SONO DAX: 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.
SONO DAX
Largest movements
- Tangible fixed assets +€54,796
up €54,796 (+126.1%), from €43,462 to €98,258
of which Furniture and vehicles: +€34,337
- Cash +€8,934
up €8,934 (+52.1%), from €17,163 to €26,096
mainly Debts after one year (+€41,957) and Depreciation (+€26,748)
- Receivables within one year -€6,377
down €6,377 (-76.7%), from €8,310 to €1,934
- Debts after one year +€41,957
new in 2024: €41,957
- Profit (loss) carried forward +€13,562
up €13,562 (+46.5%), from €29,161 to €42,724
- Current portion of long-term debt +€10,028
up €10,028 (+463.4%), from €2,164 to €12,192
- Tax, wage and social debts -€3,388
down €3,388 (-58.9%), from €5,753 to €2,365
- Other debts -€2,915
down €2,915 (-10.7%), from €27,297 to €24,383
- Depreciation +€13,410
up €13,410 (+100.5%), from €13,338 to €26,748
- Gross operating margin +€4,498
up €4,498 (+10.3%), from €43,695 to €48,194
- Financial charges +€1,276
up €1,276 (+174.0%), from €733 to €2,009
- Other operating charges -€1,264
down €1,264 (-69.4%), from €1,820 to €556
- Taxes -€591
down €591 (-12.8%), from €4,613 to €4,022
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,466 | €128,347 | +€57,881 | +82.1% |
| Fixed assets | 21/28 | €43,462 | €98,258 | +€54,796 | +126.1% |
| Tangible fixed assets | 22/27 | €43,462 | €98,258 | +€54,796 | +126.1% |
| Plant, machinery and equipment | 23 | €32,954 | €53,413 | +€20,459 | +62.1% |
| Furniture and vehicles | 24 | €10,508 | €44,845 | +€34,337 | +326.8% |
| Current assets | 29/58 | €27,004 | €30,089 | +€3,085 | +11.4% |
| Amounts receivable within one year | 40/41 | €8,310 | €1,934 | -€6,377 | -76.7% |
| Trade receivables | 40 | €8,310 | €1,934 | -€6,377 | -76.7% |
| Cash at bank and in hand | 54/58 | €17,163 | €26,096 | +€8,934 | +52.1% |
| Deferred charges and accrued income | 490/1 | €1,531 | €2,060 | +€529 | +34.5% |
| Total equity and liabilities | 10/49 | €70,466 | €128,347 | +€57,881 | +82.1% |
| Equity | 10/15 | €32,134 | €45,697 | +€13,562 | +42.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,473 | €1,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,473 | €1,473 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,473 | €1,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,161 | €42,724 | +€13,562 | +46.5% |
| Amounts payable | 17/49 | €38,332 | €82,650 | +€44,319 | +115.6% |
| Amounts payable after more than one year | 17 | - | €41,957 | +€41,957 | |
| Financial debts | 170/4 | - | €41,957 | +€41,957 | |
| Amounts payable within one year | 42/48 | €38,332 | €40,693 | +€2,362 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €2,164 | €12,192 | +€10,028 | +463.4% |
| Trade debts | 44 | €3,117 | €1,753 | -€1,364 | -43.8% |
| Suppliers | 440/4 | €3,117 | €1,753 | -€1,364 | -43.8% |
| Taxes, remuneration and social security | 45 | €5,753 | €2,365 | -€3,388 | -58.9% |
| Taxes | 450/3 | €5,753 | €2,365 | -€3,388 | -58.9% |
| Other amounts payable | 47/48 | €27,297 | €24,383 | -€2,915 | -10.7% |
| Remuneration, social security and pensions | 62 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,338 | €26,748 | +€13,410 | +100.5% |
| Other operating charges | 640/8 | €1,820 | €556 | -€1,264 | -69.4% |
| Non-recurring operating charges | 66A | €9,263 | €1,225 | -€8,038 | -86.8% |
| Gross operating margin | 9900 | €43,695 | €48,194 | +€4,498 | +10.3% |
| Operating profit (loss) | 9901 | €19,274 | €19,593 | +€319 | +1.7% |
| Financial income | 75/76B | €67 | €0 | -€66 | -99.8% |
| Recurring financial income | 75 | €67 | €0 | -€66 | -99.8% |
| Financial charges | 65/66B | €733 | €2,009 | +€1,276 | +174.0% |
| Recurring financial charges | 65 | €733 | €2,009 | +€1,276 | +174.0% |
| Profit (loss) for the period before taxes | 9903 | €18,607 | €17,584 | -€1,023 | -5.5% |
| Income taxes | 67/77 | €4,613 | €4,022 | -€591 | -12.8% |
| Profit (loss) for the period | 9904 | €13,995 | €13,562 | -€432 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,995 | €13,562 | -€432 | -3.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.