Soyer et Mamet: what changed
What changed
Soyer et Mamet
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€536,291
2024 · €296,597+€239,694
Equity
€547,460
2024 · €488,390+€59,070
Cash
€903,237
2024 · €359,731+€543,506
Balance sheet total
€7.9m
2024 · €7.0m+€906,067
Largest movements
Assets
- Cash +€543,506
up €543,506 (+151%), from €359,731 to €903,237
mainly Trade debts (+€842,427) and Net result for the year (+€536,291)
- Deferred charges and accrued income +€282,175
up €282,175 (+34.1%), from €827,891 to €1.1m
- Intangible fixed assets +€111,651
up €111,651 (+5.9%), from €1.9m to €2.0m
- Receivables within one year -€110,582
down €110,582 (-4.2%), from €2.7m to €2.5m
of which Other amounts receivable: -€427,911
Equity and liabilities
- Trade debts +€842,427
up €842,427 (+27.2%), from €3.1m to €3.9m
of which Bills of exchange payable: +€866,430
- Advances received +€514,610
up €514,610 (+53.9%), from €954,270 to €1.5m
- Current portion of long-term debt -€248,595
down €248,595 (-51.1%), from €486,849 to €238,254
- Debts after one year -€230,272
down €230,272 (-22.3%), from €1.0m to €803,395
- Other debts -€101,824
down €101,824 (-16.0%), from €635,752 to €533,928
Income statement
- Gross operating margin +€546,967
up €546,967 (+22.7%), from €2.4m to €3.0m
- Staff costs +€166,420
up €166,420 (+9.9%), from €1.7m to €1.8m
- Taxes +€58,665
up €58,665 (+42.6%), from €137,616 to €196,281
- Depreciation +€36,187
up €36,187 (+13.4%), from €269,408 to €305,595
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€296,597
Gross operating margin
+€546,967
Staff costs
-€166,420
Depreciation
-€36,187
Other operating charges
-€19,122
Financial income
-€15,150
Financial charges
-€11,729
Taxes
-€58,665
Result 2025
€536,291
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.9m
Investment
-€496,563
Financing
-€904,315
Cash 2024
€359,731
From operations (derived)
+€1.9m
Net result for the year
+€536,291
Depreciation
+€305,595
Receivables within one year
+€110,582
Deferred charges and accrued income
-€282,175
Trade debts
+€842,427
Tax, wage and social debts
+€92,025
Advances received
+€514,610
Other debts
-€101,824
Accrued charges and deferred income
-€73,148
Investment (derived)
-€496,563
Investment in fixed assets (net)
-€496,563
Financing
-€904,315
Debts after one year
-€230,272
Current portion of long-term debt
-€248,595
Short-term financial debts
+€51,773
Contributions, distributions and other
-€477,221
Cash 2025
€903,237
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,955,981 | €7,862,048 | +€906,067 | +13.0% |
| Fixed assets | 21/28 | €2,116,687 | €2,307,655 | +€190,968 | +9.0% |
| Intangible fixed assets | 21 | €1,883,591 | €1,995,242 | +€111,651 | +5.9% |
| Tangible fixed assets | 22/27 | €158,137 | €183,454 | +€25,317 | +16.0% |
| Furniture and vehicles | 24 | €104,813 | €96,940 | -€7,873 | -7.5% |
| Other tangible fixed assets | 26 | €53,324 | €86,514 | +€33,189 | +62.2% |
| Financial fixed assets | 28 | €74,959 | €128,959 | +€54,000 | +72.0% |
| Current assets | 29/58 | €4,839,294 | €5,554,393 | +€715,099 | +14.8% |
| Amounts receivable within one year | 40/41 | €2,651,672 | €2,541,090 | -€110,582 | -4.2% |
| Trade receivables | 40 | €668,320 | €985,649 | +€317,328 | +47.5% |
| Other amounts receivable | 41 | €1,983,352 | €1,555,441 | -€427,911 | -21.6% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €359,731 | €903,237 | +€543,506 | +151% |
| Deferred charges and accrued income | 490/1 | €827,891 | €1,110,066 | +€282,175 | +34.1% |
| Total equity and liabilities | 10/49 | €6,955,981 | €7,862,048 | +€906,067 | +13.0% |
| Equity | 10/15 | €488,390 | €547,460 | +€59,070 | +12.1% |
| Contributions | 10/11 | €105,763 | €108,263 | +€2,500 | +2.4% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €21,500 | +€2,500 | +13.2% |
| Other | 1109/19 | €19,000 | €21,500 | +€2,500 | +13.2% |
| Reserves | 13 | €34,911 | €34,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,577 | €10,577 | = | 0.0% |
| Legal reserve | 130 | €8,677 | €8,677 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,334 | €24,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,716 | €404,286 | +€56,570 | +16.3% |
| Amounts payable | 17/49 | €6,467,591 | €7,314,588 | +€846,996 | +13.1% |
| Amounts payable after more than one year | 17 | €1,033,667 | €803,395 | -€230,272 | -22.3% |
| Financial debts | 170/4 | €1,033,667 | €803,395 | -€230,272 | -22.3% |
| Amounts payable within one year | 42/48 | €5,341,495 | €6,491,912 | +€1.2m | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €486,849 | €238,254 | -€248,595 | -51.1% |
| Financial debts | 43 | €0 | €51,773 | +€51,773 | +12,943,148% |
| Credit institutions | 430/8 | €0 | €0 | = | 0.0% |
| Other loans | 439 | - | €51,773 | +€51,773 | |
| Trade debts | 44 | €3,092,332 | €3,934,760 | +€842,427 | +27.2% |
| Suppliers | 440/4 | €380,098 | €356,096 | -€24,003 | -6.3% |
| Bills of exchange payable | 441 | €2,712,234 | €3,578,664 | +€866,430 | +31.9% |
| Advances received on contracts in progress | 46 | €954,270 | €1,468,880 | +€514,610 | +53.9% |
| Taxes, remuneration and social security | 45 | €172,292 | €264,317 | +€92,025 | +53.4% |
| Taxes | 450/3 | €22,685 | €57,972 | +€35,287 | +156% |
| Remuneration and social security | 454/9 | €149,607 | €206,345 | +€56,738 | +37.9% |
| Other amounts payable | 47/48 | €635,752 | €533,928 | -€101,824 | -16.0% |
| Accrued charges and deferred income | 492/3 | €92,429 | €19,281 | -€73,148 | -79.1% |
| Remuneration, social security and pensions | 62 | €1,673,327 | €1,839,747 | +€166,420 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269,408 | €305,595 | +€36,187 | +13.4% |
| Other operating charges | 640/8 | €50,321 | €69,443 | +€19,122 | +38.0% |
| Gross operating margin | 9900 | €2,405,923 | €2,952,890 | +€546,967 | +22.7% |
| Operating profit (loss) | 9901 | €412,867 | €738,105 | +€325,238 | +78.8% |
| Financial income | 75/76B | €55,870 | €40,721 | -€15,150 | -27.1% |
| Recurring financial income | 75 | €55,870 | €40,721 | -€15,150 | -27.1% |
| Financial charges | 65/66B | €34,525 | €46,254 | +€11,729 | +34.0% |
| Recurring financial charges | 65 | €34,525 | €46,254 | +€11,729 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €434,213 | €732,572 | +€298,359 | +68.7% |
| Income taxes | 67/77 | €137,616 | €196,281 | +€58,665 | +42.6% |
| Profit (loss) for the period | 9904 | €296,597 | €536,291 | +€239,694 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €296,597 | €536,291 | +€239,694 | +80.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.