SONA PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year +€428,494
up €428,494 (+234%), from €182,839 to €611,333
of which Trade receivables: +€428,494
- Stocks and contracts +€26,206
up €26,206 (+30.0%), from €87,424 to €113,629
- Tangible fixed assets -€9,025
down €9,025 (-25.5%), from €35,425 to €26,400
of which Furniture and vehicles: -€6,585
- Financial fixed assets +€9,000
up €9,000 (+39.6%), from €22,737 to €31,737
- Trade debts +€451,809
up €451,809 (+207%), from €218,789 to €670,599
- Staff costs +€21,022
up €21,022 (+37.1%), from €56,671 to €77,694
- Gross operating margin +€11,977
up €11,977 (+12.6%), from €94,823 to €106,801
- Other operating charges +€3,761
up €3,761 (+53.2%), from €7,070 to €10,831
- Taxes -€2,472
down €2,472 (-55.2%), from €4,475 to €2,003
- Financial income +€2,466
up €2,466 (+524,602%), from €0 to €2,466
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 | €362,796 | €817,789 | +€454,994 | +125% |
| Fixed assets | 21/28 | €58,163 | €58,137 | -€25 | 0.0% |
| Tangible fixed assets | 22/27 | €35,425 | €26,400 | -€9,025 | -25.5% |
| Plant, machinery and equipment | 23 | €67 | - | -€67 | |
| Furniture and vehicles | 24 | €29,744 | €23,159 | -€6,585 | -22.1% |
| Other tangible fixed assets | 26 | €5,615 | €3,241 | -€2,374 | -42.3% |
| Financial fixed assets | 28 | €22,737 | €31,737 | +€9,000 | +39.6% |
| Current assets | 29/58 | €304,633 | €759,652 | +€455,019 | +149% |
| Stocks and contracts in progress | 3 | €87,424 | €113,629 | +€26,206 | +30.0% |
| Stocks | 30/36 | €87,424 | €113,629 | +€26,206 | +30.0% |
| Amounts receivable within one year | 40/41 | €182,839 | €611,333 | +€428,494 | +234% |
| Trade receivables | 40 | €182,741 | €611,235 | +€428,494 | +234% |
| Other amounts receivable | 41 | €99 | €99 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,820 | €34,128 | +€3,308 | +10.7% |
| Deferred charges and accrued income | 490/1 | €3,550 | €561 | -€2,989 | -84.2% |
| Total equity and liabilities | 10/49 | €362,796 | €817,789 | +€454,994 | +125% |
| Equity | 10/15 | €49,054 | €56,351 | +€7,297 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,994 | €48,291 | +€7,297 | +17.8% |
| Amounts payable | 17/49 | €313,741 | €761,438 | +€447,697 | +143% |
| Amounts payable within one year | 42/48 | €313,741 | €761,438 | +€447,697 | +143% |
| Trade debts | 44 | €218,789 | €670,599 | +€451,809 | +207% |
| Suppliers | 440/4 | €218,789 | €670,599 | +€451,809 | +207% |
| Advances received on contracts in progress | 46 | €2,894 | €2,894 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €71,506 | €73,533 | +€2,027 | +2.8% |
| Taxes | 450/3 | €37,963 | €34,120 | -€3,843 | -10.1% |
| Remuneration and social security | 454/9 | €33,544 | €39,413 | +€5,870 | +17.5% |
| Other amounts payable | 47/48 | €20,552 | €14,412 | -€6,140 | -29.9% |
| Remuneration, social security and pensions | 62 | €56,671 | €77,694 | +€21,022 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,066 | €9,025 | -€40 | -0.4% |
| Other operating charges | 640/8 | €7,070 | €10,831 | +€3,761 | +53.2% |
| Gross operating margin | 9900 | €94,823 | €106,801 | +€11,977 | +12.6% |
| Operating profit (loss) | 9901 | €22,016 | €9,251 | -€12,766 | -58.0% |
| Financial income | 75/76B | €0 | €2,466 | +€2,466 | +524,602% |
| Recurring financial income | 75 | €0 | €2,466 | +€2,466 | +524,602% |
| Financial charges | 65/66B | €1,546 | €2,416 | +€870 | +56.3% |
| Recurring financial charges | 65 | €1,546 | €2,416 | +€870 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €20,471 | €9,300 | -€11,171 | -54.6% |
| Income taxes | 67/77 | €4,475 | €2,003 | -€2,472 | -55.2% |
| Profit (loss) for the period | 9904 | €15,996 | €7,297 | -€8,699 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,996 | €7,297 | -€8,699 | -54.4% |
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 13 October 2026 via checked.be.