SOMNIARE: 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.
SOMNIARE
Largest movements
- Cash +€47,647
up €47,647 (+84.9%), from €56,141 to €103,788
mainly Current investments (+€40,000) and Net result for the year (+€17,317)
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Stocks and contracts -€12,240
down €12,240 (-24.6%), from €49,796 to €37,556
- Tangible fixed assets -€4,082
down €4,082 (-23.5%), from €17,384 to €13,303
of which Furniture and vehicles: -€2,344
- Deferred charges and accrued income -€2,445
down €2,445 (-20.6%), from €11,841 to €9,397
- Trade debts -€19,601
down €19,601 (-95.8%), from €20,453 to €852
- Reserves +€14,817
up €14,817 (+12.6%), from €117,862 to €132,679
- Other debts -€7,291
down €7,291 (-74.5%), from €9,791 to €2,500
- Gross operating margin +€9,121
up €9,121 (+37.5%), from €24,334 to €33,455
- Taxes +€1,648
up €1,648 (+24.2%), from €6,818 to €8,466
- Financial income -€407
down €407 (-15.9%), from €2,556 to €2,149
- Depreciation -€356
down €356 (-5.3%), from €6,670 to €6,314
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 | €178,227 | €166,845 | -€11,382 | -6.4% |
| Fixed assets | 21/28 | €17,384 | €13,303 | -€4,082 | -23.5% |
| Tangible fixed assets | 22/27 | €17,384 | €13,303 | -€4,082 | -23.5% |
| Plant, machinery and equipment | 23 | €702 | €0 | -€702 | -100% |
| Furniture and vehicles | 24 | €9,528 | €7,184 | -€2,344 | -24.6% |
| Other tangible fixed assets | 26 | €7,154 | €6,118 | -€1,035 | -14.5% |
| Current assets | 29/58 | €160,842 | €153,542 | -€7,300 | -4.5% |
| Stocks and contracts in progress | 3 | €49,796 | €37,556 | -€12,240 | -24.6% |
| Stocks | 30/36 | €49,796 | €37,556 | -€12,240 | -24.6% |
| Amounts receivable within one year | 40/41 | €3,064 | €2,802 | -€262 | -8.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,064 | €2,802 | -€262 | -8.6% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €56,141 | €103,788 | +€47,647 | +84.9% |
| Deferred charges and accrued income | 490/1 | €11,841 | €9,397 | -€2,445 | -20.6% |
| Total equity and liabilities | 10/49 | €178,227 | €166,845 | -€11,382 | -6.4% |
| Equity | 10/15 | €136,462 | €151,279 | +€14,817 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,862 | €132,679 | +€14,817 | +12.6% |
| Distributable reserves | 133 | €117,862 | €132,679 | +€14,817 | +12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,765 | €15,566 | -€26,199 | -62.7% |
| Amounts payable within one year | 42/48 | €41,765 | €15,566 | -€26,199 | -62.7% |
| Trade debts | 44 | €20,453 | €852 | -€19,601 | -95.8% |
| Suppliers | 440/4 | €20,453 | €852 | -€19,601 | -95.8% |
| Taxes, remuneration and social security | 45 | €11,521 | €12,214 | +€693 | +6.0% |
| Taxes | 450/3 | €11,521 | €12,214 | +€693 | +6.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,791 | €2,500 | -€7,291 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,670 | €6,314 | -€356 | -5.3% |
| Other operating charges | 640/8 | €2,425 | €2,466 | +€42 | +1.7% |
| Gross operating margin | 9900 | €24,334 | €33,455 | +€9,121 | +37.5% |
| Operating profit (loss) | 9901 | €15,239 | €24,675 | +€9,436 | +61.9% |
| Financial income | 75/76B | €2,556 | €2,149 | -€407 | -15.9% |
| Recurring financial income | 75 | €2,556 | €2,149 | -€407 | -15.9% |
| Financial charges | 65/66B | €1,053 | €1,042 | -€11 | -1.1% |
| Recurring financial charges | 65 | €1,053 | €1,042 | -€11 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €16,742 | €25,782 | +€9,041 | +54.0% |
| Income taxes | 67/77 | €6,818 | €8,466 | +€1,648 | +24.2% |
| Profit (loss) for the period | 9904 | €9,924 | €17,317 | +€7,393 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,924 | €17,317 | +€7,393 | +74.5% |
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.