Son & Sons: 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 & Sons
Largest movements
- Receivables within one year -€68,465
down €68,465 (-25.3%), from €270,989 to €202,524
- Cash -€24,226
down €24,226 (-95.3%), from €25,412 to €1,186
mainly Other debts (-€89,284) and Net result for the year (-€2,943)
- Other debts -€89,284
down €89,284 (-20.5%), from €434,668 to €345,384
- Financial income -€14,680
down €14,680 (-99.6%), from €14,737 to €57
- Gross operating margin -€1,425
down €1,425 (-144.1%), from -€989 to -€2,415
- Other operating charges -€113
down €113 (-17.3%), from €653 to €540
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 | €582,396 | €489,705 | -€92,691 | -15.9% |
| Fixed assets | 21/28 | €214,400 | €214,400 | = | 0.0% |
| Financial fixed assets | 28 | €214,400 | €214,400 | = | 0.0% |
| Current assets | 29/58 | €367,996 | €275,305 | -€92,691 | -25.2% |
| Amounts receivable within one year | 40/41 | €270,989 | €202,524 | -€68,465 | -25.3% |
| Other amounts receivable | 41 | €270,989 | €202,524 | -€68,465 | -25.3% |
| Cash at bank and in hand | 54/58 | €25,412 | €1,186 | -€24,226 | -95.3% |
| Deferred charges and accrued income | 490/1 | €71,595 | €71,595 | = | 0.0% |
| Total equity and liabilities | 10/49 | €582,396 | €489,705 | -€92,691 | -15.9% |
| Equity | 10/15 | €147,263 | €144,321 | -€2,943 | -2.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €134,763 | €131,821 | -€2,943 | -2.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €132,263 | €129,321 | -€2,943 | -2.2% |
| Amounts payable | 17/49 | €435,132 | €345,384 | -€89,748 | -20.6% |
| Amounts payable within one year | 42/48 | €435,132 | €345,384 | -€89,748 | -20.6% |
| Trade debts | 44 | €464 | - | -€464 | |
| Suppliers | 440/4 | €464 | - | -€464 | |
| Other amounts payable | 47/48 | €434,668 | €345,384 | -€89,284 | -20.5% |
| Other operating charges | 640/8 | €653 | €540 | -€113 | -17.3% |
| Gross operating margin | 9900 | -€989 | -€2,415 | -€1,425 | -144.1% |
| Operating profit (loss) | 9901 | -€1,642 | -€2,955 | -€1,313 | -80.0% |
| Financial income | 75/76B | €14,737 | €57 | -€14,680 | -99.6% |
| Recurring financial income | 75 | €14,737 | €57 | -€14,680 | -99.6% |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.4% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €13,050 | -€2,943 | -€15,993 | |
| Profit (loss) for the period | 9904 | €13,050 | -€2,943 | -€15,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,050 | -€2,943 | -€15,993 |
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 9 October 2026 via checked.be.