SONCK: 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.
SONCK
Largest movements
- Cash +€73,626
up €73,626 (+146.8%), from €50,145 to €123,771
mainly Net result for the year (+€88,372) and Tax, wage and social debts (+€26,697)
- Tangible fixed assets +€25,411
up €25,411 (+48.4%), from €52,487 to €77,898
of which Furniture and vehicles: +€17,897
- Receivables within one year +€13,607
up €13,607 (+77.3%), from €17,596 to €31,202
of which Trade receivables: +€20,646
- Reserves +€88,372
up €88,372 (+288.3%), from €30,657 to €119,029
- Tax, wage and social debts +€26,697
up €26,697 (+221.1%), from €12,077 to €38,774
of which Taxes: +€24,697
- Other debts +€14,151
up €14,151 (+111.3%), from €12,716 to €26,866
- Debts after one year -€10,054
down €10,054 (-44.9%), from €22,388 to €12,334
- Trade debts -€6,978
down €6,978 (-23.7%), from €29,460 to €22,482
- Gross operating margin +€102,291
up €102,291 (+396.8%), from €25,778 to €128,070
- Taxes +€20,868
up €20,868 (+1043.4%), from €2,000 to €22,868
- Depreciation +€2,922
up €2,922 (+37.1%), from €7,869 to €10,791
- Other operating charges -€2,899
down €2,899 (-49.1%), from €5,900 to €3,001
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 | €130,228 | €242,872 | +€112,644 | +86.5% |
| Fixed assets | 21/28 | €52,487 | €77,898 | +€25,411 | +48.4% |
| Tangible fixed assets | 22/27 | €52,487 | €77,898 | +€25,411 | +48.4% |
| Land and buildings | 22 | €43,309 | €39,080 | -€4,229 | -9.8% |
| Plant, machinery and equipment | 23 | €793 | €12,536 | +€11,743 | +1480.8% |
| Furniture and vehicles | 24 | €8,385 | €26,282 | +€17,897 | +213.4% |
| Current assets | 29/58 | €77,741 | €164,974 | +€87,233 | +112.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,596 | €31,202 | +€13,607 | +77.3% |
| Trade receivables | 40 | €9,354 | €30,000 | +€20,646 | +220.7% |
| Other amounts receivable | 41 | €8,242 | €1,202 | -€7,039 | -85.4% |
| Cash at bank and in hand | 54/58 | €50,145 | €123,771 | +€73,626 | +146.8% |
| Total equity and liabilities | 10/49 | €130,228 | €242,872 | +€112,644 | +86.5% |
| Equity | 10/15 | €40,657 | €129,029 | +€88,372 | +217.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,657 | €119,029 | +€88,372 | +288.3% |
| Distributable reserves | 133 | €30,657 | €119,029 | +€88,372 | +288.3% |
| Amounts payable | 17/49 | €89,571 | €113,843 | +€24,272 | +27.1% |
| Amounts payable after more than one year | 17 | €22,388 | €12,334 | -€10,054 | -44.9% |
| Financial debts | 170/4 | €22,388 | €12,334 | -€10,054 | -44.9% |
| Amounts payable within one year | 42/48 | €67,184 | €101,509 | +€34,325 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €9,598 | €10,054 | +€456 | +4.8% |
| Financial debts | 43 | €3,333 | €3,333 | -€0 | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | -€0 | 0.0% |
| Trade debts | 44 | €29,460 | €22,482 | -€6,978 | -23.7% |
| Suppliers | 440/4 | €29,460 | €22,482 | -€6,978 | -23.7% |
| Taxes, remuneration and social security | 45 | €12,077 | €38,774 | +€26,697 | +221.1% |
| Taxes | 450/3 | €12,077 | €36,774 | +€24,697 | +204.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €12,716 | €26,866 | +€14,151 | +111.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,869 | €10,791 | +€2,922 | +37.1% |
| Other operating charges | 640/8 | €5,900 | €3,001 | -€2,899 | -49.1% |
| Non-recurring operating charges | 66A | €18,350 | - | -€18,350 | |
| Gross operating margin | 9900 | €25,778 | €128,070 | +€102,291 | +396.8% |
| Operating profit (loss) | 9901 | -€6,342 | €114,277 | +€120,618 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,286 | €3,038 | +€752 | +32.9% |
| Recurring financial charges | 65 | €2,286 | €3,038 | +€752 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,627 | €111,240 | +€119,867 | |
| Income taxes | 67/77 | €2,000 | €22,868 | +€20,868 | +1043.4% |
| Profit (loss) for the period | 9904 | -€10,627 | €88,372 | +€98,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,627 | €88,372 | +€98,999 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.