SOUMATIC: 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.
SOUMATIC
Largest movements
- Tangible fixed assets -€18,324
down €18,324 (-46.6%), from €39,327 to €21,003
- Receivables within one year -€11,754
down €11,754 (-16.7%), from €70,377 to €58,624
of which Trade receivables: -€11,754
- Cash -€3,204
down €3,204 (-31.1%), from €10,304 to €7,100
mainly Other debts (-€17,331) and Net result for the year (-€9,650)
- Other debts -€17,331
down €17,331 (-39.8%), from €43,518 to €26,187
- Profit (loss) carried forward -€9,650
down €9,650 (-17.9%), from €53,872 to €44,222
- Tax, wage and social debts -€5,152
down €5,152 (-49.3%), from €10,452 to €5,300
of which Taxes: -€5,152
- Other operating charges -€26,276
down €26,276 (-61.1%), from €43,034 to €16,759
- Gross operating margin +€23,208
up €23,208 (+137.7%), from €16,857 to €40,066
- Taxes +€11,289
up €11,289 (+4617.1%), from €245 to €11,533
- Depreciation -€1,596
down €1,596 (-8.0%), from €19,920 to €18,324
- Financial charges +€1,044
up €1,044 (+50.8%), from €2,056 to €3,100
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 | €129,504 | €96,223 | -€33,281 | -25.7% |
| Fixed assets | 21/28 | €48,823 | €30,499 | -€18,324 | -37.5% |
| Tangible fixed assets | 22/27 | €39,327 | €21,003 | -€18,324 | -46.6% |
| Furniture and vehicles | 24 | €39,327 | €21,003 | -€18,324 | -46.6% |
| Financial fixed assets | 28 | €9,496 | €9,496 | = | 0.0% |
| Current assets | 29/58 | €80,681 | €65,724 | -€14,957 | -18.5% |
| Amounts receivable within one year | 40/41 | €70,377 | €58,624 | -€11,754 | -16.7% |
| Trade receivables | 40 | €34,377 | €22,624 | -€11,754 | -34.2% |
| Other amounts receivable | 41 | €36,000 | €36,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,304 | €7,100 | -€3,204 | -31.1% |
| Total equity and liabilities | 10/49 | €129,504 | €96,223 | -€33,281 | -25.7% |
| Equity | 10/15 | €74,332 | €64,682 | -€9,650 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,872 | €44,222 | -€9,650 | -17.9% |
| Amounts payable | 17/49 | €55,171 | €31,540 | -€23,631 | -42.8% |
| Amounts payable within one year | 42/48 | €55,171 | €31,540 | -€23,631 | -42.8% |
| Trade debts | 44 | €1,201 | €53 | -€1,147 | -95.6% |
| Suppliers | 440/4 | €1,201 | €53 | -€1,147 | -95.6% |
| Taxes, remuneration and social security | 45 | €10,452 | €5,300 | -€5,152 | -49.3% |
| Taxes | 450/3 | €5,152 | - | -€5,152 | |
| Remuneration and social security | 454/9 | €5,300 | €5,300 | = | 0.0% |
| Other amounts payable | 47/48 | €43,518 | €26,187 | -€17,331 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,920 | €18,324 | -€1,596 | -8.0% |
| Other operating charges | 640/8 | €43,034 | €16,759 | -€26,276 | -61.1% |
| Gross operating margin | 9900 | €16,857 | €40,066 | +€23,208 | +137.7% |
| Operating profit (loss) | 9901 | -€46,097 | €4,983 | +€51,080 | |
| Financial charges | 65/66B | €2,056 | €3,100 | +€1,044 | +50.8% |
| Recurring financial charges | 65 | €2,056 | €3,100 | +€1,044 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€48,153 | €1,883 | +€50,037 | |
| Income taxes | 67/77 | €245 | €11,533 | +€11,289 | +4617.1% |
| Profit (loss) for the period | 9904 | -€48,398 | -€9,650 | +€38,748 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,398 | -€9,650 | +€38,748 | +80.1% |
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 4 October 2026 via checked.be.