SONAPOL: 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.
SONAPOL
Largest movements
- Cash +€15,136
up €15,136 (+13.8%), from €109,830 to €124,965
- Profit (loss) carried forward -€40,104
down €40,104 (-8.3%), from €482,438 to €442,334
- Trade debts +€34,240
up €34,240 (+2920.9%), from €1,172 to €35,413
- Other debts +€20,554
up €20,554 (+4608.8%), from €446 to €21,000
- Gross operating margin +€6,978
up €6,978 (+27.3%), from -€25,552 to -€18,574
- Taxes +€6,968
no longer reported in 2025 (was -€6,968)
- Financial charges -€1,312
down €1,312 (-82.6%), from €1,589 to €277
of which Financial charges: -€1,204
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,161 | €560,691 | +€15,530 | +2.8% |
| Fixed assets | 21/28 | €200,000 | €200,118 | +€118 | +0.1% |
| Financial fixed assets | 28 | €200,000 | €200,118 | +€118 | +0.1% |
| Current assets | 29/58 | €345,161 | €360,572 | +€15,411 | +4.5% |
| Stocks and contracts in progress | 3 | €6,248 | €6,248 | = | 0.0% |
| Stocks | 30/36 | €6,248 | €6,248 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €229,083 | €229,083 | -€0 | 0.0% |
| Trade receivables | 40 | €144,495 | €144,495 | = | 0.0% |
| Other amounts receivable | 41 | €84,588 | €84,588 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €109,830 | €124,965 | +€15,136 | +13.8% |
| Deferred charges and accrued income | 490/1 | - | €276 | +€276 | |
| Total equity and liabilities | 10/49 | €545,161 | €560,691 | +€15,530 | +2.8% |
| Equity | 10/15 | €542,503 | €502,399 | -€40,104 | -7.4% |
| Contributions | 10/11 | €32,722 | €32,722 | = | 0.0% |
| Capital | 10 | - | €32,722 | +€32,722 | |
| Issued capital | 100 | - | €32,722 | +€32,722 | |
| Reserves | 13 | €27,343 | €27,343 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,343 | €27,343 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,343 | €27,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | €482,438 | €442,334 | -€40,104 | -8.3% |
| Amounts payable | 17/49 | €2,658 | €58,292 | +€55,634 | +2093.2% |
| Amounts payable within one year | 42/48 | €2,658 | €58,292 | +€55,634 | +2093.2% |
| Trade debts | 44 | €1,172 | €35,413 | +€34,240 | +2920.9% |
| Suppliers | 440/4 | €1,172 | €35,413 | +€34,240 | +2920.9% |
| Taxes, remuneration and social security | 45 | €1,040 | €1,879 | +€839 | +80.7% |
| Taxes | 450/3 | €944 | €1,783 | +€839 | +88.9% |
| Remuneration and social security | 454/9 | €96 | €96 | = | 0.0% |
| Other amounts payable | 47/48 | €446 | €21,000 | +€20,554 | +4608.8% |
| Other operating charges | 640/8 | €490 | €387 | -€102 | -20.9% |
| Gross operating margin | 9900 | -€25,552 | -€18,574 | +€6,978 | +27.3% |
| Operating profit (loss) | 9901 | -€26,042 | -€18,961 | +€7,080 | +27.2% |
| Financial charges | 65/66B | €1,589 | €277 | -€1,312 | -82.6% |
| Recurring financial charges | 65 | €1,481 | €277 | -€1,204 | -81.3% |
| Non-recurring financial charges | 66B | €107 | - | -€107 | |
| Profit (loss) for the period before taxes | 9903 | -€27,630 | -€19,238 | +€8,392 | +30.4% |
| Income taxes | 67/77 | -€6,968 | - | +€6,968 | |
| Profit (loss) for the period | 9904 | -€20,663 | -€19,238 | +€1,424 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,663 | -€19,238 | +€1,424 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.