SOMNIA CONSULTING: 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.
SOMNIA CONSULTING
Largest movements
- Tangible fixed assets +€41,098
up €41,098 (+8.1%), from €506,028 to €547,126
of which Furniture and vehicles: +€72,216
- Receivables within one year +€39,217
up €39,217 (+158%), from €24,887 to €64,104
of which Trade receivables: +€29,669
- Cash -€31,268
down €31,268 (-44.2%), from €70,774 to €39,506
mainly Investment in fixed assets (net) (-€75,086) and Receivables within one year (-€39,217)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward +€25,164
up €25,164 (+33.7%), from €74,684 to €99,848
- Other debts -€19,590
down €19,590 (-87.1%), from €22,484 to €2,894
- Debts after one year +€19,052
up €19,052 (+3.9%), from €493,749 to €512,801
- Current portion of long-term debt +€12,015
up €12,015 (+34.3%), from €35,048 to €47,063
- Tax, wage and social debts -€8,265
down €8,265 (-32.6%), from €25,379 to €17,114
- Depreciation -€10,095
down €10,095 (-22.9%), from €44,083 to €33,988
- Gross operating margin +€7,718
up €7,718 (+6.7%), from €114,885 to €122,602
- Taxes +€3,334
up €3,334 (+29.6%), from €11,276 to €14,610
- Financial charges +€2,282
up €2,282 (+15.8%), from €14,424 to €16,706
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 | €663,296 | €687,780 | +€24,483 | +3.7% |
| Fixed assets | 21/28 | €541,028 | €582,126 | +€41,098 | +7.6% |
| Tangible fixed assets | 22/27 | €506,028 | €547,126 | +€41,098 | +8.1% |
| Land and buildings | 22 | €506,028 | €472,888 | -€33,140 | -6.5% |
| Plant, machinery and equipment | 23 | - | €2,021 | +€2,021 | |
| Furniture and vehicles | 24 | - | €72,216 | +€72,216 | |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €122,268 | €105,654 | -€16,615 | -13.6% |
| Amounts receivable within one year | 40/41 | €24,887 | €64,104 | +€39,217 | +158% |
| Trade receivables | 40 | €21,913 | €51,582 | +€29,669 | +135% |
| Other amounts receivable | 41 | €2,974 | €12,522 | +€9,548 | +321% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €70,774 | €39,506 | -€31,268 | -44.2% |
| Deferred charges and accrued income | 490/1 | €1,607 | €2,044 | +€436 | +27.1% |
| Total equity and liabilities | 10/49 | €663,296 | €687,780 | +€24,483 | +3.7% |
| Equity | 10/15 | €82,744 | €107,908 | +€25,164 | +30.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,684 | €99,848 | +€25,164 | +33.7% |
| Amounts payable | 17/49 | €580,552 | €579,871 | -€681 | -0.1% |
| Amounts payable after more than one year | 17 | €493,749 | €512,801 | +€19,052 | +3.9% |
| Financial debts | 170/4 | €493,749 | €512,801 | +€19,052 | +3.9% |
| Amounts payable within one year | 42/48 | €86,803 | €67,070 | -€19,733 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €35,048 | €47,063 | +€12,015 | +34.3% |
| Trade debts | 44 | €3,893 | - | -€3,893 | |
| Suppliers | 440/4 | €3,893 | - | -€3,893 | |
| Taxes, remuneration and social security | 45 | €25,379 | €17,114 | -€8,265 | -32.6% |
| Taxes | 450/3 | €25,379 | €17,114 | -€8,265 | -32.6% |
| Other amounts payable | 47/48 | €22,484 | €2,894 | -€19,590 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,083 | €33,988 | -€10,095 | -22.9% |
| Other operating charges | 640/8 | €1,748 | €2,887 | +€1,139 | +65.1% |
| Gross operating margin | 9900 | €114,885 | €122,602 | +€7,718 | +6.7% |
| Operating profit (loss) | 9901 | €69,054 | €85,728 | +€16,674 | +24.1% |
| Financial income | 75/76B | €61 | €516 | +€455 | +751% |
| Recurring financial income | 75 | €61 | €516 | +€455 | +751% |
| Financial charges | 65/66B | €14,424 | €16,706 | +€2,282 | +15.8% |
| Recurring financial charges | 65 | €14,424 | €16,706 | +€2,282 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €54,690 | €69,538 | +€14,848 | +27.1% |
| Income taxes | 67/77 | €11,276 | €14,610 | +€3,334 | +29.6% |
| Profit (loss) for the period | 9904 | €43,414 | €54,929 | +€11,514 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,414 | €54,929 | +€11,514 | +26.5% |
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 31 October 2026 via checked.be.