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.
SOMNIUM
Largest movements
- Current investments +€3.6m
new in 2025: €3.6m
- Financial fixed assets +€908,668
up €908,668 (+70.7%), from €1.3m to €2.2m
- Receivables within one year +€512,210
up €512,210 (+10789.3%), from €4,747 to €516,957
of which Other amounts receivable: +€482,390
- Reserves +€4.6m
up €4.6m (+259.3%), from €1.8m to €6.4m
of which Distributable reserves: +€4.6m
- Tax, wage and social debts +€471,075
up €471,075 (+3153.9%), from €14,936 to €486,011
- Financial income +€4.5m
up €4.5m (+942.5%), from €478,496 to €5.0m
of which Non-recurring financial income: +€5.0m
- Taxes +€460,235
up €460,235 (+1940.9%), from €23,712 to €483,947
- Turnover -€206,208
no longer reported in 2025 (was €206,208)
- Services and other goods -€125,386
no longer reported in 2025 (was €125,386)
- Gross operating margin +€98,180
new in 2025: €98,180
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.
Cash bridge derived
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 | €1,817,609 | €6,861,123 | +€5.0m | +277.5% |
| Fixed assets | 21/28 | €1,340,393 | €2,241,228 | +€900,835 | +67.2% |
| Tangible fixed assets | 22/27 | €55,393 | €47,560 | -€7,833 | -14.1% |
| Furniture and vehicles | 24 | €42,419 | €36,791 | -€5,629 | -13.3% |
| Other tangible fixed assets | 26 | €12,974 | €10,769 | -€2,204 | -17.0% |
| Financial fixed assets | 28 | €1,285,000 | €2,193,668 | +€908,668 | +70.7% |
| Affiliated companies | 280/1 | €1,285,000 | - | -€1.3m | |
| Participating interests | 280 | €1,285,000 | - | -€1.3m | |
| Current assets | 29/58 | €477,216 | €4,619,896 | +€4.1m | +868.1% |
| Amounts receivable after more than one year | 29 | €446,827 | €458,316 | +€11,489 | +2.6% |
| Other amounts receivable | 291 | €446,827 | €458,316 | +€11,489 | +2.6% |
| Amounts receivable within one year | 40/41 | €4,747 | €516,957 | +€512,210 | +10789.3% |
| Trade receivables | 40 | €4,213 | €34,033 | +€29,820 | +707.8% |
| Other amounts receivable | 41 | €534 | €482,925 | +€482,390 | +90304.9% |
| Current investments | 50/53 | - | €3,600,000 | +€3.6m | |
| Cash at bank and in hand | 54/58 | €24,203 | €42,960 | +€18,757 | +77.5% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,662 | +€224 | +15.6% |
| Total equity and liabilities | 10/49 | €1,817,609 | €6,861,123 | +€5.0m | +277.5% |
| Equity | 10/15 | €1,787,261 | €6,373,103 | +€4.6m | +256.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,768,711 | €6,354,553 | +€4.6m | +259.3% |
| Tax-exempt reserves | 132 | €274 | €274 | = | 0.0% |
| Distributable reserves | 133 | €1,768,438 | €6,354,279 | +€4.6m | +259.3% |
| Amounts payable | 17/49 | €30,348 | €488,020 | +€457,673 | +1508.1% |
| Amounts payable within one year | 42/48 | €30,283 | €487,827 | +€457,544 | +1510.9% |
| Trade debts | 44 | €14,474 | €1,817 | -€12,657 | -87.4% |
| Suppliers | 440/4 | €14,474 | €1,817 | -€12,657 | -87.4% |
| Taxes, remuneration and social security | 45 | €14,936 | €486,011 | +€471,075 | +3153.9% |
| Taxes | 450/3 | €14,936 | €486,011 | +€471,075 | +3153.9% |
| Other amounts payable | 47/48 | €874 | - | -€874 | |
| Accrued charges and deferred income | 492/3 | €64 | €193 | +€129 | +200.4% |
| Operating income | 70/76A | €212,711 | - | -€212,711 | |
| Turnover | 70 | €206,208 | - | -€206,208 | |
| Other operating income | 74 | €6,503 | - | -€6,503 | |
| Operating charges | 60/66A | €136,642 | - | -€136,642 | |
| Services and other goods | 61 | €125,386 | - | -€125,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,165 | €12,318 | +€5,153 | +71.9% |
| Other operating charges | 640/8 | €4,091 | €3,035 | -€1,056 | -25.8% |
| Gross operating margin | 9900 | - | €98,180 | +€98,180 | |
| Operating profit (loss) | 9901 | €76,069 | €82,827 | +€6,758 | +8.9% |
| Financial income | 75/76B | €478,496 | €4,988,262 | +€4.5m | +942.5% |
| Recurring financial income | 75 | €478,496 | €25,949 | -€452,546 | -94.6% |
| Income from financial fixed assets | 750 | €468,000 | - | -€468,000 | |
| Other financial income | 752/9 | €10,496 | - | -€10,496 | |
| Non-recurring financial income | 76B | - | €4,962,312 | +€5.0m | |
| Financial charges | 65/66B | €1,185 | €1,300 | +€115 | +9.7% |
| Recurring financial charges | 65 | €1,185 | €1,300 | +€115 | +9.7% |
| Debt charges | 650 | €777 | - | -€777 | |
| Other financial charges | 652/9 | €407 | - | -€407 | |
| Profit (loss) for the period before taxes | 9903 | €553,380 | €5,069,788 | +€4.5m | +816.1% |
| Income taxes | 67/77 | €23,712 | €483,947 | +€460,235 | +1940.9% |
| Taxes | 670/3 | €23,712 | - | -€23,712 | |
| Profit (loss) for the period | 9904 | €529,668 | €4,585,842 | +€4.1m | +765.8% |
| Profit (loss) for the period to be appropriated | 9905 | €529,668 | €4,585,842 | +€4.1m | +765.8% |
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 12 October 2026 via checked.be.