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
- Cash +€16,998
up €16,998 (+64.9%), from €26,191 to €43,188
mainly Receivables within one year (+€13,928) and Tax, wage and social debts (+€12,300)
- Stocks and contracts +€14,467
up €14,467 (+146.1%), from €9,900 to €24,367
- Receivables within one year -€13,928
down €13,928 (-51.3%), from €27,151 to €13,223
of which Other amounts receivable: -€12,080
- Current portion of long-term debt -€17,487
down €17,487 (-64.1%), from €27,273 to €9,786
- Tax, wage and social debts +€12,300
up €12,300 (+76.8%), from €16,024 to €28,324
of which Taxes: +€10,156
- Debts after one year +€9,207
up €9,207 (+110.0%), from €8,370 to €17,578
of which Financial debts: +€15,214
- Trade debts +€7,735
up €7,735 (+134.2%), from €5,766 to €13,501
- Other debts +€6,075
up €6,075 (+31.2%), from €19,447 to €25,521
- Gross operating margin -€42,293
down €42,293 (-26.3%), from €161,103 to €118,810
- Financial income +€8,837
up €8,837 (+26875.7%), from €33 to €8,870
of which Non-recurring financial income: +€8,736
- Taxes -€8,305
down €8,305 (-53.6%), from €15,497 to €7,192
- Staff costs -€7,459
down €7,459 (-6.3%), from €118,544 to €111,085
- Financial charges +€3,671
up €3,671 (+187.5%), from €1,958 to €5,630
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 | €124,447 | €142,558 | +€18,111 | +14.6% |
| Fixed assets | 21/28 | €20,790 | €21,007 | +€217 | +1.0% |
| Tangible fixed assets | 22/27 | €2,552 | €2,769 | +€217 | +8.5% |
| Plant, machinery and equipment | 23 | €2,453 | €1,734 | -€720 | -29.3% |
| Furniture and vehicles | 24 | €99 | €1,035 | +€937 | +949.4% |
| Financial fixed assets | 28 | €18,238 | €18,238 | = | 0.0% |
| Current assets | 29/58 | €103,657 | €121,551 | +€17,894 | +17.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,900 | €24,367 | +€14,467 | +146.1% |
| Stocks | 30/36 | €9,900 | €24,367 | +€14,467 | +146.1% |
| Amounts receivable within one year | 40/41 | €27,151 | €13,223 | -€13,928 | -51.3% |
| Trade receivables | 40 | €15,071 | €13,223 | -€1,848 | -12.3% |
| Other amounts receivable | 41 | €12,080 | - | -€12,080 | |
| Cash at bank and in hand | 54/58 | €26,191 | €43,188 | +€16,998 | +64.9% |
| Deferred charges and accrued income | 490/1 | €416 | €773 | +€357 | +86.0% |
| Total equity and liabilities | 10/49 | €124,447 | €142,558 | +€18,111 | +14.6% |
| Equity | 10/15 | €47,319 | €47,599 | +€280 | +0.6% |
| Contributions | 10/11 | €25,300 | €25,300 | = | 0.0% |
| Reserves | 13 | €22,019 | €22,019 | = | 0.0% |
| Distributable reserves | 133 | €22,019 | €22,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €280 | +€280 | |
| Amounts payable | 17/49 | €77,128 | €94,959 | +€17,831 | +23.1% |
| Amounts payable after more than one year | 17 | €8,370 | €17,578 | +€9,207 | +110.0% |
| Financial debts | 170/4 | €2,364 | €17,578 | +€15,214 | +643.5% |
| Trade debts | 175 | €6,006 | - | -€6,006 | |
| Amounts payable within one year | 42/48 | €68,509 | €77,133 | +€8,623 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €27,273 | €9,786 | -€17,487 | -64.1% |
| Trade debts | 44 | €5,766 | €13,501 | +€7,735 | +134.2% |
| Suppliers | 440/4 | €5,766 | €13,501 | +€7,735 | +134.2% |
| Taxes, remuneration and social security | 45 | €16,024 | €28,324 | +€12,300 | +76.8% |
| Taxes | 450/3 | €5,140 | €15,296 | +€10,156 | +197.6% |
| Remuneration and social security | 454/9 | €10,884 | €13,028 | +€2,144 | +19.7% |
| Other amounts payable | 47/48 | €19,447 | €25,521 | +€6,075 | +31.2% |
| Accrued charges and deferred income | 492/3 | €249 | €249 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €118,544 | €111,085 | -€7,459 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €1,112 | +€22 | +2.1% |
| Other operating charges | 640/8 | €1,272 | €2,380 | +€1,108 | +87.1% |
| Gross operating margin | 9900 | €161,103 | €118,810 | -€42,293 | -26.3% |
| Operating profit (loss) | 9901 | €40,197 | €4,232 | -€35,965 | -89.5% |
| Financial income | 75/76B | €33 | €8,870 | +€8,837 | +26875.7% |
| Recurring financial income | 75 | €33 | €134 | +€101 | +306.8% |
| Non-recurring financial income | 76B | - | €8,736 | +€8,736 | |
| Financial charges | 65/66B | €1,958 | €5,630 | +€3,671 | +187.5% |
| Recurring financial charges | 65 | €1,958 | €5,630 | +€3,671 | +187.5% |
| Profit (loss) for the period before taxes | 9903 | €38,271 | €7,472 | -€30,799 | -80.5% |
| Income taxes | 67/77 | €15,497 | €7,192 | -€8,305 | -53.6% |
| Profit (loss) for the period | 9904 | €22,775 | €280 | -€22,494 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,775 | €280 | -€22,494 | -98.8% |
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 11 October 2026 via checked.be.