SONNET COMPTA: 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.
SONNET COMPTA
Largest movements
- Receivables within one year +€477,081
up €477,081 (+27327.8%), from €1,746 to €478,827
of which Other amounts receivable: +€454,373
- Current investments -€388,276
down €388,276 (-65.8%), from €590,416 to €202,140
- Tangible fixed assets -€22,575
down €22,575 (-84.5%), from €26,731 to €4,155
of which Furniture and vehicles: -€25,922
- Other debts +€614,108
up €614,108 (+6313.8%), from €9,727 to €623,835
- Profit (loss) carried forward -€538,519
no longer reported in 2025 (was €538,519)
- Trade debts +€11,313
up €11,313 (+174.0%), from €6,503 to €17,817
- Tax, wage and social debts -€10,091
down €10,091 (-75.8%), from €13,316 to €3,225
- Current portion of long-term debt -€10,072
down €10,072 (-70.7%), from €14,239 to €4,167
- Gross operating margin -€84,716
down €84,716 (-42.7%), from €198,170 to €113,453
- Staff costs -€18,738
no longer reported in 2025 (was €18,738)
- Taxes -€9,829
down €9,829 (-25.3%), from €38,867 to €29,039
- Depreciation -€9,052
down €9,052 (-79.6%), from €11,370 to €2,319
- Other operating charges +€6,152
up €6,152 (+141.0%), from €4,364 to €10,516
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 | €629,333 | €689,563 | +€60,231 | +9.6% |
| Fixed assets | 21/28 | €26,731 | €4,155 | -€22,575 | -84.5% |
| Tangible fixed assets | 22/27 | €26,731 | €4,155 | -€22,575 | -84.5% |
| Furniture and vehicles | 24 | €26,465 | €543 | -€25,922 | -97.9% |
| Other tangible fixed assets | 26 | €266 | €3,612 | +€3,346 | +1258.9% |
| Current assets | 29/58 | €602,602 | €685,408 | +€82,806 | +13.7% |
| Amounts receivable within one year | 40/41 | €1,746 | €478,827 | +€477,081 | +27327.8% |
| Trade receivables | 40 | €1,297 | €24,006 | +€22,708 | +1750.7% |
| Other amounts receivable | 41 | €449 | €454,821 | +€454,373 | +101280.0% |
| Current investments | 50/53 | €590,416 | €202,140 | -€388,276 | -65.8% |
| Cash at bank and in hand | 54/58 | €3,830 | €4,441 | +€611 | +16.0% |
| Deferred charges and accrued income | 490/1 | €6,611 | - | -€6,611 | |
| Total equity and liabilities | 10/49 | €629,333 | €689,563 | +€60,231 | +9.6% |
| Equity | 10/15 | €585,038 | €40,520 | -€544,519 | -93.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €26,060 | €20,060 | -€6,000 | -23.0% |
| Tax-exempt reserves | 132 | €20,060 | €20,060 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €538,519 | - | -€538,519 | |
| Amounts payable | 17/49 | €44,294 | €649,043 | +€604,749 | +1365.3% |
| Amounts payable within one year | 42/48 | €44,294 | €649,043 | +€604,749 | +1365.3% |
| Current portion of amounts payable after more than one year | 42 | €14,239 | €4,167 | -€10,072 | -70.7% |
| Trade debts | 44 | €6,503 | €17,817 | +€11,313 | +174.0% |
| Suppliers | 440/4 | €6,503 | €17,817 | +€11,313 | +174.0% |
| Advances received on contracts in progress | 46 | €510 | - | -€510 | |
| Taxes, remuneration and social security | 45 | €13,316 | €3,225 | -€10,091 | -75.8% |
| Taxes | 450/3 | €13,316 | €3,225 | -€10,091 | -75.8% |
| Other amounts payable | 47/48 | €9,727 | €623,835 | +€614,108 | +6313.8% |
| Remuneration, social security and pensions | 62 | €18,738 | - | -€18,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,370 | €2,319 | -€9,052 | -79.6% |
| Other operating charges | 640/8 | €4,364 | €10,516 | +€6,152 | +141.0% |
| Gross operating margin | 9900 | €198,170 | €113,453 | -€84,716 | -42.7% |
| Operating profit (loss) | 9901 | €163,697 | €100,619 | -€63,078 | -38.5% |
| Financial income | 75/76B | €12,847 | €14,420 | +€1,572 | +12.2% |
| Recurring financial income | 75 | €12,847 | €14,420 | +€1,572 | +12.2% |
| Financial charges | 65/66B | €1,165 | €701 | -€464 | -39.8% |
| Recurring financial charges | 65 | €1,165 | €701 | -€464 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €175,379 | €114,337 | -€61,042 | -34.8% |
| Income taxes | 67/77 | €38,867 | €29,039 | -€9,829 | -25.3% |
| Profit (loss) for the period | 9904 | €136,512 | €85,299 | -€51,213 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,512 | €85,299 | -€51,213 | -37.5% |
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 1 October 2026 via checked.be.