SONGA 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.
SONGA CONSULTING
Largest movements
- Receivables within one year -€11,689
down €11,689 (-39.9%), from €29,321 to €17,632
of which Other amounts receivable: -€9,569
- Cash -€5,252
down €5,252 (-52.0%), from €10,092 to €4,841
mainly Contributions, distributions and other (-€30,000) and Accrued charges and deferred income (-€15,736)
- Tangible fixed assets -€2,570
down €2,570 (-18.1%), from €14,190 to €11,620
of which Furniture and vehicles: -€8,039
- Current investments +€2,500
up €2,500 (+4.0%), from €63,000 to €65,500
- Accrued charges and deferred income -€15,736
down €15,736 (-70.4%), from €22,350 to €6,614
- Other debts -€6,000
down €6,000 (-16.7%), from €36,000 to €30,000
- Trade debts +€3,251
up €3,251 (+733%), from €444 to €3,695
- Reserves +€1,473
up €1,473 (+2.1%), from €69,142 to €70,615
- Taxes +€15,058
up €15,058 (+239%), from €6,312 to €21,369
- Gross operating margin -€12,017
down €12,017 (-17.2%), from €69,751 to €57,734
- Depreciation -€4,151
down €4,151 (-76.3%), from €5,442 to €1,291
- Other operating charges +€3,600
new in 2024: €3,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,204 | €102,193 | -€17,011 | -14.3% |
| Fixed assets | 21/28 | €16,790 | €14,220 | -€2,570 | -15.3% |
| Tangible fixed assets | 22/27 | €14,190 | €11,620 | -€2,570 | -18.1% |
| Plant, machinery and equipment | 23 | - | €5,468 | +€5,468 | |
| Furniture and vehicles | 24 | €14,190 | €6,152 | -€8,039 | -56.6% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €102,414 | €87,973 | -€14,441 | -14.1% |
| Amounts receivable within one year | 40/41 | €29,321 | €17,632 | -€11,689 | -39.9% |
| Trade receivables | 40 | €14,048 | €11,928 | -€2,120 | -15.1% |
| Other amounts receivable | 41 | €15,273 | €5,704 | -€9,569 | -62.7% |
| Current investments | 50/53 | €63,000 | €65,500 | +€2,500 | +4.0% |
| Cash at bank and in hand | 54/58 | €10,092 | €4,841 | -€5,252 | -52.0% |
| Total equity and liabilities | 10/49 | €119,204 | €102,193 | -€17,011 | -14.3% |
| Equity | 10/15 | €60,410 | €61,883 | +€1,473 | +2.4% |
| Contributions | 10/11 | €16,600 | €16,600 | = | 0.0% |
| Reserves | 13 | €69,142 | €70,615 | +€1,473 | +2.1% |
| Distributable reserves | 133 | €69,142 | €70,615 | +€1,473 | +2.1% |
| Profit (loss) carried forward | 14 | -€25,332 | -€25,332 | = | 0.0% |
| Amounts payable | 17/49 | €58,794 | €40,309 | -€18,484 | -31.4% |
| Amounts payable within one year | 42/48 | €36,444 | €33,695 | -€2,749 | -7.5% |
| Trade debts | 44 | €444 | €3,695 | +€3,251 | +733% |
| Suppliers | 440/4 | €444 | €3,695 | +€3,251 | +733% |
| Other amounts payable | 47/48 | €36,000 | €30,000 | -€6,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €22,350 | €6,614 | -€15,736 | -70.4% |
| Non-recurring operating income | 76A | €4,431 | €6,273 | +€1,841 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,442 | €1,291 | -€4,151 | -76.3% |
| Other operating charges | 640/8 | - | €3,600 | +€3,600 | |
| Gross operating margin | 9900 | €69,751 | €57,734 | -€12,017 | -17.2% |
| Operating profit (loss) | 9901 | €64,309 | €52,843 | -€11,466 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €64,309 | €52,843 | -€11,466 | -17.8% |
| Income taxes | 67/77 | €6,312 | €21,369 | +€15,058 | +239% |
| Profit (loss) for the period | 9904 | €57,997 | €31,473 | -€26,524 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,997 | €31,473 | -€26,524 | -45.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.