SONIAN AUDIT: 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.
SONIAN AUDIT
Largest movements
- Cash +€462,612
up €462,612 (+106.1%), from €435,858 to €898,469
mainly Net result for the year (+€483,683) and Depreciation (+€37,338)
- Receivables within one year +€49,794
up €49,794 (+5.6%), from €895,151 to €944,945
of which Trade receivables: +€65,349
- Reserves +€483,683
up €483,683 (+19.4%), from €2.5m to €3.0m
- Gross operating margin +€83,469
up €83,469 (+13.3%), from €627,839 to €711,308
- Taxes +€21,064
up €21,064 (+10.7%), from €197,085 to €218,149
- Financial income -€11,336
down €11,336 (-22.0%), from €51,499 to €40,164
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 | €2,725,105 | €3,210,173 | +€485,068 | +17.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €845,912 | €819,348 | -€26,564 | -3.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €784,912 | €758,348 | -€26,564 | -3.4% |
| Land and buildings | 22 | €780,563 | €756,274 | -€24,289 | -3.1% |
| Furniture and vehicles | 24 | €4,348 | €2,074 | -€2,274 | -52.3% |
| Financial fixed assets | 28 | €61,000 | €61,000 | = | 0.0% |
| Current assets | 29/58 | €1,879,193 | €2,390,825 | +€511,631 | +27.2% |
| Amounts receivable within one year | 40/41 | €895,151 | €944,945 | +€49,794 | +5.6% |
| Trade receivables | 40 | €137,000 | €202,349 | +€65,349 | +47.7% |
| Other amounts receivable | 41 | €758,151 | €742,596 | -€15,555 | -2.1% |
| Current investments | 50/53 | €546,277 | €546,277 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €435,858 | €898,469 | +€462,612 | +106.1% |
| Deferred charges and accrued income | 490/1 | €1,907 | €1,133 | -€774 | -40.6% |
| Total equity and liabilities | 10/49 | €2,725,105 | €3,210,173 | +€485,068 | +17.8% |
| Equity | 10/15 | €2,686,789 | €3,170,472 | +€483,683 | +18.0% |
| Contributions | 10/11 | €3,460 | €3,460 | = | 0.0% |
| Reserves | 13 | €2,489,463 | €2,973,146 | +€483,683 | +19.4% |
| Distributable reserves | 133 | €2,489,463 | €2,973,146 | +€483,683 | +19.4% |
| Profit (loss) carried forward | 14 | €193,866 | €193,866 | = | 0.0% |
| Amounts payable | 17/49 | €38,316 | €39,701 | +€1,385 | +3.6% |
| Amounts payable within one year | 42/48 | €38,316 | €39,701 | +€1,385 | +3.6% |
| Trade debts | 44 | - | €209 | +€209 | |
| Suppliers | 440/4 | - | €209 | +€209 | |
| Taxes, remuneration and social security | 45 | €38,316 | €29,562 | -€8,754 | -22.8% |
| Taxes | 450/3 | €38,316 | €29,562 | -€8,754 | -22.8% |
| Other amounts payable | 47/48 | - | €9,930 | +€9,930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,536 | €37,338 | -€198 | -0.5% |
| Other operating charges | 640/8 | €3,399 | €9,935 | +€6,536 | +192.3% |
| Gross operating margin | 9900 | €627,839 | €711,308 | +€83,469 | +13.3% |
| Operating profit (loss) | 9901 | €586,905 | €664,036 | +€77,131 | +13.1% |
| Financial income | 75/76B | €51,499 | €40,164 | -€11,336 | -22.0% |
| Recurring financial income | 75 | €51,499 | €40,164 | -€11,336 | -22.0% |
| Financial charges | 65/66B | €7,321 | €2,368 | -€4,953 | -67.7% |
| Recurring financial charges | 65 | €7,321 | €2,368 | -€4,953 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €631,083 | €701,832 | +€70,749 | +11.2% |
| Income taxes | 67/77 | €197,085 | €218,149 | +€21,064 | +10.7% |
| Profit (loss) for the period | 9904 | €433,998 | €483,683 | +€49,685 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €433,998 | €483,683 | +€49,685 | +11.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.