Dr.R.Sönstabo: 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.
Dr.R.Sönstabo
Largest movements
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets -€27,181
down €27,181 (-3.9%), from €695,161 to €667,980
of which Land and buildings: -€17,369
- Cash +€23,810
up €23,810 (+38.5%), from €61,816 to €85,626
mainly Current investments (+€150,000) and Depreciation (+€34,098)
- Other debts -€89,169
down €89,169 (-38.5%), from €231,747 to €142,578
- Reserves -€43,086
down €43,086 (-6.8%), from €637,953 to €594,867
- Accrued charges and deferred income -€16,937
down €16,937 (-100%), from €16,937 to €0
- Gross operating margin +€25,018
up €25,018, from -€23,154 to €1,864
- Financial charges -€16,307
down €16,307 (-95.5%), from €17,081 to €774
- Taxes +€5,335
up €5,335 (+3,137%), from €170 to €5,505
- Depreciation -€2,433
down €2,433 (-6.7%), from €36,531 to €34,098
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 | €910,721 | €756,296 | -€154,425 | -17.0% |
| Fixed assets | 21/28 | €695,161 | €667,980 | -€27,181 | -3.9% |
| Tangible fixed assets | 22/27 | €695,161 | €667,980 | -€27,181 | -3.9% |
| Land and buildings | 22 | €634,128 | €616,759 | -€17,369 | -2.7% |
| Plant, machinery and equipment | 23 | €49,603 | €44,704 | -€4,899 | -9.9% |
| Furniture and vehicles | 24 | €11,430 | €6,517 | -€4,913 | -43.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €215,559 | €88,315 | -€127,244 | -59.0% |
| Amounts receivable within one year | 40/41 | €1,744 | €2,690 | +€946 | +54.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,744 | €2,690 | +€946 | +54.3% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,816 | €85,626 | +€23,810 | +38.5% |
| Deferred charges and accrued income | 490/1 | €2,000 | €0 | -€2,000 | -100% |
| Total equity and liabilities | 10/49 | €910,721 | €756,296 | -€154,425 | -17.0% |
| Equity | 10/15 | €656,545 | €613,459 | -€43,086 | -6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €637,953 | €594,867 | -€43,086 | -6.8% |
| Distributable reserves | 133 | €637,953 | €594,867 | -€43,086 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €254,176 | €142,837 | -€111,339 | -43.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €237,239 | €142,837 | -€94,402 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €2,170 | €0 | -€2,170 | -100% |
| Trade debts | 44 | €3,321 | €259 | -€3,062 | -92.2% |
| Suppliers | 440/4 | €3,321 | €259 | -€3,062 | -92.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €231,747 | €142,578 | -€89,169 | -38.5% |
| Accrued charges and deferred income | 492/3 | €16,937 | €0 | -€16,937 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,531 | €34,098 | -€2,433 | -6.7% |
| Other operating charges | 640/8 | €7,205 | €7,431 | +€226 | +3.1% |
| Gross operating margin | 9900 | -€23,154 | €1,864 | +€25,018 | |
| Operating profit (loss) | 9901 | -€66,890 | -€39,665 | +€27,225 | +40.7% |
| Financial income | 75/76B | €3,048 | €2,858 | -€191 | -6.3% |
| Recurring financial income | 75 | €3,048 | €2,858 | -€191 | -6.3% |
| Financial charges | 65/66B | €17,081 | €774 | -€16,307 | -95.5% |
| Recurring financial charges | 65 | €17,081 | €774 | -€16,307 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€80,923 | -€37,581 | +€43,341 | +53.6% |
| Income taxes | 67/77 | €170 | €5,505 | +€5,335 | +3,137% |
| Profit (loss) for the period | 9904 | -€81,093 | -€43,086 | +€38,006 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,093 | -€43,086 | +€38,006 | +46.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.