DULCE 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.
DULCE SOMNIUM
Largest movements
- Receivables within one year +€46,283
up €46,283 (+152%), from €30,411 to €76,694
of which Trade receivables: +€45,122
- Tangible fixed assets -€23,665
down €23,665 (-27.9%), from €84,833 to €61,168
of which Other tangible fixed assets: -€17,810
- Cash -€18,043
down €18,043 (-17.5%), from €102,916 to €84,873
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€46,283)
- Deferred charges and accrued income +€4,511
up €4,511 (+581%), from €776 to €5,287
- Reserves -€93,344
down €93,344 (-95.1%), from €98,154 to €4,810
- Other debts +€85,000
new in 2025: €85,000
- Trade debts +€32,030
up €32,030 (+449%), from €7,135 to €39,164
- Debts after one year -€15,640
down €15,640 (-32.8%), from €47,627 to €31,987
- Tax, wage and social debts +€8,741
up €8,741 (+26.8%), from €32,618 to €41,359
of which Taxes: +€9,443
- Gross operating margin -€28,085
down €28,085 (-14.9%), from €188,995 to €160,910
- Staff costs -€8,486
down €8,486 (-6.7%), from €127,115 to €118,629
- Depreciation -€7,388
down €7,388 (-23.8%), from €31,053 to €23,665
- Taxes -€4,028
down €4,028 (-45.0%), from €8,946 to €4,918
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 | €226,936 | €236,022 | +€9,085 | +4.0% |
| Fixed assets | 21/28 | €84,833 | €61,168 | -€23,665 | -27.9% |
| Tangible fixed assets | 22/27 | €84,833 | €61,168 | -€23,665 | -27.9% |
| Plant, machinery and equipment | 23 | €14,428 | €8,572 | -€5,856 | -40.6% |
| Other tangible fixed assets | 26 | €70,405 | €52,596 | -€17,810 | -25.3% |
| Current assets | 29/58 | €142,103 | €174,854 | +€32,751 | +23.0% |
| Stocks and contracts in progress | 3 | €8,000 | €8,000 | = | 0.0% |
| Stocks | 30/36 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,411 | €76,694 | +€46,283 | +152% |
| Trade receivables | 40 | - | €45,122 | +€45,122 | |
| Other amounts receivable | 41 | €30,411 | €31,571 | +€1,160 | +3.8% |
| Cash at bank and in hand | 54/58 | €102,916 | €84,873 | -€18,043 | -17.5% |
| Deferred charges and accrued income | 490/1 | €776 | €5,287 | +€4,511 | +581% |
| Total equity and liabilities | 10/49 | €226,936 | €236,022 | +€9,085 | +4.0% |
| Equity | 10/15 | €116,754 | €23,410 | -€93,344 | -79.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,154 | €4,810 | -€93,344 | -95.1% |
| Distributable reserves | 133 | €98,154 | €4,810 | -€93,344 | -95.1% |
| Amounts payable | 17/49 | €110,182 | €212,612 | +€102,429 | +93.0% |
| Amounts payable after more than one year | 17 | €47,627 | €31,987 | -€15,640 | -32.8% |
| Financial debts | 170/4 | €47,627 | €31,987 | -€15,640 | -32.8% |
| Amounts payable within one year | 42/48 | €62,556 | €180,625 | +€118,069 | +189% |
| Current portion of amounts payable after more than one year | 42 | €22,803 | €15,101 | -€7,702 | -33.8% |
| Trade debts | 44 | €7,135 | €39,164 | +€32,030 | +449% |
| Suppliers | 440/4 | €7,135 | €39,164 | +€32,030 | +449% |
| Taxes, remuneration and social security | 45 | €32,618 | €41,359 | +€8,741 | +26.8% |
| Taxes | 450/3 | €15,902 | €25,344 | +€9,443 | +59.4% |
| Remuneration and social security | 454/9 | €16,717 | €16,015 | -€701 | -4.2% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Remuneration, social security and pensions | 62 | €127,115 | €118,629 | -€8,486 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,053 | €23,665 | -€7,388 | -23.8% |
| Other operating charges | 640/8 | €2,921 | €2,660 | -€261 | -8.9% |
| Gross operating margin | 9900 | €188,995 | €160,910 | -€28,085 | -14.9% |
| Operating profit (loss) | 9901 | €27,905 | €15,956 | -€11,950 | -42.8% |
| Financial income | 75/76B | €1,696 | €2,107 | +€412 | +24.3% |
| Recurring financial income | 75 | €1,696 | €2,107 | +€412 | +24.3% |
| Financial charges | 65/66B | €5,712 | €6,489 | +€776 | +13.6% |
| Recurring financial charges | 65 | €5,712 | €6,489 | +€776 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €23,889 | €11,574 | -€12,314 | -51.5% |
| Income taxes | 67/77 | €8,946 | €4,918 | -€4,028 | -45.0% |
| Profit (loss) for the period | 9904 | €14,942 | €6,656 | -€8,286 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,942 | €6,656 | -€8,286 | -55.5% |
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 24 October 2026 via checked.be.