SOMPI 2.0: 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.
SOMPI 2.0
Largest movements
- Tangible fixed assets +€108,150
up €108,150 (+42.8%), from €252,557 to €360,707
- Stocks and contracts +€98,500
up €98,500 (+15.1%), from €651,500 to €750,000
- Receivables within one year +€70,194
up €70,194 (+16.2%), from €434,301 to €504,495
of which Other amounts receivable: +€361,405
- Cash +€31,723
up €31,723 (+65.0%), from €48,828 to €80,551
mainly Short-term financial debts (+€350,000) and Depreciation (+€181,850)
- Short-term financial debts +€350,000
new in 2025: €350,000
- Contributions +€127,500
up €127,500 (+19.5%), from €652,247 to €779,747
- Current portion of long-term debt -€94,711
down €94,711 (-51.9%), from €182,339 to €87,628
- Trade debts -€83,848
down €83,848 (-100.0%), from €83,848 to €0
- Reserves +€65,766
up €65,766 (+23.6%), from €279,072 to €344,838
of which Distributable reserves: +€65,766
- Depreciation -€70,127
down €70,127 (-27.8%), from €251,977 to €181,850
- Gross operating margin -€39,467
down €39,467 (-10.9%), from €361,390 to €321,923
- Financial charges +€17,963
up €17,963 (+146.0%), from €12,300 to €30,262
- Taxes +€13,755
up €13,755 (+62.8%), from €21,911 to €35,666
- Other operating charges +€7,539
up €7,539 (+897.8%), from €840 to €8,378
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 | €1,387,686 | €1,696,252 | +€308,567 | +22.2% |
| Fixed assets | 21/28 | €253,057 | €361,207 | +€108,150 | +42.7% |
| Tangible fixed assets | 22/27 | €252,557 | €360,707 | +€108,150 | +42.8% |
| Plant, machinery and equipment | 23 | €252,557 | €360,707 | +€108,150 | +42.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,134,629 | €1,335,046 | +€200,417 | +17.7% |
| Stocks and contracts in progress | 3 | €651,500 | €750,000 | +€98,500 | +15.1% |
| Stocks | 30/36 | €651,500 | €750,000 | +€98,500 | +15.1% |
| Amounts receivable within one year | 40/41 | €434,301 | €504,495 | +€70,194 | +16.2% |
| Trade receivables | 40 | €427,026 | €135,814 | -€291,212 | -68.2% |
| Other amounts receivable | 41 | €7,275 | €368,680 | +€361,405 | +4968.0% |
| Cash at bank and in hand | 54/58 | €48,828 | €80,551 | +€31,723 | +65.0% |
| Total equity and liabilities | 10/49 | €1,387,686 | €1,696,252 | +€308,567 | +22.2% |
| Equity | 10/15 | €911,569 | €1,104,836 | +€193,266 | +21.2% |
| Contributions | 10/11 | €652,247 | €779,747 | +€127,500 | +19.5% |
| Reserves | 13 | €279,072 | €344,838 | +€65,766 | +23.6% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,950 | €8,950 | = | 0.0% |
| Distributable reserves | 133 | €267,147 | €332,913 | +€65,766 | +24.6% |
| Profit (loss) carried forward | 14 | -€19,750 | -€19,750 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,677 | €24,677 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,677 | €24,677 | = | 0.0% |
| Other liabilities and charges | 164/5 | €24,677 | €24,677 | = | 0.0% |
| Amounts payable | 17/49 | €451,439 | €566,739 | +€115,300 | +25.5% |
| Amounts payable after more than one year | 17 | €104,375 | €94,872 | -€9,503 | -9.1% |
| Financial debts | 170/4 | €104,375 | €94,872 | -€9,503 | -9.1% |
| Amounts payable within one year | 42/48 | €347,064 | €471,867 | +€124,803 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €182,339 | €87,628 | -€94,711 | -51.9% |
| Financial debts | 43 | - | €350,000 | +€350,000 | |
| Credit institutions | 430/8 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €83,848 | €0 | -€83,848 | -100.0% |
| Suppliers | 440/4 | €83,848 | €0 | -€83,848 | -100.0% |
| Taxes, remuneration and social security | 45 | €26,704 | €17,060 | -€9,643 | -36.1% |
| Taxes | 450/3 | €26,704 | €17,060 | -€9,643 | -36.1% |
| Other amounts payable | 47/48 | €54,173 | €17,179 | -€36,994 | -68.3% |
| Non-recurring operating income | 76A | - | €290,000 | +€290,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,977 | €181,850 | -€70,127 | -27.8% |
| Other operating charges | 640/8 | €840 | €8,378 | +€7,539 | +897.8% |
| Gross operating margin | 9900 | €361,390 | €321,923 | -€39,467 | -10.9% |
| Operating profit (loss) | 9901 | €108,574 | €131,695 | +€23,121 | +21.3% |
| Financial income | 75/76B | €512 | €0 | -€511 | -100.0% |
| Recurring financial income | 75 | €512 | €0 | -€511 | -100.0% |
| Financial charges | 65/66B | €12,300 | €30,262 | +€17,963 | +146.0% |
| Recurring financial charges | 65 | €12,300 | €30,262 | +€17,963 | +146.0% |
| Profit (loss) for the period before taxes | 9903 | €96,785 | €101,433 | +€4,647 | +4.8% |
| Income taxes | 67/77 | €21,911 | €35,666 | +€13,755 | +62.8% |
| Profit (loss) for the period | 9904 | €74,874 | €65,766 | -€9,108 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,874 | €65,766 | -€9,108 | -12.2% |
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 10 October 2026 via checked.be.