SONART: 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.
SONART
Largest movements
- Receivables within one year -€6,339
down €6,339 (-81.6%), from €7,766 to €1,427
of which Trade receivables: -€4,235
- Stocks and contracts +€6,127
up €6,127 (+116.5%), from €5,259 to €11,385
- Cash +€5,740
up €5,740 (+29.1%), from €19,737 to €25,477
mainly Depreciation (+€7,399) and Receivables within one year (+€6,339)
- Tangible fixed assets -€4,824
down €4,824 (-17.8%), from €27,141 to €22,317
- Deferred charges and accrued income -€1,998
down €1,998 (-33.7%), from €5,938 to €3,940
- Profit (loss) carried forward -€5,222
down €5,222 (-13.1%), from -€39,752 to -€44,973
- Trade debts +€3,039
up €3,039 (+115.8%), from €2,625 to €5,664
- Other debts +€2,305
up €2,305 (+4.6%), from €50,286 to €52,591
- Tax, wage and social debts -€1,417
down €1,417 (-66.8%), from €2,121 to €704
- Gross operating margin -€17,629
down €17,629 (-88.4%), from €19,938 to €2,309
- Depreciation -€1,992
down €1,992 (-21.2%), from €9,391 to €7,399
- Financial income +€631
up €631 (+216.0%), from €292 to €924
- Other operating charges -€221
down €221 (-20.5%), from €1,079 to €858
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
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 | €65,841 | €64,546 | -€1,295 | -2.0% |
| Fixed assets | 21/28 | €27,141 | €22,317 | -€4,824 | -17.8% |
| Tangible fixed assets | 22/27 | €27,141 | €22,317 | -€4,824 | -17.8% |
| Plant, machinery and equipment | 23 | €3,588 | €1,828 | -€1,760 | -49.1% |
| Furniture and vehicles | 24 | €1,271 | €273 | -€998 | -78.5% |
| Other tangible fixed assets | 26 | €22,282 | €20,216 | -€2,066 | -9.3% |
| Current assets | 29/58 | €38,700 | €42,229 | +€3,529 | +9.1% |
| Stocks and contracts in progress | 3 | €5,259 | €11,385 | +€6,127 | +116.5% |
| Stocks | 30/36 | €5,259 | €11,385 | +€6,127 | +116.5% |
| Amounts receivable within one year | 40/41 | €7,766 | €1,427 | -€6,339 | -81.6% |
| Trade receivables | 40 | €4,828 | €593 | -€4,235 | -87.7% |
| Other amounts receivable | 41 | €2,938 | €833 | -€2,104 | -71.6% |
| Cash at bank and in hand | 54/58 | €19,737 | €25,477 | +€5,740 | +29.1% |
| Deferred charges and accrued income | 490/1 | €5,938 | €3,940 | -€1,998 | -33.7% |
| Total equity and liabilities | 10/49 | €65,841 | €64,546 | -€1,295 | -2.0% |
| Equity | 10/15 | €10,808 | €5,587 | -€5,222 | -48.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,360 | €44,360 | = | 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% |
| Distributable reserves | 133 | €42,500 | €42,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,752 | -€44,973 | -€5,222 | -13.1% |
| Amounts payable | 17/49 | €55,032 | €58,959 | +€3,927 | +7.1% |
| Amounts payable within one year | 42/48 | €55,032 | €58,959 | +€3,927 | +7.1% |
| Trade debts | 44 | €2,625 | €5,664 | +€3,039 | +115.8% |
| Suppliers | 440/4 | €2,625 | €5,664 | +€3,039 | +115.8% |
| Taxes, remuneration and social security | 45 | €2,121 | €704 | -€1,417 | -66.8% |
| Taxes | 450/3 | €2,121 | €704 | -€1,417 | -66.8% |
| Other amounts payable | 47/48 | €50,286 | €52,591 | +€2,305 | +4.6% |
| Non-recurring operating income | 76A | €8,512 | €0 | -€8,512 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,391 | €7,399 | -€1,992 | -21.2% |
| Other operating charges | 640/8 | €1,079 | €858 | -€221 | -20.5% |
| Gross operating margin | 9900 | €19,938 | €2,309 | -€17,629 | -88.4% |
| Operating profit (loss) | 9901 | €9,468 | -€5,948 | -€15,416 | |
| Financial income | 75/76B | €292 | €924 | +€631 | +216.0% |
| Recurring financial income | 75 | €292 | €924 | +€631 | +216.0% |
| Financial charges | 65/66B | €220 | €198 | -€22 | -10.0% |
| Recurring financial charges | 65 | €220 | €198 | -€22 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €9,541 | -€5,222 | -€14,763 | |
| Income taxes | 67/77 | €70 | €0 | -€70 | -100.0% |
| Profit (loss) for the period | 9904 | €9,471 | -€5,222 | -€14,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,471 | -€5,222 | -€14,692 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.