SOMNUS: 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.
SOMNUS
Largest movements
- Deferred charges and accrued income -€5,763
down €5,763 (-72.0%), from €8,000 to €2,237
- Tangible fixed assets +€4,042
new in 2025: €4,042
- Cash +€2,205
up €2,205 (+47.5%), from €4,637 to €6,842
mainly Net result for the year (+€6,973) and Deferred charges and accrued income (+€5,763)
- Receivables within one year +€719
new in 2025: €719
- Reserves +€6,973
up €6,973 (+278.1%), from €2,507 to €9,480
- Other debts -€5,593
no longer reported in 2025 (was €5,593)
- Trade debts -€2,404
down €2,404 (-68.6%), from €3,503 to €1,099
- Tax, wage and social debts +€2,059
up €2,059 (+220.5%), from €934 to €2,993
- Short-term financial debts +€167
new in 2025: €167
- Gross operating margin +€7,165
up €7,165 (+208.2%), from €3,441 to €10,606
- Taxes +€2,059
up €2,059 (+220.5%), from €934 to €2,993
- Depreciation +€435
new in 2025: €435
- Other operating charges +€120
new in 2025: €120
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 | €12,637 | €13,839 | +€1,202 | +9.5% |
| Fixed assets | 21/28 | - | €4,042 | +€4,042 | |
| Tangible fixed assets | 22/27 | - | €4,042 | +€4,042 | |
| Plant, machinery and equipment | 23 | - | €4,042 | +€4,042 | |
| Current assets | 29/58 | €12,637 | €9,798 | -€2,839 | -22.5% |
| Amounts receivable within one year | 40/41 | - | €719 | +€719 | |
| Other amounts receivable | 41 | - | €719 | +€719 | |
| Cash at bank and in hand | 54/58 | €4,637 | €6,842 | +€2,205 | +47.5% |
| Deferred charges and accrued income | 490/1 | €8,000 | €2,237 | -€5,763 | -72.0% |
| Total equity and liabilities | 10/49 | €12,637 | €13,839 | +€1,202 | +9.5% |
| Equity | 10/15 | €2,607 | €9,580 | +€6,973 | +267.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €2,507 | €9,480 | +€6,973 | +278.1% |
| Distributable reserves | 133 | €2,507 | €9,480 | +€6,973 | +278.1% |
| Amounts payable | 17/49 | €10,030 | €4,260 | -€5,770 | -57.5% |
| Amounts payable within one year | 42/48 | €10,030 | €4,260 | -€5,770 | -57.5% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €3,503 | €1,099 | -€2,404 | -68.6% |
| Suppliers | 440/4 | €3,503 | €1,099 | -€2,404 | -68.6% |
| Taxes, remuneration and social security | 45 | €934 | €2,993 | +€2,059 | +220.5% |
| Taxes | 450/3 | €934 | €2,993 | +€2,059 | +220.5% |
| Other amounts payable | 47/48 | €5,593 | - | -€5,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €435 | +€435 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €3,441 | €10,606 | +€7,165 | +208.2% |
| Operating profit (loss) | 9901 | €3,441 | €10,051 | +€6,609 | +192.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €86 | +€86 | |
| Recurring financial charges | 65 | - | €86 | +€86 | |
| Profit (loss) for the period before taxes | 9903 | €3,441 | €9,966 | +€6,525 | +189.6% |
| Income taxes | 67/77 | €934 | €2,993 | +€2,059 | +220.5% |
| Profit (loss) for the period | 9904 | €2,507 | €6,973 | +€4,465 | +178.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,507 | €6,973 | +€4,465 | +178.1% |
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 10 October 2026 via checked.be.