SONAHE: 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.
SONAHE
Largest movements
- Receivables within one year +€34,592
up €34,592 (+10.7%), from €322,179 to €356,772
of which Other amounts receivable: +€40,955
- Deferred charges and accrued income -€30,113
down €30,113 (-37.2%), from €81,019 to €50,906
- Cash +€29,253
up €29,253 (+62.1%), from €47,099 to €76,353
mainly Net result for the year (+€82,610) and Deferred charges and accrued income (+€30,113)
- Current investments +€9,594
up €9,594 (+59.0%), from €16,259 to €25,853
- Reserves +€83,000
up €83,000 (+21.5%), from €386,200 to €469,200
- Other debts -€35,000
no longer reported in 2024 (was €35,000)
- Tax, wage and social debts -€15,000
down €15,000 (-58.7%), from €25,569 to €10,569
- Trade debts +€5,418
up €5,418 (+180.5%), from €3,002 to €8,420
- Gross operating margin -€57,616
down €57,616 (-38.6%), from €149,095 to €91,479
- Taxes -€15,961
down €15,961 (-39.3%), from €40,569 to €24,607
- Financial income +€10,322
up €10,322 (+60.6%), from €17,022 to €27,344
- Financial charges +€5,945
up €5,945 (+1391.3%), from €427 to €6,373
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.
Cash bridge derived
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 | €474,929 | €513,634 | +€38,705 | +8.1% |
| Fixed assets | 21/28 | €8,372 | €3,750 | -€4,621 | -55.2% |
| Tangible fixed assets | 22/27 | €8,300 | €3,679 | -€4,621 | -55.7% |
| Furniture and vehicles | 24 | €8,300 | €3,679 | -€4,621 | -55.7% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €466,557 | €509,883 | +€43,326 | +9.3% |
| Amounts receivable within one year | 40/41 | €322,179 | €356,772 | +€34,592 | +10.7% |
| Trade receivables | 40 | €6,362 | - | -€6,362 | |
| Other amounts receivable | 41 | €315,817 | €356,772 | +€40,955 | +13.0% |
| Current investments | 50/53 | €16,259 | €25,853 | +€9,594 | +59.0% |
| Cash at bank and in hand | 54/58 | €47,099 | €76,353 | +€29,253 | +62.1% |
| Deferred charges and accrued income | 490/1 | €81,019 | €50,906 | -€30,113 | -37.2% |
| Total equity and liabilities | 10/49 | €474,929 | €513,634 | +€38,705 | +8.1% |
| Equity | 10/15 | €401,872 | €484,483 | +€82,610 | +20.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €386,200 | €469,200 | +€83,000 | +21.5% |
| Distributable reserves | 133 | €386,200 | €469,200 | +€83,000 | +21.5% |
| Profit (loss) carried forward | 14 | €1,412 | €1,023 | -€390 | -27.6% |
| Amounts payable | 17/49 | €73,056 | €29,151 | -€43,905 | -60.1% |
| Amounts payable within one year | 42/48 | €73,056 | €29,151 | -€43,905 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €9,486 | €10,163 | +€677 | +7.1% |
| Trade debts | 44 | €3,002 | €8,420 | +€5,418 | +180.5% |
| Suppliers | 440/4 | €3,002 | €8,420 | +€5,418 | +180.5% |
| Taxes, remuneration and social security | 45 | €25,569 | €10,569 | -€15,000 | -58.7% |
| Taxes | 450/3 | €25,569 | €10,569 | -€15,000 | -58.7% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,656 | €4,621 | -€34 | -0.7% |
| Other operating charges | 640/8 | €1,077 | €611 | -€466 | -43.2% |
| Gross operating margin | 9900 | €149,095 | €91,479 | -€57,616 | -38.6% |
| Operating profit (loss) | 9901 | €143,362 | €86,246 | -€57,116 | -39.8% |
| Financial income | 75/76B | €17,022 | €27,344 | +€10,322 | +60.6% |
| Recurring financial income | 75 | €17,022 | €27,344 | +€10,322 | +60.6% |
| Financial charges | 65/66B | €427 | €6,373 | +€5,945 | +1391.3% |
| Recurring financial charges | 65 | €427 | €6,373 | +€5,945 | +1391.3% |
| Profit (loss) for the period before taxes | 9903 | €159,956 | €107,218 | -€52,739 | -33.0% |
| Income taxes | 67/77 | €40,569 | €24,607 | -€15,961 | -39.3% |
| Profit (loss) for the period | 9904 | €119,388 | €82,610 | -€36,778 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €119,388 | €82,610 | -€36,778 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.