SONA: 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.
SONA
Largest movements
- Receivables within one year -€2,139
down €2,139 (-86.4%), from €2,475 to €337
of which Trade receivables: -€2,475
- Reserves +€6,793
up €6,793 (+23.9%), from €28,368 to €35,160
of which Distributable reserves: +€6,793
- Trade debts -€4,718
down €4,718 (-84.8%), from €5,566 to €848
- Other debts -€2,502
down €2,502 (-27.4%), from €9,133 to €6,630
- Tax, wage and social debts -€2,295
down €2,295 (-29.0%), from €7,900 to €5,605
- Financial charges +€1,985
up €1,985, from -€289 to €1,696
- Gross operating margin +€1,804
up €1,804 (+15.9%), from €11,314 to €13,117
- Taxes +€570
up €570 (+18.6%), from €3,071 to €3,641
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.
Derived cash bridge
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 | €57,966 | €55,244 | -€2,723 | -4.7% |
| Fixed assets | 21/28 | €840 | €420 | -€420 | -50.0% |
| Tangible fixed assets | 22/27 | €840 | €420 | -€420 | -50.0% |
| Plant, machinery and equipment | 23 | €840 | €420 | -€420 | -50.0% |
| Current assets | 29/58 | €57,126 | €54,824 | -€2,303 | -4.0% |
| Stocks and contracts in progress | 3 | €20,322 | €20,322 | = | 0.0% |
| Stocks | 30/36 | €20,322 | €20,322 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,475 | €337 | -€2,139 | -86.4% |
| Trade receivables | 40 | €2,475 | - | -€2,475 | |
| Other amounts receivable | 41 | - | €337 | +€337 | |
| Cash at bank and in hand | 54/58 | €34,329 | €34,165 | -€164 | -0.5% |
| Total equity and liabilities | 10/49 | €57,966 | €55,244 | -€2,723 | -4.7% |
| Equity | 10/15 | €35,368 | €42,160 | +€6,793 | +19.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €28,368 | €35,160 | +€6,793 | +23.9% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Distributable reserves | 133 | €27,668 | €34,460 | +€6,793 | +24.6% |
| Amounts payable | 17/49 | €22,599 | €13,083 | -€9,515 | -42.1% |
| Amounts payable within one year | 42/48 | €22,599 | €13,083 | -€9,515 | -42.1% |
| Trade debts | 44 | €5,566 | €848 | -€4,718 | -84.8% |
| Suppliers | 440/4 | €5,566 | €848 | -€4,718 | -84.8% |
| Taxes, remuneration and social security | 45 | €7,900 | €5,605 | -€2,295 | -29.0% |
| Taxes | 450/3 | €7,900 | €5,605 | -€2,295 | -29.0% |
| Other amounts payable | 47/48 | €9,133 | €6,630 | -€2,502 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €420 | = | 0.0% |
| Other operating charges | 640/8 | €551 | €571 | +€20 | +3.7% |
| Gross operating margin | 9900 | €11,314 | €13,117 | +€1,804 | +15.9% |
| Operating profit (loss) | 9901 | €10,343 | €12,126 | +€1,783 | +17.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | -€289 | €1,696 | +€1,985 | |
| Recurring financial charges | 65 | -€289 | €1,696 | +€1,985 | |
| Profit (loss) for the period before taxes | 9903 | €10,632 | €10,434 | -€198 | -1.9% |
| Income taxes | 67/77 | €3,071 | €3,641 | +€570 | +18.6% |
| Profit (loss) for the period | 9904 | €7,561 | €6,793 | -€768 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,561 | €6,793 | -€768 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.