SONAMA IMMO: 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.
SONAMA IMMO
Largest movements
- Tangible fixed assets -€296,101
down €296,101 (-6.6%), from €4.5m to €4.2m
of which Land and buildings: -€369,162
- Receivables within one year +€51,222
up €51,222 (+45.0%), from €113,774 to €164,996
of which Trade receivables: +€88,264
- Debts after one year -€297,996
down €297,996 (-14.6%), from €2.0m to €1.8m
- Other debts -€262,355
down €262,355 (-46.4%), from €565,784 to €303,428
- Profit (loss) carried forward +€254,525
up €254,525 (+37.6%), from €676,297 to €930,822
- Tax, wage and social debts +€76,917
up €76,917 (+1251.6%), from €6,145 to €83,063
- Other operating charges -€487,994
down €487,994 (-89.9%), from €542,797 to €54,803
- Gross operating margin +€111,223
up €111,223 (+16.0%), from €695,101 to €806,323
- Taxes +€87,418
up €87,418, from €0 to €87,418
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,626,136 | €4,381,010 | -€245,127 | -5.3% |
| Fixed assets | 21/28 | €4,509,895 | €4,213,795 | -€296,101 | -6.6% |
| Tangible fixed assets | 22/27 | €4,509,895 | €4,213,795 | -€296,101 | -6.6% |
| Land and buildings | 22 | €4,426,515 | €4,057,353 | -€369,162 | -8.3% |
| Assets under construction and advance payments | 27 | €83,380 | €156,442 | +€73,062 | +87.6% |
| Current assets | 29/58 | €116,241 | €167,215 | +€50,974 | +43.9% |
| Amounts receivable within one year | 40/41 | €113,774 | €164,996 | +€51,222 | +45.0% |
| Trade receivables | 40 | €53,274 | €141,538 | +€88,264 | +165.7% |
| Other amounts receivable | 41 | €60,500 | €23,457 | -€37,043 | -61.2% |
| Deferred charges and accrued income | 490/1 | €2,467 | €2,219 | -€248 | -10.0% |
| Total equity and liabilities | 10/49 | €4,626,136 | €4,381,010 | -€245,127 | -5.3% |
| Equity | 10/15 | €1,633,155 | €1,877,849 | +€244,694 | +15.0% |
| Contributions | 10/11 | €682,956 | €682,956 | = | 0.0% |
| Revaluation surpluses | 12 | €1,366 | €0 | -€1,366 | -100.0% |
| Reserves | 13 | €272,536 | €264,070 | -€8,466 | -3.1% |
| Non-distributable reserves | 130/1 | €68,344 | €68,344 | = | 0.0% |
| Reserves not available under the articles | 1311 | €68,344 | €68,344 | = | 0.0% |
| Tax-exempt reserves | 132 | €104,147 | €94,316 | -€9,832 | -9.4% |
| Distributable reserves | 133 | €100,044 | €101,410 | +€1,366 | +1.4% |
| Profit (loss) carried forward | 14 | €676,297 | €930,822 | +€254,525 | +37.6% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €40,611 | €36,389 | -€4,222 | -10.4% |
| Deferred taxes | 168 | €40,611 | €36,389 | -€4,222 | -10.4% |
| Amounts payable | 17/49 | €2,952,371 | €2,466,772 | -€485,598 | -16.4% |
| Amounts payable after more than one year | 17 | €2,048,047 | €1,750,051 | -€297,996 | -14.6% |
| Financial debts | 170/4 | €2,048,047 | €1,750,051 | -€297,996 | -14.6% |
| Amounts payable within one year | 42/48 | €899,153 | €710,261 | -€188,892 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €293,093 | €297,996 | +€4,903 | +1.7% |
| Trade debts | 44 | €34,131 | €25,774 | -€8,358 | -24.5% |
| Suppliers | 440/4 | €34,131 | €25,774 | -€8,358 | -24.5% |
| Taxes, remuneration and social security | 45 | €6,145 | €83,063 | +€76,917 | +1251.6% |
| Taxes | 450/3 | €6,145 | €83,063 | +€76,917 | +1251.6% |
| Other amounts payable | 47/48 | €565,784 | €303,428 | -€262,355 | -46.4% |
| Accrued charges and deferred income | 492/3 | €5,170 | €6,460 | +€1,290 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369,162 | €369,162 | = | 0.0% |
| Other operating charges | 640/8 | €542,797 | €54,803 | -€487,994 | -89.9% |
| Gross operating margin | 9900 | €695,101 | €806,323 | +€111,223 | +16.0% |
| Operating profit (loss) | 9901 | -€216,859 | €382,358 | +€599,217 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €56,571 | €54,469 | -€2,103 | -3.7% |
| Recurring financial charges | 65 | €56,571 | €54,469 | -€2,103 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€273,428 | €327,889 | +€601,317 | |
| Transfer from deferred taxes | 780 | €4,222 | €4,222 | = | 0.0% |
| Income taxes | 67/77 | €0 | €87,418 | +€87,418 | |
| Profit (loss) for the period | 9904 | -€269,206 | €244,694 | +€513,900 | |
| Transfer from tax-exempt reserves | 789 | €9,832 | €9,832 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€259,374 | €254,525 | +€513,900 |
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 11 October 2026 via checked.be.