SONAM: 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.
SONAM
Largest movements
- Receivables within one year +€10,041
up €10,041 (+264%), from €3,806 to €13,847
of which Other amounts receivable: +€5,458
- Cash +€8,022
up €8,022 (+157%), from €5,125 to €13,147
mainly Depreciation (+€8,995) and Current portion of long-term debt (+€7,498)
- Intangible fixed assets -€7,857
down €7,857 (-33.3%), from €23,571 to €15,714
- Receivables after one year -€6,273
down €6,273 (-100%), from €6,273 to €0
- Other debts -€8,426
down €8,426 (-100%), from €8,426 to €0
- Current portion of long-term debt +€7,498
new in 2025: €7,498
- Advances received +€4,261
new in 2025: €4,261
- Debts after one year +€3,878
new in 2025: €3,878
- Reserves -€2,749
down €2,749 (-13.9%), from €19,779 to €17,031
- Other operating charges +€2,345
up €2,345 (+597%), from €393 to €2,738
- Financial charges +€2,270
up €2,270 (+105%), from €2,161 to €4,430
of which Non-recurring financial charges: +€1,561
- Gross operating margin -€1,308
down €1,308 (-7.3%), from €17,844 to €16,536
- Staff costs +€1,267
up €1,267 (+64.0%), from €1,980 to €3,248
- Taxes -€1,070
down €1,070 (-100%), from €1,070 to €0
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 | €40,541 | €44,479 | +€3,938 | +9.7% |
| Fixed assets | 21/28 | €25,337 | €17,394 | -€7,943 | -31.3% |
| Intangible fixed assets | 21 | €23,571 | €15,714 | -€7,857 | -33.3% |
| Tangible fixed assets | 22/27 | €1,295 | €1,209 | -€86 | -6.6% |
| Plant, machinery and equipment | 23 | €846 | €209 | -€637 | -75.3% |
| Furniture and vehicles | 24 | €449 | €1,001 | +€552 | +123% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €15,204 | €27,086 | +€11,881 | +78.1% |
| Amounts receivable after more than one year | 29 | €6,273 | €0 | -€6,273 | -100% |
| Other amounts receivable | 291 | €6,273 | €0 | -€6,273 | -100% |
| Amounts receivable within one year | 40/41 | €3,806 | €13,847 | +€10,041 | +264% |
| Trade receivables | 40 | €1,412 | €5,995 | +€4,583 | +325% |
| Other amounts receivable | 41 | €2,394 | €7,852 | +€5,458 | +228% |
| Cash at bank and in hand | 54/58 | €5,125 | €13,147 | +€8,022 | +157% |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €40,541 | €44,479 | +€3,938 | +9.7% |
| Equity | 10/15 | €24,779 | €22,031 | -€2,749 | -11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,779 | €17,031 | -€2,749 | -13.9% |
| Distributable reserves | 133 | €19,779 | €17,031 | -€2,749 | -13.9% |
| Amounts payable | 17/49 | €15,762 | €22,449 | +€6,687 | +42.4% |
| Amounts payable after more than one year | 17 | - | €3,878 | +€3,878 | |
| Financial debts | 170/4 | - | €3,878 | +€3,878 | |
| Amounts payable within one year | 42/48 | €15,762 | €18,571 | +€2,809 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,498 | +€7,498 | |
| Trade debts | 44 | €4,350 | €4,997 | +€648 | +14.9% |
| Suppliers | 440/4 | €4,350 | €4,997 | +€648 | +14.9% |
| Advances received on contracts in progress | 46 | - | €4,261 | +€4,261 | |
| Taxes, remuneration and social security | 45 | €2,986 | €1,814 | -€1,171 | -39.2% |
| Taxes | 450/3 | €2,876 | €1,577 | -€1,299 | -45.2% |
| Remuneration and social security | 454/9 | €109 | €237 | +€128 | +117% |
| Other amounts payable | 47/48 | €8,426 | €0 | -€8,426 | -100% |
| Remuneration, social security and pensions | 62 | €1,980 | €3,248 | +€1,267 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,038 | €8,995 | -€1,043 | -10.4% |
| Other operating charges | 640/8 | €393 | €2,738 | +€2,345 | +597% |
| Gross operating margin | 9900 | €17,844 | €16,536 | -€1,308 | -7.3% |
| Operating profit (loss) | 9901 | €5,433 | €1,556 | -€3,877 | -71.4% |
| Financial income | 75/76B | €567 | €126 | -€441 | -77.8% |
| Recurring financial income | 75 | €80 | €4 | -€75 | -94.6% |
| Non-recurring financial income | 76B | €487 | €121 | -€366 | -75.1% |
| Financial charges | 65/66B | €2,161 | €4,430 | +€2,270 | +105% |
| Recurring financial charges | 65 | €2,125 | €2,833 | +€708 | +33.3% |
| Non-recurring financial charges | 66B | €36 | €1,597 | +€1,561 | +4,337% |
| Profit (loss) for the period before taxes | 9903 | €3,839 | -€2,749 | -€6,588 | |
| Income taxes | 67/77 | €1,070 | €0 | -€1,070 | -100% |
| Profit (loss) for the period | 9904 | €2,769 | -€2,749 | -€5,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,769 | -€2,749 | -€5,518 |
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.