SONA: what changed
What changed
SONA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€8,666
2024 · -€14,934+€6,268
Equity
€592,172
2024 · €600,838-€8,666
Cash
€21,286
2024 · €13,302+€7,984
Balance sheet total
€1.2m
2024 · €1.3m-€39,587
Largest movements
Assets
- Tangible fixed assets -€33,391
down €33,391 (-3.3%), from €1.0m to €977,079
- Current investments -€13,182
down €13,182 (-5.0%), from €262,912 to €249,730
Equity and liabilities
- Debts after one year -€27,952
down €27,952 (-5.9%), from €472,083 to €444,131
Income statement
- Gross operating margin +€7,725
up €7,725 (+31.7%), from €24,375 to €32,100
- Taxes +€2,039
up €2,039 (+68.4%), from €2,981 to €5,020
- Financial income +€1,198
up €1,198 (+19.1%), from €6,265 to €7,464
- Financial charges +€488
up €488 (+4.7%), from €10,285 to €10,773
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€14,934
Gross operating margin
+€7,725
Other operating charges
-€128
Financial income
+€1,198
Financial charges
-€488
Taxes
-€2,039
Result 2025
-€8,666
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,363
Investment
+€13,182
Financing
-€27,561
Cash 2024
€13,302
From operations (derived)
+€22,363
Net result for the year
-€8,666
Depreciation
+€33,391
Receivables within one year
+€998
Provisions
-€7,631
Trade debts
-€427
Tax, wage and social debts
+€2,070
Other debts
+€2,628
Investment (derived)
+€13,182
Current investments
+€13,182
Financing
-€27,561
Debts after one year
-€27,952
Current portion of long-term debt
+€391
Cash 2025
€21,286
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,287,682 | €1,248,095 | -€39,587 | -3.1% |
| Fixed assets | 21/28 | €1,010,470 | €977,079 | -€33,391 | -3.3% |
| Tangible fixed assets | 22/27 | €1,010,470 | €977,079 | -€33,391 | -3.3% |
| Land and buildings | 22 | €1,010,470 | €977,079 | -€33,391 | -3.3% |
| Current assets | 29/58 | €277,211 | €271,016 | -€6,196 | -2.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €998 | €0 | -€998 | -100% |
| Trade receivables | 40 | €998 | €0 | -€998 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €262,912 | €249,730 | -€13,182 | -5.0% |
| Cash at bank and in hand | 54/58 | €13,302 | €21,286 | +€7,984 | +60.0% |
| Total equity and liabilities | 10/49 | €1,287,682 | €1,248,095 | -€39,587 | -3.1% |
| Equity | 10/15 | €600,838 | €592,172 | -€8,666 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €582,238 | €573,572 | -€8,666 | -1.5% |
| Tax-exempt reserves | 132 | €531,212 | €508,319 | -€22,892 | -4.3% |
| Distributable reserves | 133 | €51,027 | €65,253 | +€14,226 | +27.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €177,071 | €169,440 | -€7,631 | -4.3% |
| Deferred taxes | 168 | €177,071 | €169,440 | -€7,631 | -4.3% |
| Amounts payable | 17/49 | €509,773 | €486,483 | -€23,291 | -4.6% |
| Amounts payable after more than one year | 17 | €472,083 | €444,131 | -€27,952 | -5.9% |
| Financial debts | 170/4 | €472,083 | €444,131 | -€27,952 | -5.9% |
| Amounts payable within one year | 42/48 | €37,691 | €42,352 | +€4,661 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €27,561 | €27,952 | +€391 | +1.4% |
| Trade debts | 44 | €3,983 | €3,556 | -€427 | -10.7% |
| Suppliers | 440/4 | €3,983 | €3,556 | -€427 | -10.7% |
| Taxes, remuneration and social security | 45 | €4,431 | €6,501 | +€2,070 | +46.7% |
| Taxes | 450/3 | €4,431 | €6,501 | +€2,070 | +46.7% |
| Other amounts payable | 47/48 | €1,715 | €4,343 | +€2,628 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,391 | €33,391 | = | 0.0% |
| Other operating charges | 640/8 | €6,548 | €6,675 | +€128 | +2.0% |
| Gross operating margin | 9900 | €24,375 | €32,100 | +€7,725 | +31.7% |
| Operating profit (loss) | 9901 | -€15,564 | -€7,967 | +€7,597 | +48.8% |
| Financial income | 75/76B | €6,265 | €7,464 | +€1,198 | +19.1% |
| Recurring financial income | 75 | €6,265 | €7,464 | +€1,198 | +19.1% |
| Financial charges | 65/66B | €10,285 | €10,773 | +€488 | +4.7% |
| Recurring financial charges | 65 | €10,285 | €10,773 | +€488 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,584 | -€11,277 | +€8,307 | +42.4% |
| Transfer from deferred taxes | 780 | €7,631 | €7,631 | = | 0.0% |
| Income taxes | 67/77 | €2,981 | €5,020 | +€2,039 | +68.4% |
| Profit (loss) for the period | 9904 | -€14,934 | -€8,666 | +€6,268 | +42.0% |
| Transfer from tax-exempt reserves | 789 | €22,892 | €22,892 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,958 | €14,226 | +€6,268 | +78.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.