SOMNICA: 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.
SOMNICA
Largest movements
- Receivables within one year -€46,815
down €46,815 (-62.8%), from €74,544 to €27,729
of which Trade receivables: -€46,974
- Tangible fixed assets -€40,910
down €40,910 (-4.4%), from €933,649 to €892,739
of which Furniture and vehicles: -€23,704
- Cash +€26,632
up €26,632 (+121%), from €22,018 to €48,650
mainly Receivables within one year (+€46,815) and Depreciation (+€38,150)
- Debts after one year -€44,922
down €44,922 (-7.3%), from €617,280 to €572,359
- Gross operating margin -€14,456
down €14,456 (-16.0%), from €90,496 to €76,041
- Depreciation -€4,354
down €4,354 (-10.2%), from €42,504 to €38,150
- Taxes -€3,470
down €3,470 (-48.5%), from €7,155 to €3,685
- Financial charges +€1,490
up €1,490 (+7.4%), from €20,204 to €21,693
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 | €1,030,991 | €969,904 | -€61,087 | -5.9% |
| Fixed assets | 21/28 | €933,649 | €892,739 | -€40,910 | -4.4% |
| Tangible fixed assets | 22/27 | €933,649 | €892,739 | -€40,910 | -4.4% |
| Land and buildings | 22 | €896,818 | €879,141 | -€17,677 | -2.0% |
| Plant, machinery and equipment | 23 | €3,577 | €2,529 | -€1,047 | -29.3% |
| Furniture and vehicles | 24 | €33,254 | €9,551 | -€23,704 | -71.3% |
| Other tangible fixed assets | 26 | - | €1,519 | +€1,519 | |
| Current assets | 29/58 | €97,342 | €77,164 | -€20,178 | -20.7% |
| Amounts receivable within one year | 40/41 | €74,544 | €27,729 | -€46,815 | -62.8% |
| Trade receivables | 40 | €74,455 | €27,481 | -€46,974 | -63.1% |
| Other amounts receivable | 41 | €89 | €248 | +€159 | +179% |
| Cash at bank and in hand | 54/58 | €22,018 | €48,650 | +€26,632 | +121% |
| Deferred charges and accrued income | 490/1 | €779 | €785 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €1,030,991 | €969,904 | -€61,087 | -5.9% |
| Equity | 10/15 | €197,214 | €204,874 | +€7,659 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,614 | €186,274 | +€7,659 | +4.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €421 | €421 | = | 0.0% |
| Distributable reserves | 133 | €176,333 | €185,852 | +€9,519 | +5.4% |
| Amounts payable | 17/49 | €833,777 | €765,030 | -€68,747 | -8.2% |
| Amounts payable after more than one year | 17 | €617,280 | €572,359 | -€44,922 | -7.3% |
| Financial debts | 170/4 | €617,280 | €572,359 | -€44,922 | -7.3% |
| Amounts payable within one year | 42/48 | €214,440 | €191,047 | -€23,393 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €61,050 | €54,667 | -€6,383 | -10.5% |
| Trade debts | 44 | €120,817 | €122,227 | +€1,411 | +1.2% |
| Suppliers | 440/4 | €120,817 | €122,227 | +€1,411 | +1.2% |
| Taxes, remuneration and social security | 45 | €16,953 | €7,516 | -€9,437 | -55.7% |
| Taxes | 450/3 | €16,953 | €7,516 | -€9,437 | -55.7% |
| Other amounts payable | 47/48 | €15,620 | €6,636 | -€8,983 | -57.5% |
| Accrued charges and deferred income | 492/3 | €2,056 | €1,624 | -€432 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,504 | €38,150 | -€4,354 | -10.2% |
| Other operating charges | 640/8 | €4,534 | €4,857 | +€323 | +7.1% |
| Gross operating margin | 9900 | €90,496 | €76,041 | -€14,456 | -16.0% |
| Operating profit (loss) | 9901 | €43,458 | €33,034 | -€10,424 | -24.0% |
| Financial income | 75/76B | €1 | €4 | +€2 | +151% |
| Recurring financial income | 75 | €1 | €4 | +€2 | +151% |
| Financial charges | 65/66B | €20,204 | €21,693 | +€1,490 | +7.4% |
| Recurring financial charges | 65 | €20,204 | €21,693 | +€1,490 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €23,256 | €11,345 | -€11,911 | -51.2% |
| Income taxes | 67/77 | €7,155 | €3,685 | -€3,470 | -48.5% |
| Profit (loss) for the period | 9904 | €16,101 | €7,659 | -€8,442 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,101 | €7,659 | -€8,442 | -52.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.