SON GOKU: 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.
SON GOKU
Largest movements
- Tangible fixed assets +€278,550
up €278,550 (+53.2%), from €523,391 to €801,941
- Cash -€82,812
down €82,812 (-78.4%), from €105,606 to €22,794
mainly Investment in fixed assets (net) (-€288,867) and Debts after one year (-€99,381)
- Revaluation surpluses +€278,550
new in 2025: €278,550
- Debts after one year -€99,381
down €99,381 (-29.4%), from €338,424 to €239,044
of which Financial debts: -€118,308
- Reserves +€35,862
up €35,862 (+36.0%), from €99,571 to €135,434
of which Distributable reserves: +€37,775
- Gross operating margin +€8,684
up €8,684 (+13.7%), from €63,432 to €72,117
- Taxes +€6,402
up €6,402 (+63.6%), from €10,058 to €16,460
- Depreciation -€4,279
down €4,279 (-29.3%), from €14,596 to €10,317
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 | €631,913 | €826,853 | +€194,940 | +30.8% |
| Fixed assets | 21/28 | €523,391 | €801,941 | +€278,550 | +53.2% |
| Tangible fixed assets | 22/27 | €523,391 | €801,941 | +€278,550 | +53.2% |
| Land and buildings | 22 | €523,391 | €801,941 | +€278,550 | +53.2% |
| Current assets | 29/58 | €108,522 | €24,912 | -€83,611 | -77.0% |
| Amounts receivable within one year | 40/41 | €2,916 | €2,118 | -€799 | -27.4% |
| Trade receivables | 40 | €2,916 | €2,118 | -€799 | -27.4% |
| Cash at bank and in hand | 54/58 | €105,606 | €22,794 | -€82,812 | -78.4% |
| Total equity and liabilities | 10/49 | €631,913 | €826,853 | +€194,940 | +30.8% |
| Equity | 10/15 | €234,330 | €548,743 | +€314,412 | +134% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €278,550 | +€278,550 | |
| Reserves | 13 | €99,571 | €135,434 | +€35,862 | +36.0% |
| Non-distributable reserves | 130/1 | €11,160 | €11,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,160 | €11,160 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,214 | €52,300 | -€1,913 | -3.5% |
| Distributable reserves | 133 | €34,198 | €71,973 | +€37,775 | +110% |
| Profit (loss) carried forward | 14 | €23,159 | €23,159 | = | 0.0% |
| Provisions and deferred taxes | 16 | €13,553 | €13,075 | -€478 | -3.5% |
| Deferred taxes | 168 | €13,553 | €13,075 | -€478 | -3.5% |
| Amounts payable | 17/49 | €384,029 | €265,035 | -€118,995 | -31.0% |
| Amounts payable after more than one year | 17 | €338,424 | €239,044 | -€99,381 | -29.4% |
| Financial debts | 170/4 | €118,308 | - | -€118,308 | |
| Other amounts payable | 178/9 | €220,116 | €239,044 | +€18,927 | +8.6% |
| Amounts payable within one year | 42/48 | €23,283 | €9,400 | -€13,882 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €8,050 | - | -€8,050 | |
| Trade debts | 44 | €9,674 | €7,940 | -€1,734 | -17.9% |
| Suppliers | 440/4 | €9,674 | €7,940 | -€1,734 | -17.9% |
| Taxes, remuneration and social security | 45 | €5,558 | €1,460 | -€4,098 | -73.7% |
| Taxes | 450/3 | €5,558 | €1,460 | -€4,098 | -73.7% |
| Accrued charges and deferred income | 492/3 | €22,322 | €16,591 | -€5,732 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,596 | €10,317 | -€4,279 | -29.3% |
| Other operating charges | 640/8 | €1,972 | €2,136 | +€164 | +8.3% |
| Gross operating margin | 9900 | €63,432 | €72,117 | +€8,684 | +13.7% |
| Operating profit (loss) | 9901 | €46,864 | €59,664 | +€12,800 | +27.3% |
| Financial charges | 65/66B | €18,622 | €18,137 | -€485 | -2.6% |
| Recurring financial charges | 65 | €18,622 | €18,137 | -€485 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €28,242 | €41,527 | +€13,285 | +47.0% |
| Transfer from deferred taxes | 780 | €478 | €478 | = | 0.0% |
| Income taxes | 67/77 | €10,058 | €16,460 | +€6,402 | +63.6% |
| Profit (loss) for the period | 9904 | €18,662 | €25,545 | +€6,883 | +36.9% |
| Transfer from tax-exempt reserves | 789 | €1,913 | €1,913 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,575 | €27,459 | +€6,883 | +33.5% |
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 23 October 2026 via checked.be.