Sonas Consulting: 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.
Sonas Consulting
Largest movements
- Cash +€101,038
up €101,038 (+96.4%), from €104,817 to €205,855
mainly Other debts (+€288,000) and Net result for the year (+€102,440)
- Receivables within one year +€18,441
up €18,441 (+14.3%), from €128,836 to €147,277
of which Trade receivables: +€14,679
- Other debts +€288,000
new in 2025: €288,000
- Reserves -€186,000
no longer reported in 2025 (was €186,000)
- Trade debts +€12,211
new in 2025: €12,211
- Tax, wage and social debts +€4,009
up €4,009 (+12.0%), from €33,450 to €37,459
- Gross operating margin +€7,098
up €7,098 (+5.9%), from €120,829 to €127,928
- Taxes +€2,583
up €2,583 (+9.5%), from €27,302 to €29,885
- Financial income +€2,250
up €2,250 (+55.8%), from €4,030 to €6,280
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 | €238,290 | €356,950 | +€118,660 | +49.8% |
| Fixed assets | 21/28 | €4,637 | €2,938 | -€1,699 | -36.6% |
| Tangible fixed assets | 22/27 | €4,437 | €2,738 | -€1,699 | -38.3% |
| Furniture and vehicles | 24 | €4,437 | €2,738 | -€1,699 | -38.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €233,653 | €354,012 | +€120,360 | +51.5% |
| Amounts receivable within one year | 40/41 | €128,836 | €147,277 | +€18,441 | +14.3% |
| Trade receivables | 40 | €14,776 | €29,454 | +€14,679 | +99.3% |
| Other amounts receivable | 41 | €114,060 | €117,823 | +€3,762 | +3.3% |
| Cash at bank and in hand | 54/58 | €104,817 | €205,855 | +€101,038 | +96.4% |
| Deferred charges and accrued income | 490/1 | - | €880 | +€880 | |
| Total equity and liabilities | 10/49 | €238,290 | €356,950 | +€118,660 | +49.8% |
| Equity | 10/15 | €204,839 | €19,280 | -€185,560 | -90.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €186,000 | - | -€186,000 | |
| Distributable reserves | 133 | €186,000 | - | -€186,000 | |
| Profit (loss) carried forward | 14 | €239 | €680 | +€440 | +184% |
| Amounts payable | 17/49 | €33,450 | €337,670 | +€304,220 | +909% |
| Amounts payable within one year | 42/48 | €33,450 | €337,670 | +€304,220 | +909% |
| Trade debts | 44 | - | €12,211 | +€12,211 | |
| Suppliers | 440/4 | - | €12,211 | +€12,211 | |
| Taxes, remuneration and social security | 45 | €33,450 | €37,459 | +€4,009 | +12.0% |
| Taxes | 450/3 | €33,450 | €37,459 | +€4,009 | +12.0% |
| Other amounts payable | 47/48 | - | €288,000 | +€288,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,362 | €1,699 | -€662 | -28.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €120,829 | €127,928 | +€7,098 | +5.9% |
| Operating profit (loss) | 9901 | €118,350 | €126,108 | +€7,759 | +6.6% |
| Financial income | 75/76B | €4,030 | €6,280 | +€2,250 | +55.8% |
| Recurring financial income | 75 | €4,030 | €6,280 | +€2,250 | +55.8% |
| Financial charges | 65/66B | €296 | €63 | -€233 | -78.7% |
| Recurring financial charges | 65 | €296 | €63 | -€233 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €122,083 | €132,326 | +€10,242 | +8.4% |
| Income taxes | 67/77 | €27,302 | €29,885 | +€2,583 | +9.5% |
| Profit (loss) for the period | 9904 | €94,781 | €102,440 | +€7,659 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,781 | €102,440 | +€7,659 | +8.1% |
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 18 October 2026 via checked.be.