SON & CO: what changed
Two fiscal 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.
SON & CO
Largest movements
- Stocks and contracts +€5,327
up €5,327 (+13.5%), from €39,503 to €44,829
- Receivables within one year -€3,718
no longer reported in 2025 (was €3,718)
of which Trade receivables: -€3,664
- Cash +€1,029
up €1,029 (+191.6%), from €537 to €1,567
mainly Net result for the year (+€3,720) and Receivables within one year (+€3,718)
- Profit (loss) carried forward +€3,720
up €3,720 (+2.4%), from -€155,176 to -€151,456
- Other debts -€2,586
down €2,586 (-1.5%), from €174,566 to €171,980
- Trade debts +€2,249
up €2,249 (+58.7%), from €3,828 to €6,077
- Tax, wage and social debts -€744
down €744 (-38.4%), from €1,940 to €1,195
- Gross operating margin +€13,738
up €13,738, from -€9,865 to €3,873
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 | €43,758 | €46,396 | +€2,638 | +6.0% |
| Current assets | 29/58 | €43,758 | €46,396 | +€2,638 | +6.0% |
| Stocks and contracts in progress | 3 | €39,503 | €44,829 | +€5,327 | +13.5% |
| Stocks | 30/36 | €39,503 | €44,829 | +€5,327 | +13.5% |
| Amounts receivable within one year | 40/41 | €3,718 | - | -€3,718 | |
| Trade receivables | 40 | €3,664 | - | -€3,664 | |
| Other amounts receivable | 41 | €54 | - | -€54 | |
| Cash at bank and in hand | 54/58 | €537 | €1,567 | +€1,029 | +191.6% |
| Total equity and liabilities | 10/49 | €43,758 | €46,396 | +€2,638 | +6.0% |
| Equity | 10/15 | -€136,576 | -€132,856 | +€3,720 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,176 | -€151,456 | +€3,720 | +2.4% |
| Amounts payable | 17/49 | €180,334 | €179,252 | -€1,081 | -0.6% |
| Amounts payable within one year | 42/48 | €180,334 | €179,252 | -€1,081 | -0.6% |
| Trade debts | 44 | €3,828 | €6,077 | +€2,249 | +58.7% |
| Suppliers | 440/4 | €3,828 | €6,077 | +€2,249 | +58.7% |
| Taxes, remuneration and social security | 45 | €1,940 | €1,195 | -€744 | -38.4% |
| Taxes | 450/3 | €1,940 | €1,195 | -€744 | -38.4% |
| Other amounts payable | 47/48 | €174,566 | €171,980 | -€2,586 | -1.5% |
| Gross operating margin | 9900 | -€9,865 | €3,873 | +€13,738 | |
| Operating profit (loss) | 9901 | -€9,865 | €3,873 | +€13,738 | |
| Financial charges | 65/66B | €188 | €153 | -€34 | -18.3% |
| Recurring financial charges | 65 | €188 | €153 | -€34 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,052 | €3,720 | +€13,772 | |
| Profit (loss) for the period | 9904 | -€10,052 | €3,720 | +€13,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,052 | €3,720 | +€13,772 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.