SONA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€64,064
up €64,064 (+3,203%), from €2,000 to €66,064
mainly Net result for the year (+€51,884) and Tax, wage and social debts (+€25,248)
- Receivables within one year +€16,085
new in 2025: €16,085
- Deferred charges and accrued income +€1,378
new in 2025: €1,378
- Formation expenses -€901
down €901 (-33.6%), from €2,683 to €1,782
- Reserves +€51,640
new in 2025: €51,640
- Tax, wage and social debts +€25,248
new in 2025: €25,248
- Trade debts +€4,163
up €4,163 (+437%), from €954 to €5,117
- Accrued charges and deferred income -€1,277
down €1,277 (-64.7%), from €1,974 to €698
- Gross operating margin +€67,473
up €67,473, from -€225 to €67,248
- Taxes +€13,504
new in 2025: €13,504
- Depreciation +€881
up €881 (+4,462%), from €20 to €901
- Financial charges +€773
new in 2025: €773
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 | €4,683 | €85,310 | +€80,626 | +1,722% |
| Formation expenses | 20 | €2,683 | €1,782 | -€901 | -33.6% |
| Current assets | 29/58 | €2,000 | €83,527 | +€81,527 | +4,076% |
| Amounts receivable within one year | 40/41 | - | €16,085 | +€16,085 | |
| Trade receivables | 40 | - | €16,085 | +€16,085 | |
| Cash at bank and in hand | 54/58 | €2,000 | €66,064 | +€64,064 | +3,203% |
| Deferred charges and accrued income | 490/1 | - | €1,378 | +€1,378 | |
| Total equity and liabilities | 10/49 | €4,683 | €85,310 | +€80,626 | +1,722% |
| Equity | 10/15 | €1,756 | €53,640 | +€51,884 | +2,955% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €51,640 | +€51,640 | |
| Distributable reserves | 133 | - | €51,640 | +€51,640 | |
| Profit (loss) carried forward | 14 | -€244 | €0 | +€244 | |
| Amounts payable | 17/49 | €2,928 | €31,670 | +€28,742 | +982% |
| Amounts payable within one year | 42/48 | €954 | €30,972 | +€30,019 | +3,148% |
| Trade debts | 44 | €954 | €5,117 | +€4,163 | +437% |
| Suppliers | 440/4 | €954 | €5,117 | +€4,163 | +437% |
| Taxes, remuneration and social security | 45 | - | €25,248 | +€25,248 | |
| Taxes | 450/3 | - | €25,248 | +€25,248 | |
| Other amounts payable | 47/48 | - | €607 | +€607 | |
| Accrued charges and deferred income | 492/3 | €1,974 | €698 | -€1,277 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €901 | +€881 | +4,462% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | -€225 | €67,248 | +€67,473 | |
| Operating profit (loss) | 9901 | -€244 | €66,161 | +€66,406 | |
| Financial charges | 65/66B | - | €773 | +€773 | |
| Recurring financial charges | 65 | - | €773 | +€773 | |
| Profit (loss) for the period before taxes | 9903 | -€244 | €65,388 | +€65,633 | |
| Income taxes | 67/77 | - | €13,504 | +€13,504 | |
| Profit (loss) for the period | 9904 | -€244 | €51,884 | +€52,129 | |
| Profit (loss) for the period to be appropriated | 9905 | -€244 | €51,884 | +€52,129 |
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 14 October 2026 via checked.be.