SOUMA SANTE: 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.
SOUMA SANTE
Largest movements
- Receivables within one year +€28,776
up €28,776 (+67.8%), from €42,463 to €71,239
of which Trade receivables: +€20,769
- Tangible fixed assets +€9,610
up €9,610 (+4.1%), from €234,374 to €243,984
of which Plant, machinery and equipment: +€19,476
- Cash +€3,852
up €3,852 (+9.2%), from €41,984 to €45,837
mainly Net result for the year (+€38,668) and Other debts (+€30,200)
- Other debts +€30,200
up €30,200 (+3,775%), from €800 to €31,000
- Accrued charges and deferred income +€21,576
up €21,576 (+134%), from €16,047 to €37,623
- Tax, wage and social debts -€9,217
down €9,217 (-49.8%), from €18,526 to €9,309
of which Taxes: -€7,983
- Reserves -€5,300
down €5,300 (-6.2%), from €86,000 to €80,700
- Gross operating margin -€74,844
down €74,844 (-38.5%), from €194,620 to €119,775
- Staff costs -€23,508
down €23,508 (-37.2%), from €63,175 to €39,667
- Taxes -€12,234
down €12,234 (-52.4%), from €23,327 to €11,093
- Depreciation +€5,530
up €5,530 (+50.2%), from €11,026 to €16,556
- Financial charges +€3,317
up €3,317 (+39.7%), from €8,366 to €11,684
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 | €329,090 | €367,870 | +€38,780 | +11.8% |
| Fixed assets | 21/28 | €241,192 | €248,422 | +€7,231 | +3.0% |
| Intangible fixed assets | 21 | €5,318 | €3,688 | -€1,629 | -30.6% |
| Tangible fixed assets | 22/27 | €234,374 | €243,984 | +€9,610 | +4.1% |
| Land and buildings | 22 | €229,664 | €222,711 | -€6,953 | -3.0% |
| Plant, machinery and equipment | 23 | €1,548 | €21,024 | +€19,476 | +1,258% |
| Furniture and vehicles | 24 | €1,216 | €249 | -€967 | -79.6% |
| Other tangible fixed assets | 26 | €1,506 | €0 | -€1,506 | -100% |
| Assets under construction and advance payments | 27 | €440 | €0 | -€440 | -100% |
| Financial fixed assets | 28 | €1,500 | €750 | -€750 | -50.0% |
| Current assets | 29/58 | €87,898 | €119,448 | +€31,550 | +35.9% |
| Amounts receivable within one year | 40/41 | €42,463 | €71,239 | +€28,776 | +67.8% |
| Trade receivables | 40 | €38,941 | €59,710 | +€20,769 | +53.3% |
| Other amounts receivable | 41 | €3,522 | €11,530 | +€8,007 | +227% |
| Cash at bank and in hand | 54/58 | €41,984 | €45,837 | +€3,852 | +9.2% |
| Deferred charges and accrued income | 490/1 | €3,451 | €2,372 | -€1,079 | -31.3% |
| Total equity and liabilities | 10/49 | €329,090 | €367,870 | +€38,780 | +11.8% |
| Equity | 10/15 | €88,824 | €83,192 | -€5,632 | -6.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,000 | €80,700 | -€5,300 | -6.2% |
| Distributable reserves | 133 | €86,000 | €80,700 | -€5,300 | -6.2% |
| Profit (loss) carried forward | 14 | €824 | €492 | -€332 | -40.3% |
| Amounts payable | 17/49 | €240,266 | €284,678 | +€44,412 | +18.5% |
| Amounts payable after more than one year | 17 | €188,232 | €191,613 | +€3,381 | +1.8% |
| Financial debts | 170/4 | €188,232 | €191,613 | +€3,381 | +1.8% |
| Amounts payable within one year | 42/48 | €35,987 | €55,442 | +€19,455 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €11,629 | €12,027 | +€398 | +3.4% |
| Trade debts | 44 | €5,032 | €3,106 | -€1,926 | -38.3% |
| Suppliers | 440/4 | €5,032 | €3,106 | -€1,926 | -38.3% |
| Taxes, remuneration and social security | 45 | €18,526 | €9,309 | -€9,217 | -49.8% |
| Taxes | 450/3 | €9,692 | €1,709 | -€7,983 | -82.4% |
| Remuneration and social security | 454/9 | €8,834 | €7,600 | -€1,234 | -14.0% |
| Other amounts payable | 47/48 | €800 | €31,000 | +€30,200 | +3,775% |
| Accrued charges and deferred income | 492/3 | €16,047 | €37,623 | +€21,576 | +134% |
| Remuneration, social security and pensions | 62 | €63,175 | €39,667 | -€23,508 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,026 | €16,556 | +€5,530 | +50.2% |
| Other operating charges | 640/8 | €1,102 | €2,354 | +€1,252 | +114% |
| Gross operating margin | 9900 | €194,620 | €119,775 | -€74,844 | -38.5% |
| Operating profit (loss) | 9901 | €119,317 | €61,199 | -€58,118 | -48.7% |
| Financial income | 75/76B | €0 | €246 | +€246 | |
| Recurring financial income | 75 | €0 | €246 | +€246 | |
| Financial charges | 65/66B | €8,366 | €11,684 | +€3,317 | +39.7% |
| Recurring financial charges | 65 | €8,366 | €11,684 | +€3,317 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €110,951 | €49,762 | -€61,189 | -55.1% |
| Income taxes | 67/77 | €23,327 | €11,093 | -€12,234 | -52.4% |
| Profit (loss) for the period | 9904 | €87,624 | €38,668 | -€48,956 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,624 | €38,668 | -€48,956 | -55.9% |
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 28 October 2026 via checked.be.