SONNA IMPORT - EXPORT: 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.
What changed
SONNA IMPORT - EXPORT
NACE 46.423, Wholesale of clothing, excluding workwear and underwear
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€39,896
2024 · €8,007+€31,889
Equity
€558,526
2024 · €518,630+€39,896
Cash
€16,782
2024 · €24,326-€7,544
Balance sheet total
€3.0m
2024 · €2.6m+€439,443
Largest movements
Assets
- Receivables within one year +€926,493
up €926,493 (+1518.3%), from €61,023 to €987,516
of which Other amounts receivable: +€726,320
- Stocks and contracts -€481,605
down €481,605 (-20.3%), from €2.4m to €1.9m
Equity and liabilities
- Trade debts +€189,901
up €189,901 (+1214.2%), from €15,640 to €205,541
- Other debts +€188,816
up €188,816 (+11.6%), from €1.6m to €1.8m
- Reserves +€39,896
up €39,896 (+8.0%), from €500,030 to €539,926
of which Distributable reserves: +€41,756
Income statement
- Write-downs -€25,481
down €25,481 (-100.0%), from €25,481 to €0
- Financial charges -€6,343
down €6,343 (-23.8%), from €26,700 to €20,357
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.
Result 2024
€8,007
Gross operating margin
-€1,344
Staff costs
-€525
Depreciation
-€2,759
Write-downs
+€25,481
Other operating charges
+€2,374
Financial income
+€2,507
Financial charges
+€6,343
Taxes
-€189
Result 2025
€39,896
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.
From operations
+€31,853
Investment
-€20,342
Financing
-€19,056
Cash 2024
€24,326
From operations (derived)
+€31,853
Net result for the year
+€39,896
Depreciation
+€28,834
Stocks and contracts
+€481,605
Receivables within one year
-€926,493
Deferred charges and accrued income
-€10,591
Trade debts
+€189,901
Tax, wage and social debts
+€8,077
Advances received
+€2,000
Other debts
+€188,816
Accrued charges and deferred income
+€29,809
Investment (derived)
-€20,342
Investment in fixed assets (net)
-€20,342
Financing
-€19,056
Debts after one year
-€12,095
Current portion of long-term debt
-€6,961
Cash 2025
€16,782
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,553,806 | €2,993,249 | +€439,443 | +17.2% |
| Fixed assets | 21/28 | €89,104 | €80,612 | -€8,492 | -9.5% |
| Intangible fixed assets | 21 | - | €3,817 | +€3,817 | |
| Tangible fixed assets | 22/27 | €87,474 | €75,165 | -€12,309 | -14.1% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €67,750 | +€67,750 | |
| Leasing and similar rights | 25 | €21,970 | €7,414 | -€14,556 | -66.3% |
| Other tangible fixed assets | 26 | €65,504 | €0 | -€65,504 | -100.0% |
| Financial fixed assets | 28 | €1,630 | €1,630 | = | 0.0% |
| Current assets | 29/58 | €2,464,702 | €2,912,637 | +€447,935 | +18.2% |
| Stocks and contracts in progress | 3 | €2,377,283 | €1,895,678 | -€481,605 | -20.3% |
| Stocks | 30/36 | €2,377,283 | €1,895,678 | -€481,605 | -20.3% |
| Amounts receivable within one year | 40/41 | €61,023 | €987,516 | +€926,493 | +1518.3% |
| Trade receivables | 40 | €53,404 | €253,577 | +€200,172 | +374.8% |
| Other amounts receivable | 41 | €7,619 | €733,939 | +€726,320 | +9533.1% |
| Cash at bank and in hand | 54/58 | €24,326 | €16,782 | -€7,544 | -31.0% |
| Deferred charges and accrued income | 490/1 | €2,070 | €12,661 | +€10,591 | +511.7% |
| Total equity and liabilities | 10/49 | €2,553,806 | €2,993,249 | +€439,443 | +17.2% |
| Equity | 10/15 | €518,630 | €558,526 | +€39,896 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500,030 | €539,926 | +€39,896 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €498,170 | €539,926 | +€41,756 | +8.4% |
| Amounts payable | 17/49 | €2,035,176 | €2,434,723 | +€399,547 | +19.6% |
| Amounts payable after more than one year | 17 | €157,095 | €145,000 | -€12,095 | -7.7% |
| Financial debts | 170/4 | €157,095 | €145,000 | -€12,095 | -7.7% |
| Amounts payable within one year | 42/48 | €1,872,422 | €2,254,255 | +€381,833 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €14,056 | €7,095 | -€6,961 | -49.5% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €15,640 | €205,541 | +€189,901 | +1214.2% |
| Suppliers | 440/4 | €15,640 | €205,541 | +€189,901 | +1214.2% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €13,271 | €21,348 | +€8,077 | +60.9% |
| Taxes | 450/3 | €655 | €3,918 | +€3,262 | +497.9% |
| Remuneration and social security | 454/9 | €12,616 | €17,431 | +€4,814 | +38.2% |
| Other amounts payable | 47/48 | €1,629,454 | €1,818,270 | +€188,816 | +11.6% |
| Accrued charges and deferred income | 492/3 | €5,659 | €35,468 | +€29,809 | +526.7% |
| Remuneration, social security and pensions | 62 | €200,881 | €201,406 | +€525 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,075 | €28,834 | +€2,759 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,481 | €0 | -€25,481 | -100.0% |
| Other operating charges | 640/8 | €6,649 | €4,275 | -€2,374 | -35.7% |
| Gross operating margin | 9900 | €294,361 | €293,017 | -€1,344 | -0.5% |
| Operating profit (loss) | 9901 | €35,275 | €58,503 | +€23,228 | +65.8% |
| Financial income | 75/76B | €88 | €2,594 | +€2,507 | +2853.5% |
| Recurring financial income | 75 | €88 | €2,594 | +€2,507 | +2853.5% |
| Financial charges | 65/66B | €26,700 | €20,357 | -€6,343 | -23.8% |
| Recurring financial charges | 65 | €26,700 | €20,357 | -€6,343 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €8,662 | €40,740 | +€32,078 | +370.3% |
| Income taxes | 67/77 | €655 | €845 | +€189 | +28.9% |
| Profit (loss) for the period | 9904 | €8,007 | €39,896 | +€31,889 | +398.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,007 | €39,896 | +€31,889 | +398.3% |
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 4 October 2026 via checked.be.