5% |
| Equity | 10/15 | €134,678 | €2,000 | -€132,678 | -98.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,678 | - | -€132,678 | |
| Amounts payable | 17/49 | €11,354 | €181,218 | +€169,865 | +1,496% |
| Amounts payable within one year | 42/48 | €11,354 | €181,218 | +€169,865 | +1,496% |
| Trade debts | 44 | €1,392 | €1,825 | +€433 | +31.1% |
| Suppliers | 440/4 | €1,392 | €1,825 | +€433 | +31.1% |
| Taxes, remuneration and social security | 45 | €7,935 | €42,650 | +€34,715 | +437% |
| Taxes | 450/3 | €7,935 | €42,650 | +€34,715 | +437% |
| Other amounts payable | 47/48 | €2,027 | €136,744 | +€134,717 | +6,647% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €2,632 | +€2,122 | +416% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €173,018 | €223,559 | +€50,542 | +29.2% |
| Operating profit (loss) | 9901 | €172,006 | €220,420 | +€48,414 | +28.1% |
| Financial income | 75/76B | €280 | €210 | -€70 | -25.0% |
| Recurring financial income | 75 | €280 | €210 | -€70 | -25.0% |
| Financial charges | 65/66B | €128 | €139 | +€11 | +8.9% |
| Recurring financial charges | 65 | €128 | €139 | +€11 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €172,158 | €220,491 | +€48,333 | +28.1% |
| Income taxes | 67/77 | €38,229 | €50,560 | +€12,331 | +32.3% |
| Profit (loss) for the period | 9904 | €133,928 | €169,930 | +€36,002 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €133,928 | €169,930 | +€36,002 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.