Théra-somnia: 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.
Théra-somnia
Largest movements
- Cash +€39,931
up €39,931 (+424%), from €9,411 to €49,342
mainly Net result for the year (+€38,525) and Depreciation (+€21,999)
- Receivables within one year -€21,622
down €21,622 (-98.6%), from €21,922 to €300
of which Trade receivables: -€18,894
- Intangible fixed assets -€20,000
down €20,000 (-13.2%), from €151,178 to €131,178
- Deferred charges and accrued income +€8,519
up €8,519 (+86.7%), from €9,824 to €18,344
- Profit (loss) carried forward +€38,525
up €38,525 (+45,345%), from €85 to €38,610
- Reserves -€14,118
down €14,118 (-66.3%), from €21,300 to €7,182
- Debts after one year -€13,781
down €13,781 (-29.0%), from €47,552 to €33,771
- Other debts -€8,224
down €8,224 (-7.6%), from €108,287 to €100,063
- Tax, wage and social debts +€3,070
up €3,070 (+88.5%), from €3,469 to €6,539
- Gross operating margin +€30,767
up €30,767 (+63.6%), from €48,403 to €79,170
- Taxes +€9,767
up €9,767 (+185%), from €5,272 to €15,039
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 | €198,251 | €203,080 | +€4,829 | +2.4% |
| Fixed assets | 21/28 | €157,093 | €135,094 | -€21,999 | -14.0% |
| Intangible fixed assets | 21 | €151,178 | €131,178 | -€20,000 | -13.2% |
| Tangible fixed assets | 22/27 | €5,915 | €3,916 | -€1,999 | -33.8% |
| Furniture and vehicles | 24 | €5,915 | €3,916 | -€1,999 | -33.8% |
| Current assets | 29/58 | €41,158 | €67,986 | +€26,828 | +65.2% |
| Amounts receivable within one year | 40/41 | €21,922 | €300 | -€21,622 | -98.6% |
| Trade receivables | 40 | €19,194 | €300 | -€18,894 | -98.4% |
| Other amounts receivable | 41 | €2,728 | - | -€2,728 | |
| Cash at bank and in hand | 54/58 | €9,411 | €49,342 | +€39,931 | +424% |
| Deferred charges and accrued income | 490/1 | €9,824 | €18,344 | +€8,519 | +86.7% |
| Total equity and liabilities | 10/49 | €198,251 | €203,080 | +€4,829 | +2.4% |
| Equity | 10/15 | €24,385 | €48,792 | +€24,407 | +100% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,300 | €7,182 | -€14,118 | -66.3% |
| Distributable reserves | 133 | €21,300 | €7,182 | -€14,118 | -66.3% |
| Profit (loss) carried forward | 14 | €85 | €38,610 | +€38,525 | +45,345% |
| Amounts payable | 17/49 | €173,866 | €154,288 | -€19,578 | -11.3% |
| Amounts payable after more than one year | 17 | €47,552 | €33,771 | -€13,781 | -29.0% |
| Financial debts | 170/4 | €47,552 | €33,771 | -€13,781 | -29.0% |
| Amounts payable within one year | 42/48 | €126,314 | €120,517 | -€5,798 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €13,079 | €13,781 | +€702 | +5.4% |
| Financial debts | 43 | €1,395 | - | -€1,395 | |
| Credit institutions | 430/8 | €1,395 | - | -€1,395 | |
| Trade debts | 44 | €85 | €134 | +€49 | +58.2% |
| Suppliers | 440/4 | €85 | €134 | +€49 | +58.2% |
| Taxes, remuneration and social security | 45 | €3,469 | €6,539 | +€3,070 | +88.5% |
| Taxes | 450/3 | €3,469 | €6,539 | +€3,070 | +88.5% |
| Other amounts payable | 47/48 | €108,287 | €100,063 | -€8,224 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,793 | €21,999 | +€205 | +0.9% |
| Other operating charges | 640/8 | €264 | €644 | +€379 | +143% |
| Gross operating margin | 9900 | €48,403 | €79,170 | +€30,767 | +63.6% |
| Operating profit (loss) | 9901 | €26,345 | €56,527 | +€30,182 | +115% |
| Financial charges | 65/66B | €2,684 | €2,964 | +€280 | +10.4% |
| Recurring financial charges | 65 | €2,684 | €2,964 | +€280 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €23,661 | €53,564 | +€29,902 | +126% |
| Income taxes | 67/77 | €5,272 | €15,039 | +€9,767 | +185% |
| Profit (loss) for the period | 9904 | €18,389 | €38,525 | +€20,136 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €18,389 | €38,525 | +€20,136 | +109% |
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 20 October 2026 via checked.be.