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
- Receivables within one year +€1.2m
up €1.2m (+240,659%), from €519 to €1.2m
of which Other amounts receivable: +€1.2m
- Stocks and contracts -€716,223
no longer reported in 2026 (was €716,223)
- Tangible fixed assets -€185,190
down €185,190 (-19.1%), from €968,876 to €783,686
of which Other tangible fixed assets: -€188,726
- Cash +€72,331
up €72,331 (+126%), from €57,253 to €129,584
mainly Stocks and contracts (+€716,223) and Trade debts (+€320,376)
- Trade debts +€320,376
up €320,376 (+849%), from €37,725 to €358,101
- Profit (loss) carried forward +€221,707
up €221,707 (+58.7%), from €377,958 to €599,665
- Other debts -€174,364
down €174,364 (-32.9%), from €529,908 to €355,544
- Tax, wage and social debts +€171,433
up €171,433 (+46.0%), from €372,439 to €543,872
of which Taxes: +€137,039
- Current portion of long-term debt -€112,500
no longer reported in 2026 (was €112,500)
- Gross operating margin -€569,361
down €569,361 (-26.0%), from €2.2m to €1.6m
- Taxes -€115,420
down €115,420 (-59.5%), from €194,029 to €78,609
- Staff costs -€100,728
down €100,728 (-8.8%), from €1.1m to €1.0m
- Depreciation -€80,061
down €80,061 (-27.0%), from €296,574 to €216,513
- Financial income +€24,936
up €24,936 (+1,677%), from €1,487 to €26,423
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,744,270 | €2,166,151 | +€421,881 | +24.2% |
| Fixed assets | 21/28 | €968,876 | €783,686 | -€185,190 | -19.1% |
| Tangible fixed assets | 22/27 | €968,876 | €783,686 | -€185,190 | -19.1% |
| Plant, machinery and equipment | 23 | €10,263 | €13,799 | +€3,536 | +34.5% |
| Other tangible fixed assets | 26 | €958,613 | €769,887 | -€188,726 | -19.7% |
| Current assets | 29/58 | €775,394 | €1,382,465 | +€607,071 | +78.3% |
| Amounts receivable after more than one year | 29 | €1,399 | €2,339 | +€940 | +67.2% |
| Other amounts receivable | 291 | €1,399 | €2,339 | +€940 | +67.2% |
| Stocks and contracts in progress | 3 | €716,223 | - | -€716,223 | |
| Stocks | 30/36 | €716,223 | - | -€716,223 | |
| Amounts receivable within one year | 40/41 | €519 | €1,249,541 | +€1.2m | +240,659% |
| Trade receivables | 40 | €519 | - | -€519 | |
| Other amounts receivable | 41 | - | €1,249,541 | +€1.2m | |
| Cash at bank and in hand | 54/58 | €57,253 | €129,584 | +€72,331 | +126% |
| Deferred charges and accrued income | 490/1 | - | €1,001 | +€1,001 | |
| Total equity and liabilities | 10/49 | €1,744,270 | €2,166,151 | +€421,881 | +24.2% |
| Equity | 10/15 | €686,927 | €908,634 | +€221,707 | +32.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €247,469 | €247,469 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €241,319 | €241,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377,958 | €599,665 | +€221,707 | +58.7% |
| Amounts payable | 17/49 | €1,057,343 | €1,257,517 | +€200,174 | +18.9% |
| Amounts payable within one year | 42/48 | €1,052,572 | €1,257,517 | +€204,945 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €112,500 | - | -€112,500 | |
| Trade debts | 44 | €37,725 | €358,101 | +€320,376 | +849% |
| Suppliers | 440/4 | €37,725 | €358,101 | +€320,376 | +849% |
| Taxes, remuneration and social security | 45 | €372,439 | €543,872 | +€171,433 | +46.0% |
| Taxes | 450/3 | €252,687 | €389,726 | +€137,039 | +54.2% |
| Remuneration and social security | 454/9 | €119,752 | €154,146 | +€34,394 | +28.7% |
| Other amounts payable | 47/48 | €529,908 | €355,544 | -€174,364 | -32.9% |
| Accrued charges and deferred income | 492/3 | €4,771 | - | -€4,771 | |
| Remuneration, social security and pensions | 62 | €1,148,430 | €1,047,702 | -€100,728 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,574 | €216,513 | -€80,061 | -27.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,763 | - | +€21,763 | |
| Other operating charges | 640/8 | €68,748 | €77,440 | +€8,692 | +12.6% |
| Gross operating margin | 9900 | €2,191,224 | €1,621,863 | -€569,361 | -26.0% |
| Operating profit (loss) | 9901 | €699,235 | €280,208 | -€419,027 | -59.9% |
| Financial income | 75/76B | €1,487 | €26,423 | +€24,936 | +1,677% |
| Recurring financial income | 75 | €1,487 | €26,423 | +€24,936 | +1,677% |
| Financial charges | 65/66B | €11,331 | €6,315 | -€5,016 | -44.3% |
| Recurring financial charges | 65 | €11,331 | €6,315 | -€5,016 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €689,391 | €300,316 | -€389,075 | -56.4% |
| Income taxes | 67/77 | €194,029 | €78,609 | -€115,420 | -59.5% |
| Profit (loss) for the period | 9904 | €495,362 | €221,707 | -€273,655 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €495,362 | €221,707 | -€273,655 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.