Somnus Médical: 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 Médical
Largest movements
- Receivables within one year +€81,822
up €81,822 (+164%), from €49,958 to €131,780
- Deferred charges and accrued income +€57,812
up €57,812 (+114%), from €50,766 to €108,577
- Cash +€13,303
up €13,303 (+114%), from €11,717 to €25,020
mainly Net result for the year (+€103,707) and Tax, wage and social debts (+€46,207)
- Reserves +€87,041
up €87,041 (+81.5%), from €106,776 to €193,817
- Tax, wage and social debts +€46,207
up €46,207 (+185%), from €25,032 to €71,239
of which Taxes: +€43,207
- Other debts +€16,667
up €16,667, from €0 to €16,667
- Gross operating margin +€74,048
up €74,048 (+100%), from €74,039 to €148,087
- Taxes +€23,162
up €23,162 (+121%), from €19,080 to €42,243
- Financial income +€3,145
up €3,145 (+177%), from €1,779 to €4,924
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 | €137,461 | €287,461 | +€150,000 | +109% |
| Formation expenses | 20 | €1,193 | €77 | -€1,117 | -93.6% |
| Fixed assets | 21/28 | €5,827 | €4,007 | -€1,820 | -31.2% |
| Tangible fixed assets | 22/27 | €5,427 | €3,607 | -€1,820 | -33.5% |
| Plant, machinery and equipment | 23 | €1,970 | €978 | -€992 | -50.4% |
| Furniture and vehicles | 24 | €3,456 | €2,629 | -€828 | -24.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €130,441 | €283,377 | +€152,936 | +117% |
| Amounts receivable after more than one year | 29 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 291 | €18,000 | €18,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,958 | €131,780 | +€81,822 | +164% |
| Other amounts receivable | 41 | €49,958 | €131,780 | +€81,822 | +164% |
| Cash at bank and in hand | 54/58 | €11,717 | €25,020 | +€13,303 | +114% |
| Deferred charges and accrued income | 490/1 | €50,766 | €108,577 | +€57,812 | +114% |
| Total equity and liabilities | 10/49 | €137,461 | €287,461 | +€150,000 | +109% |
| Equity | 10/15 | €111,276 | €198,317 | +€87,041 | +78.2% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €106,776 | €193,817 | +€87,041 | +81.5% |
| Distributable reserves | 133 | €106,776 | €193,817 | +€87,041 | +81.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,184 | €89,143 | +€62,959 | +240% |
| Amounts payable within one year | 42/48 | €26,024 | €88,983 | +€62,959 | +242% |
| Trade debts | 44 | €993 | €1,078 | +€85 | +8.6% |
| Suppliers | 440/4 | €993 | €1,078 | +€85 | +8.6% |
| Taxes, remuneration and social security | 45 | €25,032 | €71,239 | +€46,207 | +185% |
| Taxes | 450/3 | €23,032 | €66,239 | +€43,207 | +188% |
| Remuneration and social security | 454/9 | €2,000 | €5,000 | +€3,000 | +150% |
| Other amounts payable | 47/48 | €0 | €16,667 | +€16,667 | |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €2,937 | +€146 | +5.2% |
| Other operating charges | 640/8 | €536 | €636 | +€100 | +18.7% |
| Gross operating margin | 9900 | €74,039 | €148,087 | +€74,048 | +100% |
| Operating profit (loss) | 9901 | €70,713 | €144,515 | +€73,802 | +104% |
| Financial income | 75/76B | €1,779 | €4,924 | +€3,145 | +177% |
| Recurring financial income | 75 | €1,779 | €4,924 | +€3,145 | +177% |
| Financial charges | 65/66B | €4,160 | €3,489 | -€670 | -16.1% |
| Recurring financial charges | 65 | €4,160 | €3,489 | -€670 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €68,333 | €145,950 | +€77,617 | +114% |
| Income taxes | 67/77 | €19,080 | €42,243 | +€23,162 | +121% |
| Profit (loss) for the period | 9904 | €49,252 | €103,707 | +€54,455 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €49,252 | €103,707 | +€54,455 | +111% |
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 1 November 2026 via checked.be.