A & C Somnium: 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.
A & C Somnium
Largest movements
- Tangible fixed assets -€21,264
down €21,264 (-13.2%), from €161,146 to €139,882
of which Land and buildings: -€14,101
- Cash +€5,959
up €5,959 (+200%), from €2,985 to €8,944
mainly Other debts (+€28,998) and Depreciation (+€21,264)
- Receivables within one year -€2,440
down €2,440 (-79.9%), from €3,052 to €613
- Accrued charges and deferred income -€31,090
no longer reported in 2025 (was €31,090)
- Other debts +€28,998
new in 2025: €28,998
- Debts after one year -€14,341
down €14,341 (-7.3%), from €195,706 to €181,365
- Trade debts -€2,337
down €2,337 (-30.7%), from €7,620 to €5,283
- Profit (loss) carried forward +€1,984
up €1,984 (+2.2%), from -€88,514 to -€86,530
- Other operating charges +€3,141
up €3,141 (+586%), from €536 to €3,678
- Gross operating margin -€2,120
down €2,120 (-6.1%), from €34,975 to €32,855
- Financial charges -€1,034
down €1,034 (-15.2%), from €6,787 to €5,753
- Depreciation +€806
up €806 (+3.9%), from €20,458 to €21,264
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 | €168,096 | €151,693 | -€16,403 | -9.8% |
| Fixed assets | 21/28 | €161,146 | €139,882 | -€21,264 | -13.2% |
| Tangible fixed assets | 22/27 | €161,146 | €139,882 | -€21,264 | -13.2% |
| Land and buildings | 22 | €149,219 | €135,118 | -€14,101 | -9.5% |
| Plant, machinery and equipment | 23 | €3,439 | €1,011 | -€2,428 | -70.6% |
| Furniture and vehicles | 24 | €8,487 | €3,753 | -€4,735 | -55.8% |
| Current assets | 29/58 | €6,950 | €11,811 | +€4,861 | +69.9% |
| Amounts receivable within one year | 40/41 | €3,052 | €613 | -€2,440 | -79.9% |
| Trade receivables | 40 | €3,052 | €613 | -€2,440 | -79.9% |
| Cash at bank and in hand | 54/58 | €2,985 | €8,944 | +€5,959 | +200% |
| Deferred charges and accrued income | 490/1 | €912 | €2,255 | +€1,342 | +147% |
| Total equity and liabilities | 10/49 | €168,096 | €151,693 | -€16,403 | -9.8% |
| Equity | 10/15 | -€80,454 | -€78,470 | +€1,984 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€88,514 | -€86,530 | +€1,984 | +2.2% |
| Amounts payable | 17/49 | €248,550 | €230,164 | -€18,386 | -7.4% |
| Amounts payable after more than one year | 17 | €195,706 | €181,365 | -€14,341 | -7.3% |
| Financial debts | 170/4 | €195,706 | €181,365 | -€14,341 | -7.3% |
| Amounts payable within one year | 42/48 | €21,755 | €48,799 | +€27,044 | +124% |
| Current portion of amounts payable after more than one year | 42 | €13,967 | €14,341 | +€374 | +2.7% |
| Trade debts | 44 | €7,620 | €5,283 | -€2,337 | -30.7% |
| Suppliers | 440/4 | €7,620 | €5,283 | -€2,337 | -30.7% |
| Taxes, remuneration and social security | 45 | €168 | €177 | +€9 | +5.4% |
| Taxes | 450/3 | €168 | €177 | +€9 | +5.4% |
| Other amounts payable | 47/48 | - | €28,998 | +€28,998 | |
| Accrued charges and deferred income | 492/3 | €31,090 | - | -€31,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,458 | €21,264 | +€806 | +3.9% |
| Other operating charges | 640/8 | €536 | €3,678 | +€3,141 | +586% |
| Gross operating margin | 9900 | €34,975 | €32,855 | -€2,120 | -6.1% |
| Operating profit (loss) | 9901 | €13,980 | €7,913 | -€6,067 | -43.4% |
| Financial charges | 65/66B | €6,787 | €5,753 | -€1,034 | -15.2% |
| Recurring financial charges | 65 | €6,787 | €5,753 | -€1,034 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €7,193 | €2,160 | -€5,033 | -70.0% |
| Income taxes | 67/77 | €168 | €177 | +€9 | +5.4% |
| Profit (loss) for the period | 9904 | €7,026 | €1,984 | -€5,042 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,026 | €1,984 | -€5,042 | -71.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.