SONJA DE VOS: 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.
SONJA DE VOS
Largest movements
- Current investments +€160,000
new in 2025: €160,000
- Cash -€146,354
down €146,354 (-81.1%), from €180,404 to €34,051
mainly Current investments (-€160,000) and Contributions, distributions and other (-€7,825)
- Reserves +€10,407
up €10,407 (+6.8%), from €153,253 to €163,659
of which Distributable reserves: +€22,611
- Tax, wage and social debts +€2,333
up €2,333 (+419%), from €556 to €2,889
- Gross operating margin +€2,684
up €2,684 (+11.2%), from €24,057 to €26,741
- Financial income -€1,008
down €1,008 (-35.3%), from €2,855 to €1,847
- Taxes +€772
up €772 (+9.3%), from €8,280 to €9,052
- Staff costs -€497
down €497 (-100%), from €497 to €0
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 | €182,317 | €196,059 | +€13,742 | +7.5% |
| Current assets | 29/58 | €182,317 | €196,059 | +€13,742 | +7.5% |
| Current investments | 50/53 | - | €160,000 | +€160,000 | |
| Cash at bank and in hand | 54/58 | €180,404 | €34,051 | -€146,354 | -81.1% |
| Deferred charges and accrued income | 490/1 | €1,912 | €2,008 | +€96 | +5.0% |
| Total equity and liabilities | 10/49 | €182,317 | €196,059 | +€13,742 | +7.5% |
| Equity | 10/15 | €181,760 | €192,167 | +€10,407 | +5.7% |
| Contributions | 10/11 | €28,508 | €28,508 | = | 0.0% |
| Reserves | 13 | €153,253 | €163,659 | +€10,407 | +6.8% |
| Non-distributable reserves | 130/1 | €12,205 | €0 | -€12,205 | -100% |
| Reserves not available under the articles | 1311 | €12,205 | €0 | -€12,205 | -100% |
| Distributable reserves | 133 | €141,048 | €163,659 | +€22,611 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €556 | €3,892 | +€3,336 | +600% |
| Amounts payable within one year | 42/48 | €556 | €3,892 | +€3,336 | +600% |
| Trade debts | 44 | - | €1,003 | +€1,003 | |
| Suppliers | 440/4 | - | €1,003 | +€1,003 | |
| Taxes, remuneration and social security | 45 | €556 | €2,889 | +€2,333 | +419% |
| Taxes | 450/3 | €556 | €2,889 | +€2,333 | +419% |
| Remuneration, social security and pensions | 62 | €497 | €0 | -€497 | -100% |
| Other operating charges | 640/8 | €1,013 | €935 | -€78 | -7.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,057 | €26,741 | +€2,684 | +11.2% |
| Operating profit (loss) | 9901 | €22,547 | €25,806 | +€3,259 | +14.5% |
| Financial income | 75/76B | €2,855 | €1,847 | -€1,008 | -35.3% |
| Recurring financial income | 75 | €2,855 | €1,847 | -€1,008 | -35.3% |
| Financial charges | 65/66B | €217 | €369 | +€152 | +69.9% |
| Recurring financial charges | 65 | €217 | €369 | +€152 | +69.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €25,185 | €27,284 | +€2,099 | +8.3% |
| Income taxes | 67/77 | €8,280 | €9,052 | +€772 | +9.3% |
| Profit (loss) for the period | 9904 | €16,905 | €18,232 | +€1,327 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,905 | €18,232 | +€1,327 | +7.8% |
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 20 October 2026 via checked.be.