SONN: 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.
SONN
Largest movements
- Receivables within one year -€92,176
down €92,176 (-70.2%), from €131,314 to €39,138
of which Trade receivables: -€95,000
- Stocks and contracts +€75,000
new in 2025: €75,000
- Cash +€16,025
up €16,025 (+130.2%), from €12,310 to €28,335
mainly Receivables within one year (+€92,176) and Net result for the year (+€35,742)
- Accrued charges and deferred income -€73,000
no longer reported in 2025 (was €73,000)
- Profit (loss) carried forward +€35,742
up €35,742, from -€6,297 to €29,445
- Tax, wage and social debts +€26,695
up €26,695 (+305.1%), from €8,749 to €35,444
of which Taxes: +€16,445
- Other debts +€18,286
up €18,286 (+47.0%), from €38,871 to €57,157
- Trade debts -€8,884
down €8,884 (-42.0%), from €21,172 to €12,288
- Gross operating margin +€52,795
up €52,795 (+315.1%), from €16,755 to €69,550
- Taxes +€17,956
new in 2025: €17,956
- Other operating charges +€4,811
up €4,811 (+45.3%), from €10,632 to €15,443
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 | €143,755 | €142,593 | -€1,161 | -0.8% |
| Fixed assets | 21/28 | €131 | €120 | -€11 | -8.3% |
| Tangible fixed assets | 22/27 | €11 | €0 | -€11 | -99.8% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -99.8% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €143,624 | €142,473 | -€1,150 | -0.8% |
| Stocks and contracts in progress | 3 | - | €75,000 | +€75,000 | |
| Contracts in progress | 37 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €131,314 | €39,138 | -€92,176 | -70.2% |
| Trade receivables | 40 | €124,012 | €29,012 | -€95,000 | -76.6% |
| Other amounts receivable | 41 | €7,302 | €10,126 | +€2,824 | +38.7% |
| Cash at bank and in hand | 54/58 | €12,310 | €28,335 | +€16,025 | +130.2% |
| Total equity and liabilities | 10/49 | €143,755 | €142,593 | -€1,161 | -0.8% |
| Equity | 10/15 | €1,963 | €37,705 | +€35,742 | +1821.1% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,297 | €29,445 | +€35,742 | |
| Amounts payable | 17/49 | €141,792 | €104,888 | -€36,904 | -26.0% |
| Amounts payable within one year | 42/48 | €68,792 | €104,888 | +€36,096 | +52.5% |
| Trade debts | 44 | €21,172 | €12,288 | -€8,884 | -42.0% |
| Suppliers | 440/4 | €21,172 | €12,288 | -€8,884 | -42.0% |
| Taxes, remuneration and social security | 45 | €8,749 | €35,444 | +€26,695 | +305.1% |
| Taxes | 450/3 | €625 | €17,069 | +€16,445 | +2631.6% |
| Remuneration and social security | 454/9 | €8,124 | €18,374 | +€10,250 | +126.2% |
| Other amounts payable | 47/48 | €38,871 | €57,157 | +€18,286 | +47.0% |
| Accrued charges and deferred income | 492/3 | €73,000 | - | -€73,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11 | +€11 | |
| Other operating charges | 640/8 | €10,632 | €15,443 | +€4,811 | +45.3% |
| Gross operating margin | 9900 | €16,755 | €69,550 | +€52,795 | +315.1% |
| Operating profit (loss) | 9901 | €6,123 | €54,096 | +€47,972 | +783.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €578 | €398 | -€180 | -31.2% |
| Recurring financial charges | 65 | €578 | €398 | -€180 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €5,545 | €53,698 | +€48,153 | +868.4% |
| Income taxes | 67/77 | - | €17,956 | +€17,956 | |
| Profit (loss) for the period | 9904 | €5,545 | €35,742 | +€30,197 | +544.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,545 | €35,742 | +€30,197 | +544.6% |
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 8 October 2026 via checked.be.