SON N: 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 N
Largest movements
- Cash +€4,961
up €4,961 (+70.3%), from €7,062 to €12,023
mainly Net result for the year (+€21,352) and Depreciation (+€883)
- Deferred charges and accrued income +€898
new in 2024: €898
- Tangible fixed assets -€883
down €883 (-20.4%), from €4,321 to €3,439
- Stocks and contracts +€863
up €863 (+64.6%), from €1,335 to €2,198
- Profit (loss) carried forward +€21,352
up €21,352, from -€10,658 to €10,695
- Other debts -€14,307
down €14,307 (-95.9%), from €14,917 to €610
- Trade debts -€742
down €742 (-13.5%), from €5,501 to €4,759
- Tax, wage and social debts -€479
down €479 (-30.4%), from €1,576 to €1,098
- Gross operating margin +€41,157
up €41,157, from -€16,473 to €24,684
- Financial charges +€1,194
up €1,194 (+758.9%), from €157 to €1,352
- Taxes +€1,098
new in 2024: €1,098
- Depreciation +€791
up €791 (+859.3%), from €92 to €883
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,337 | €20,161 | +€5,825 | +40.6% |
| Fixed assets | 21/28 | €4,321 | €3,439 | -€883 | -20.4% |
| Tangible fixed assets | 22/27 | €4,321 | €3,439 | -€883 | -20.4% |
| Furniture and vehicles | 24 | €4,321 | €3,439 | -€883 | -20.4% |
| Current assets | 29/58 | €10,016 | €16,723 | +€6,707 | +67.0% |
| Stocks and contracts in progress | 3 | €1,335 | €2,198 | +€863 | +64.6% |
| Stocks | 30/36 | €1,335 | €2,198 | +€863 | +64.6% |
| Amounts receivable within one year | 40/41 | €1,619 | €1,603 | -€15 | -0.9% |
| Other amounts receivable | 41 | €1,619 | €1,603 | -€15 | -0.9% |
| Cash at bank and in hand | 54/58 | €7,062 | €12,023 | +€4,961 | +70.3% |
| Deferred charges and accrued income | 490/1 | - | €898 | +€898 | |
| Total equity and liabilities | 10/49 | €14,337 | €20,161 | +€5,825 | +40.6% |
| Equity | 10/15 | -€7,658 | €13,695 | +€21,352 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,658 | €10,695 | +€21,352 | |
| Amounts payable | 17/49 | €21,995 | €6,467 | -€15,528 | -70.6% |
| Amounts payable within one year | 42/48 | €21,995 | €6,467 | -€15,528 | -70.6% |
| Trade debts | 44 | €5,501 | €4,759 | -€742 | -13.5% |
| Suppliers | 440/4 | €5,501 | €4,759 | -€742 | -13.5% |
| Taxes, remuneration and social security | 45 | €1,576 | €1,098 | -€479 | -30.4% |
| Taxes | 450/3 | €1,576 | €1,098 | -€479 | -30.4% |
| Other amounts payable | 47/48 | €14,917 | €610 | -€14,307 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €883 | +€791 | +859.3% |
| Other operating charges | 640/8 | €240 | - | -€240 | |
| Gross operating margin | 9900 | -€16,473 | €24,684 | +€41,157 | |
| Operating profit (loss) | 9901 | -€16,805 | €23,802 | +€40,607 | |
| Financial charges | 65/66B | €157 | €1,352 | +€1,194 | +758.9% |
| Recurring financial charges | 65 | €157 | €1,352 | +€1,194 | +758.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,962 | €22,450 | +€39,412 | |
| Income taxes | 67/77 | - | €1,098 | +€1,098 | |
| Profit (loss) for the period | 9904 | -€16,962 | €21,352 | +€38,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,962 | €21,352 | +€38,315 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.