SONI 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.
SONI CONSULTING
Largest movements
- Formation expenses -€699
down €699 (-100%), from €699 to €0
- Tangible fixed assets -€676
down €676 (-33.6%), from €2,013 to €1,336
- Cash +€298
up €298 (+93.6%), from €319 to €617
mainly Other debts (+€3,500) and Depreciation (+€1,375)
- Receivables within one year +€246
up €246 (+282%), from €87 to €334
of which Trade receivables: +€145
- Profit (loss) carried forward -€3,694
down €3,694 (-154%), from -€2,400 to -€6,094
- Other debts +€3,500
up €3,500 (+8,570%), from €41 to €3,541
- Tax, wage and social debts -€650
down €650 (-100%), from €650 to €0
- Trade debts +€37
up €37 (+24.8%), from €150 to €187
- Gross operating margin -€1,702
down €1,702 (-3,018%), from -€56 to -€1,758
- Depreciation -€763
down €763 (-35.7%), from €2,138 to €1,375
- Financial charges +€284
up €284 (+1,992%), from €14 to €298
- Other operating charges +€70
up €70 (+35.7%), from €196 to €266
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,440 | €2,634 | -€807 | -23.4% |
| Formation expenses | 20 | €699 | €0 | -€699 | -100% |
| Fixed assets | 21/28 | €2,013 | €1,336 | -€676 | -33.6% |
| Tangible fixed assets | 22/27 | €2,013 | €1,336 | -€676 | -33.6% |
| Plant, machinery and equipment | 23 | €2,013 | €1,336 | -€676 | -33.6% |
| Current assets | 29/58 | €728 | €1,297 | +€569 | +78.1% |
| Amounts receivable within one year | 40/41 | €87 | €334 | +€246 | +282% |
| Trade receivables | 40 | - | €145 | +€145 | |
| Other amounts receivable | 41 | €87 | €188 | +€101 | +116% |
| Cash at bank and in hand | 54/58 | €319 | €617 | +€298 | +93.6% |
| Deferred charges and accrued income | 490/1 | €323 | €347 | +€24 | +7.6% |
| Total equity and liabilities | 10/49 | €3,440 | €2,634 | -€807 | -23.4% |
| Equity | 10/15 | €2,600 | -€1,094 | -€3,694 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,400 | -€6,094 | -€3,694 | -154% |
| Amounts payable | 17/49 | €840 | €3,728 | +€2,888 | +344% |
| Amounts payable within one year | 42/48 | €840 | €3,728 | +€2,888 | +344% |
| Trade debts | 44 | €150 | €187 | +€37 | +24.8% |
| Suppliers | 440/4 | €150 | €187 | +€37 | +24.8% |
| Taxes, remuneration and social security | 45 | €650 | €0 | -€650 | -100% |
| Taxes | 450/3 | €650 | €0 | -€650 | -100% |
| Other amounts payable | 47/48 | €41 | €3,541 | +€3,500 | +8,570% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,138 | €1,375 | -€763 | -35.7% |
| Other operating charges | 640/8 | €196 | €266 | +€70 | +35.7% |
| Gross operating margin | 9900 | -€56 | -€1,758 | -€1,702 | -3,018% |
| Operating profit (loss) | 9901 | -€2,391 | -€3,400 | -€1,009 | -42.2% |
| Financial income | 75/76B | €5 | €4 | -€1 | -22.9% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -22.9% |
| Financial charges | 65/66B | €14 | €298 | +€284 | +1,992% |
| Recurring financial charges | 65 | €14 | €298 | +€284 | +1,992% |
| Profit (loss) for the period before taxes | 9903 | -€2,400 | -€3,694 | -€1,294 | -53.9% |
| Profit (loss) for the period | 9904 | -€2,400 | -€3,694 | -€1,294 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,400 | -€3,694 | -€1,294 | -53.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.