SONEO: 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.
SONEO
Largest movements
- Cash +€4,139
up €4,139 (+108.3%), from €3,821 to €7,960
mainly Provisions (+€36,623) and Current portion of long-term debt (+€19,624)
- Debts after one year -€39,867
down €39,867 (-15.9%), from €251,469 to €211,601
of which Financial debts: -€35,534
- Provisions +€36,623
new in 2022: €36,623
- Current portion of long-term debt +€19,624
up €19,624 (+56.2%), from €34,909 to €54,534
- Other debts -€17,384
down €17,384 (-56.9%), from €30,563 to €13,178
- Tax, wage and social debts +€4,095
up €4,095 (+27.1%), from €15,125 to €19,220
of which Remuneration and social security: +€2,051
- Financial charges -€47,327
down €47,327 (-86.7%), from €54,586 to €7,259
- Provisions +€36,623
new in 2022: €36,623
- Gross operating margin -€14,084
down €14,084 (-18.6%), from €75,679 to €61,595
- Taxes +€8,638
up €8,638 (+130.2%), from €6,634 to €15,272
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,911 | €389,989 | +€4,079 | +1.1% |
| Fixed assets | 21/28 | €350,000 | €351,912 | +€1,912 | +0.5% |
| Tangible fixed assets | 22/27 | - | €1,912 | +€1,912 | |
| Furniture and vehicles | 24 | - | €1,912 | +€1,912 | |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €35,911 | €38,078 | +€2,167 | +6.0% |
| Amounts receivable within one year | 40/41 | €30,840 | €28,621 | -€2,219 | -7.2% |
| Trade receivables | 40 | €30,840 | €10,055 | -€20,785 | -67.4% |
| Other amounts receivable | 41 | - | €18,566 | +€18,566 | |
| Cash at bank and in hand | 54/58 | €3,821 | €7,960 | +€4,139 | +108.3% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,497 | +€248 | +19.8% |
| Total equity and liabilities | 10/49 | €385,911 | €389,989 | +€4,079 | +1.1% |
| Equity | 10/15 | €47,449 | €48,445 | +€997 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,249 | €42,245 | +€997 | +2.4% |
| Provisions and deferred taxes | 16 | - | €36,623 | +€36,623 | |
| Provisions for liabilities and charges | 160/5 | - | €36,623 | +€36,623 | |
| Other liabilities and charges | 164/5 | - | €36,623 | +€36,623 | |
| Amounts payable | 17/49 | €338,462 | €304,921 | -€33,541 | -9.9% |
| Amounts payable after more than one year | 17 | €251,469 | €211,601 | -€39,867 | -15.9% |
| Financial debts | 170/4 | €155,469 | €119,935 | -€35,534 | -22.9% |
| Other amounts payable | 178/9 | €96,000 | €91,667 | -€4,333 | -4.5% |
| Amounts payable within one year | 42/48 | €85,111 | €93,320 | +€8,209 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €34,909 | €54,534 | +€19,624 | +56.2% |
| Trade debts | 44 | €4,513 | €6,388 | +€1,874 | +41.5% |
| Suppliers | 440/4 | €4,513 | €6,388 | +€1,874 | +41.5% |
| Taxes, remuneration and social security | 45 | €15,125 | €19,220 | +€4,095 | +27.1% |
| Taxes | 450/3 | €15,125 | €17,169 | +€2,043 | +13.5% |
| Remuneration and social security | 454/9 | - | €2,051 | +€2,051 | |
| Other amounts payable | 47/48 | €30,563 | €13,178 | -€17,384 | -56.9% |
| Accrued charges and deferred income | 492/3 | €1,883 | - | -€1,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €232 | +€232 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €36,623 | +€36,623 | |
| Other operating charges | 640/8 | €787 | €413 | -€374 | -47.5% |
| Gross operating margin | 9900 | €75,679 | €61,595 | -€14,084 | -18.6% |
| Operating profit (loss) | 9901 | €74,891 | €24,328 | -€50,563 | -67.5% |
| Financial charges | 65/66B | €54,586 | €7,259 | -€47,327 | -86.7% |
| Recurring financial charges | 65 | €54,586 | €7,259 | -€47,327 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €20,305 | €17,069 | -€3,236 | -15.9% |
| Income taxes | 67/77 | €6,634 | €15,272 | +€8,638 | +130.2% |
| Profit (loss) for the period | 9904 | €13,672 | €1,797 | -€11,875 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,672 | €1,797 | -€11,875 | -86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.