SONMEREYN: 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.
SONMEREYN
Largest movements
- Tangible fixed assets -€3,988
no longer reported in 2025 (was €3,988)
- Cash +€3,750
new in 2025: €3,750
mainly Net result for the year (+€7,857) and Depreciation (+€3,988)
- Receivables within one year +€3,047
up €3,047 (+14.1%), from €21,665 to €24,712
of which Other amounts receivable: +€5,772
- Deferred charges and accrued income -€2,937
down €2,937 (-60.3%), from €4,870 to €1,933
- Profit (loss) carried forward +€7,857
up €7,857, from -€3,309 to €4,548
- Short-term financial debts -€6,034
no longer reported in 2025 (was €6,034)
- Current portion of long-term debt -€4,597
down €4,597 (-90.2%), from €5,097 to €500
- Accrued charges and deferred income +€2,329
up €2,329 (+402.2%), from €579 to €2,908
- Tax, wage and social debts +€736
up €736 (+14.8%), from €4,969 to €5,705
- Gross operating margin +€6,870
up €6,870 (+57.9%), from €11,872 to €18,742
- Depreciation -€1,080
down €1,080 (-21.3%), from €5,068 to €3,988
- Staff costs +€740
up €740 (+50.7%), from €1,460 to €2,200
- Financial charges -€542
down €542 (-27.1%), from €2,002 to €1,460
- Taxes +€433
up €433 (+23.8%), from €1,817 to €2,250
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 | €30,573 | €30,445 | -€128 | -0.4% |
| Fixed assets | 21/28 | €4,038 | €50 | -€3,988 | -98.8% |
| Tangible fixed assets | 22/27 | €3,988 | - | -€3,988 | |
| Furniture and vehicles | 24 | €3,988 | - | -€3,988 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,535 | €30,395 | +€3,860 | +14.5% |
| Amounts receivable within one year | 40/41 | €21,665 | €24,712 | +€3,047 | +14.1% |
| Trade receivables | 40 | €11,791 | €9,066 | -€2,725 | -23.1% |
| Other amounts receivable | 41 | €9,874 | €15,646 | +€5,772 | +58.5% |
| Cash at bank and in hand | 54/58 | - | €3,750 | +€3,750 | |
| Deferred charges and accrued income | 490/1 | €4,870 | €1,933 | -€2,937 | -60.3% |
| Total equity and liabilities | 10/49 | €30,573 | €30,445 | -€128 | -0.4% |
| Equity | 10/15 | €8,426 | €16,283 | +€7,857 | +93.2% |
| Contributions | 10/11 | €11,305 | €11,305 | = | 0.0% |
| Reserves | 13 | €430 | €430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €430 | €430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €430 | €430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,309 | €4,548 | +€7,857 | |
| Amounts payable | 17/49 | €22,147 | €14,162 | -€7,985 | -36.1% |
| Amounts payable within one year | 42/48 | €21,568 | €11,254 | -€10,314 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €5,097 | €500 | -€4,597 | -90.2% |
| Financial debts | 43 | €6,034 | - | -€6,034 | |
| Credit institutions | 430/8 | €6,034 | - | -€6,034 | |
| Trade debts | 44 | €5,468 | €5,049 | -€419 | -7.7% |
| Suppliers | 440/4 | €5,468 | €5,049 | -€419 | -7.7% |
| Taxes, remuneration and social security | 45 | €4,969 | €5,705 | +€736 | +14.8% |
| Taxes | 450/3 | €4,969 | €5,705 | +€736 | +14.8% |
| Accrued charges and deferred income | 492/3 | €579 | €2,908 | +€2,329 | +402.2% |
| Remuneration, social security and pensions | 62 | €1,460 | €2,200 | +€740 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,068 | €3,988 | -€1,080 | -21.3% |
| Other operating charges | 640/8 | €1,406 | €1,455 | +€49 | +3.5% |
| Gross operating margin | 9900 | €11,872 | €18,742 | +€6,870 | +57.9% |
| Operating profit (loss) | 9901 | €3,938 | €11,099 | +€7,161 | +181.8% |
| Financial income | 75/76B | €271 | €468 | +€197 | +72.7% |
| Recurring financial income | 75 | €271 | €468 | +€197 | +72.7% |
| Financial charges | 65/66B | €2,002 | €1,460 | -€542 | -27.1% |
| Recurring financial charges | 65 | €2,002 | €1,460 | -€542 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €2,207 | €10,107 | +€7,900 | +358.0% |
| Income taxes | 67/77 | €1,817 | €2,250 | +€433 | +23.8% |
| Profit (loss) for the period | 9904 | €390 | €7,857 | +€7,467 | +1914.6% |
| Profit (loss) for the period to be appropriated | 9905 | €390 | €7,857 | +€7,467 | +1914.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.