Dr. SONJA WIND: 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. SONJA WIND
Largest movements
- Cash -€211,764
down €211,764 (-80.3%), from €263,869 to €52,105
mainly Contributions, distributions and other (-€326,600) and Other debts (-€35,290)
- Deferred charges and accrued income -€10,254
down €10,254 (-26.2%), from €39,077 to €28,823
- Profit (loss) carried forward -€223,025
down €223,025 (-100.0%), from €223,049 to €24
- Tax, wage and social debts +€37,441
up €37,441 (+177.3%), from €21,120 to €58,561
- Other debts -€35,290
down €35,290 (-69.0%), from €51,148 to €15,858
- Gross operating margin +€16,017
up €16,017 (+13.8%), from €115,686 to €131,702
- Taxes +€3,469
up €3,469 (+14.1%), from €24,570 to €28,040
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 | €315,777 | €93,043 | -€222,734 | -70.5% |
| Fixed assets | 21/28 | €1,423 | €707 | -€716 | -50.3% |
| Tangible fixed assets | 22/27 | €1,273 | €557 | -€716 | -56.2% |
| Furniture and vehicles | 24 | €1,273 | €557 | -€716 | -56.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €314,354 | €92,336 | -€222,018 | -70.6% |
| Current investments | 50/53 | €11,408 | €11,408 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,869 | €52,105 | -€211,764 | -80.3% |
| Deferred charges and accrued income | 490/1 | €39,077 | €28,823 | -€10,254 | -26.2% |
| Total equity and liabilities | 10/49 | €315,777 | €93,043 | -€222,734 | -70.5% |
| Equity | 10/15 | €243,509 | €18,624 | -€224,885 | -92.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €223,049 | €24 | -€223,025 | -100.0% |
| Amounts payable | 17/49 | €72,268 | €74,419 | +€2,151 | +3.0% |
| Amounts payable within one year | 42/48 | €72,268 | €74,419 | +€2,151 | +3.0% |
| Taxes, remuneration and social security | 45 | €21,120 | €58,561 | +€37,441 | +177.3% |
| Taxes | 450/3 | €21,120 | €58,561 | +€37,441 | +177.3% |
| Other amounts payable | 47/48 | €51,148 | €15,858 | -€35,290 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €716 | -€77 | -9.8% |
| Other operating charges | 640/8 | €767 | €1,227 | +€460 | +60.0% |
| Gross operating margin | 9900 | €115,686 | €131,702 | +€16,017 | +13.8% |
| Operating profit (loss) | 9901 | €114,126 | €129,760 | +€15,634 | +13.7% |
| Financial income | 75/76B | €57 | €70 | +€13 | +23.5% |
| Recurring financial income | 75 | €57 | €70 | +€13 | +23.5% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €114,109 | €129,755 | +€15,646 | +13.7% |
| Income taxes | 67/77 | €24,570 | €28,040 | +€3,469 | +14.1% |
| Profit (loss) for the period | 9904 | €89,539 | €101,715 | +€12,176 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,539 | €101,715 | +€12,176 | +13.6% |
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 12 October 2026 via checked.be.