SONEMA: 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.
What changed
SONEMA
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€303,363
2024 · €182,664+€120,699
Equity
€1.2m
2024 · €1.0m+€153,363
Cash
€274,669
2024 · €376,331-€101,661
Balance sheet total
€2.0m
2024 · €2.2m-€202,673
Largest movements
Assets
- Receivables within one year -€227,656
down €227,656 (-22.7%), from €1.0m to €774,892
of which Other amounts receivable: -€274,178
- Stocks and contracts +€106,138
up €106,138 (+15.1%), from €700,587 to €806,725
- Cash -€101,661
down €101,661 (-27.0%), from €376,331 to €274,669
mainly Trade debts (-€285,376) and Contributions, distributions and other (-€150,000)
Equity and liabilities
- Trade debts -€285,376
down €285,376 (-51.4%), from €555,428 to €270,052
- Profit (loss) carried forward +€153,363
up €153,363 (+114%), from €134,475 to €287,838
- Debts after one year -€57,083
down €57,083 (-16.5%), from €345,473 to €288,390
Income statement
- Gross operating margin +€119,319
up €119,319 (+16.0%), from €744,779 to €864,098
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.
Result 2024
€182,664
Gross operating margin
+€119,319
Staff costs
+€8,508
Depreciation
-€2,143
Write-downs
+€1,828
Other operating charges
-€767
Financial income
-€2,160
Financial charges
+€1,054
Taxes
-€4,940
Result 2025
€303,363
raises the resultlowers the result
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.
From operations
+€159,112
Investment
-€55,516
Financing
-€205,257
Cash 2024
€376,331
From operations (derived)
+€159,112
Net result for the year
+€303,363
Depreciation
+€39,652
Stocks and contracts
-€106,138
Receivables within one year
+€227,656
Deferred charges and accrued income
-€4,641
Trade debts
-€285,376
Tax, wage and social debts
+€5,262
Advances received
-€1,164
Other debts
-€19,497
Accrued charges and deferred income
-€4
Investment (derived)
-€55,516
Investment in fixed assets (net)
-€55,516
Financing
-€205,257
Debts after one year
-€57,083
Current portion of long-term debt
+€1,826
Contributions, distributions and other
-€150,000
Cash 2025
€274,669
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,247,653 | €2,044,980 | -€202,673 | -9.0% |
| Fixed assets | 21/28 | €160,720 | €176,584 | +€15,865 | +9.9% |
| Intangible fixed assets | 21 | - | €9,329 | +€9,329 | |
| Tangible fixed assets | 22/27 | €115,950 | €122,485 | +€6,536 | +5.6% |
| Land and buildings | 22 | €28,130 | €54,814 | +€26,684 | +94.9% |
| Plant, machinery and equipment | 23 | €74,437 | €64,908 | -€9,529 | -12.8% |
| Furniture and vehicles | 24 | €13,382 | €2,763 | -€10,619 | -79.4% |
| Financial fixed assets | 28 | €44,770 | €44,770 | = | 0.0% |
| Current assets | 29/58 | €2,086,933 | €1,868,396 | -€218,537 | -10.5% |
| Stocks and contracts in progress | 3 | €700,587 | €806,725 | +€106,138 | +15.1% |
| Stocks | 30/36 | €700,587 | €806,725 | +€106,138 | +15.1% |
| Amounts receivable within one year | 40/41 | €1,002,548 | €774,892 | -€227,656 | -22.7% |
| Trade receivables | 40 | €728,370 | €774,892 | +€46,522 | +6.4% |
| Other amounts receivable | 41 | €274,178 | €0 | -€274,178 | -100% |
| Cash at bank and in hand | 54/58 | €376,331 | €274,669 | -€101,661 | -27.0% |
| Deferred charges and accrued income | 490/1 | €7,468 | €12,109 | +€4,641 | +62.2% |
| Total equity and liabilities | 10/49 | €2,247,653 | €2,044,980 | -€202,673 | -9.0% |
| Equity | 10/15 | €1,007,991 | €1,161,354 | +€153,363 | +15.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €812,016 | €812,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €116,349 | €116,349 | = | 0.0% |
| Distributable reserves | 133 | €689,517 | €689,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,475 | €287,838 | +€153,363 | +114% |
| Amounts payable | 17/49 | €1,239,662 | €883,626 | -€356,036 | -28.7% |
| Amounts payable after more than one year | 17 | €345,473 | €288,390 | -€57,083 | -16.5% |
| Financial debts | 170/4 | €345,473 | €288,390 | -€57,083 | -16.5% |
| Amounts payable within one year | 42/48 | €894,140 | €595,191 | -€298,949 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €55,257 | €57,083 | +€1,826 | +3.3% |
| Trade debts | 44 | €555,428 | €270,052 | -€285,376 | -51.4% |
| Suppliers | 440/4 | €555,428 | €270,052 | -€285,376 | -51.4% |
| Advances received on contracts in progress | 46 | €1,164 | €0 | -€1,164 | -100% |
| Taxes, remuneration and social security | 45 | €82,291 | €87,552 | +€5,262 | +6.4% |
| Taxes | 450/3 | €31,039 | €35,571 | +€4,531 | +14.6% |
| Remuneration and social security | 454/9 | €51,252 | €51,982 | +€730 | +1.4% |
| Other amounts payable | 47/48 | €200,000 | €180,503 | -€19,497 | -9.7% |
| Accrued charges and deferred income | 492/3 | €49 | €45 | -€4 | -7.7% |
| Remuneration, social security and pensions | 62 | €481,705 | €473,197 | -€8,508 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,509 | €39,652 | +€2,143 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,444 | -€6,272 | -€1,828 | -41.1% |
| Other operating charges | 640/8 | €30,440 | €31,207 | +€767 | +2.5% |
| Gross operating margin | 9900 | €744,779 | €864,098 | +€119,319 | +16.0% |
| Operating profit (loss) | 9901 | €199,569 | €326,314 | +€126,745 | +63.5% |
| Financial income | 75/76B | €51,107 | €48,946 | -€2,160 | -4.2% |
| Recurring financial income | 75 | €51,107 | €48,946 | -€2,160 | -4.2% |
| Financial charges | 65/66B | €21,522 | €20,469 | -€1,054 | -4.9% |
| Recurring financial charges | 65 | €21,522 | €20,469 | -€1,054 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €229,153 | €354,792 | +€125,639 | +54.8% |
| Income taxes | 67/77 | €46,489 | €51,428 | +€4,940 | +10.6% |
| Profit (loss) for the period | 9904 | €182,664 | €303,363 | +€120,699 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €182,664 | €303,363 | +€120,699 | +66.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.