Somni: what changed
Somni
Largest movements
- Cash +€21,445
up €21,445 (+42.8%), from €50,099 to €71,544
mainly Other debts (+€20,465) and Net result for the year (+€10,107)
- Tangible fixed assets -€9,912
no longer reported in 2025 (was €9,912)
- Receivables within one year +€4,515
up €4,515 (+554%), from €815 to €5,330
of which Trade receivables: +€5,155
- Other debts +€20,465
up €20,465 (+798%), from €2,563 to €23,028
- Trade debts -€11,255
down €11,255 (-76.4%), from €14,741 to €3,486
- Profit (loss) carried forward +€10,107
up €10,107 (+29.5%), from €34,218 to €44,325
- Tax, wage and social debts -€2,101
down €2,101 (-32.2%), from €6,531 to €4,430
- Gross operating margin -€13,779
down €13,779 (-47.9%), from €28,777 to €14,998
- Taxes -€2,580
down €2,580 (-39.5%), from €6,531 to €3,951
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,259 | €77,769 | +€16,509 | +26.9% |
| Fixed assets | 21/28 | €9,912 | - | -€9,912 | |
| Tangible fixed assets | 22/27 | €9,912 | - | -€9,912 | |
| Other tangible fixed assets | 26 | €9,912 | - | -€9,912 | |
| Current assets | 29/58 | €51,348 | €77,769 | +€26,421 | +51.5% |
| Amounts receivable within one year | 40/41 | €815 | €5,330 | +€4,515 | +554% |
| Trade receivables | 40 | €175 | €5,330 | +€5,155 | +2,938% |
| Other amounts receivable | 41 | €640 | - | -€640 | |
| Cash at bank and in hand | 54/58 | €50,099 | €71,544 | +€21,445 | +42.8% |
| Deferred charges and accrued income | 490/1 | €433 | €894 | +€461 | +107% |
| Total equity and liabilities | 10/49 | €61,259 | €77,769 | +€16,509 | +26.9% |
| Equity | 10/15 | €36,718 | €46,825 | +€10,107 | +27.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,218 | €44,325 | +€10,107 | +29.5% |
| Amounts payable | 17/49 | €24,541 | €30,944 | +€6,403 | +26.1% |
| Amounts payable within one year | 42/48 | €23,836 | €30,944 | +€7,108 | +29.8% |
| Trade debts | 44 | €14,741 | €3,486 | -€11,255 | -76.4% |
| Suppliers | 440/4 | €14,741 | €3,486 | -€11,255 | -76.4% |
| Taxes, remuneration and social security | 45 | €6,531 | €4,430 | -€2,101 | -32.2% |
| Taxes | 450/3 | €6,531 | €4,430 | -€2,101 | -32.2% |
| Other amounts payable | 47/48 | €2,563 | €23,028 | +€20,465 | +798% |
| Accrued charges and deferred income | 492/3 | €706 | - | -€706 | |
| Non-recurring operating income | 76A | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | - | -€79 | |
| Other operating charges | 640/8 | €602 | €637 | +€35 | +5.8% |
| Gross operating margin | 9900 | €28,777 | €14,998 | -€13,779 | -47.9% |
| Operating profit (loss) | 9901 | €28,096 | €14,361 | -€13,735 | -48.9% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €207 | €321 | +€114 | +54.9% |
| Recurring financial charges | 65 | €207 | €321 | +€114 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €27,889 | €14,057 | -€13,831 | -49.6% |
| Income taxes | 67/77 | €6,531 | €3,951 | -€2,580 | -39.5% |
| Profit (loss) for the period | 9904 | €21,358 | €10,107 | -€11,251 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,358 | €10,107 | -€11,251 | -52.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.