SONCK CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€57,752
up €57,752 (+9.7%), from €595,963 to €653,715
of which Trade receivables: +€43,299
- Tangible fixed assets -€45,803
down €45,803 (-1.7%), from €2.7m to €2.6m
of which Land and buildings: -€51,888
- Other debts +€146,511
up €146,511 (+3375.8%), from €4,340 to €150,851
- Debts after one year -€115,183
down €115,183 (-5.5%), from €2.1m to €2.0m
- Financial charges +€39,381
up €39,381 (+100.3%), from €39,278 to €78,659
- Gross operating margin +€24,870
up €24,870 (+25.0%), from €99,349 to €124,219
- Depreciation +€10,449
up €10,449 (+24.4%), from €42,819 to €53,268
- Other operating charges -€7,658
down €7,658 (-52.0%), from €14,722 to €7,064
- Taxes -€6,660
no longer reported in 2025 (was €6,660)
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 | €3,332,538 | €3,345,693 | +€13,155 | +0.4% |
| Fixed assets | 21/28 | €2,702,760 | €2,656,957 | -€45,803 | -1.7% |
| Tangible fixed assets | 22/27 | €2,693,943 | €2,648,140 | -€45,803 | -1.7% |
| Land and buildings | 22 | €2,685,166 | €2,633,278 | -€51,888 | -1.9% |
| Furniture and vehicles | 24 | - | €7,465 | +€7,465 | |
| Other tangible fixed assets | 26 | €8,777 | €7,397 | -€1,380 | -15.7% |
| Financial fixed assets | 28 | €8,817 | €8,817 | = | 0.0% |
| Current assets | 29/58 | €629,778 | €688,736 | +€58,958 | +9.4% |
| Stocks and contracts in progress | 3 | €7,747 | €7,747 | = | 0.0% |
| Stocks | 30/36 | €7,747 | €7,747 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €595,963 | €653,715 | +€57,752 | +9.7% |
| Trade receivables | 40 | €77,885 | €121,184 | +€43,299 | +55.6% |
| Other amounts receivable | 41 | €518,078 | €532,531 | +€14,453 | +2.8% |
| Cash at bank and in hand | 54/58 | €26,068 | €23,204 | -€2,864 | -11.0% |
| Deferred charges and accrued income | 490/1 | - | €4,070 | +€4,070 | |
| Total equity and liabilities | 10/49 | €3,332,538 | €3,345,693 | +€13,155 | +0.4% |
| Equity | 10/15 | €734,271 | €721,705 | -€12,566 | -1.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €679,271 | €666,705 | -€12,566 | -1.8% |
| Amounts payable | 17/49 | €2,598,267 | €2,623,988 | +€25,721 | +1.0% |
| Amounts payable after more than one year | 17 | €2,098,354 | €1,983,171 | -€115,183 | -5.5% |
| Financial debts | 170/4 | €2,098,354 | €1,983,171 | -€115,183 | -5.5% |
| Amounts payable within one year | 42/48 | €499,913 | €640,817 | +€140,904 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €112,423 | €119,290 | +€6,867 | +6.1% |
| Trade debts | 44 | €379,243 | €370,216 | -€9,027 | -2.4% |
| Suppliers | 440/4 | €379,243 | €370,216 | -€9,027 | -2.4% |
| Taxes, remuneration and social security | 45 | €3,907 | €460 | -€3,447 | -88.2% |
| Taxes | 450/3 | €3,907 | €460 | -€3,447 | -88.2% |
| Other amounts payable | 47/48 | €4,340 | €150,851 | +€146,511 | +3375.8% |
| Remuneration, social security and pensions | 62 | - | €2,757 | +€2,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,819 | €53,268 | +€10,449 | +24.4% |
| Other operating charges | 640/8 | €14,722 | €7,064 | -€7,658 | -52.0% |
| Gross operating margin | 9900 | €99,349 | €124,219 | +€24,870 | +25.0% |
| Operating profit (loss) | 9901 | €41,808 | €61,130 | +€19,322 | +46.2% |
| Financial income | 75/76B | €4,723 | €4,963 | +€240 | +5.1% |
| Recurring financial income | 75 | €4,723 | €4,963 | +€240 | +5.1% |
| Financial charges | 65/66B | €39,278 | €78,659 | +€39,381 | +100.3% |
| Recurring financial charges | 65 | €39,278 | €78,659 | +€39,381 | +100.3% |
| Profit (loss) for the period before taxes | 9903 | €7,253 | -€12,566 | -€19,819 | |
| Income taxes | 67/77 | €6,660 | - | -€6,660 | |
| Profit (loss) for the period | 9904 | €593 | -€12,566 | -€13,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €593 | -€12,566 | -€13,159 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.