SONOBO: 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.
SONOBO
Largest movements
- Tangible fixed assets +€86,912
up €86,912 (+27.7%), from €313,549 to €400,461
of which Land and buildings: +€79,565
- Cash +€68,381
up €68,381 (+92.4%), from €74,030 to €142,411
mainly Net result for the year (+€86,927) and Stocks and contracts (+€57,133)
- Stocks and contracts -€57,133
down €57,133 (-19.8%), from €289,204 to €232,071
of which Contracts in progress: -€64,732
- Current investments -€34,079
no longer reported in 2024 (was €34,079)
- Receivables within one year +€19,287
up €19,287 (+7.8%), from €247,986 to €267,273
of which Other amounts receivable: +€9,644
- Profit (loss) carried forward +€86,927
up €86,927 (+19.2%), from -€451,641 to -€364,714
- Tax, wage and social debts +€27,522
up €27,522 (+714.1%), from €3,854 to €31,376
of which Remuneration and social security: +€26,663
- Trade debts -€21,431
down €21,431 (-2.5%), from €846,504 to €825,073
- Debts after one year -€15,901
down €15,901 (-30.4%), from €52,312 to €36,411
- Gross operating margin +€177,488
up €177,488 (+25.7%), from €690,958 to €868,446
- Staff costs +€56,759
up €56,759 (+8.5%), from €667,712 to €724,470
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 | €964,032 | €1,042,578 | +€78,546 | +8.1% |
| Fixed assets | 21/28 | €313,912 | €400,824 | +€86,912 | +27.7% |
| Tangible fixed assets | 22/27 | €313,549 | €400,461 | +€86,912 | +27.7% |
| Land and buildings | 22 | €239,452 | €319,018 | +€79,565 | +33.2% |
| Plant, machinery and equipment | 23 | €43,662 | €41,380 | -€2,282 | -5.2% |
| Furniture and vehicles | 24 | €30,435 | €40,063 | +€9,628 | +31.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €650,120 | €641,754 | -€8,366 | -1.3% |
| Stocks and contracts in progress | 3 | €289,204 | €232,071 | -€57,133 | -19.8% |
| Stocks | 30/36 | €96,859 | €104,457 | +€7,598 | +7.8% |
| Contracts in progress | 37 | €192,345 | €127,613 | -€64,732 | -33.7% |
| Amounts receivable within one year | 40/41 | €247,986 | €267,273 | +€19,287 | +7.8% |
| Trade receivables | 40 | €182,213 | €191,855 | +€9,642 | +5.3% |
| Other amounts receivable | 41 | €65,773 | €75,417 | +€9,644 | +14.7% |
| Current investments | 50/53 | €34,079 | - | -€34,079 | |
| Cash at bank and in hand | 54/58 | €74,030 | €142,411 | +€68,381 | +92.4% |
| Deferred charges and accrued income | 490/1 | €4,821 | €0 | -€4,821 | -100.0% |
| Total equity and liabilities | 10/49 | €964,032 | €1,042,578 | +€78,546 | +8.1% |
| Equity | 10/15 | -€3,256 | €83,672 | +€86,927 | |
| Contributions | 10/11 | €305,000 | €305,000 | = | 0.0% |
| Capital | 10 | €305,000 | €305,000 | = | 0.0% |
| Issued capital | 100 | €305,000 | €305,000 | = | 0.0% |
| Reserves | 13 | €143,385 | €143,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,537 | €10,537 | = | 0.0% |
| Legal reserve | 130 | €10,537 | €10,537 | = | 0.0% |
| Distributable reserves | 133 | €132,849 | €132,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€451,641 | -€364,714 | +€86,927 | +19.2% |
| Amounts payable | 17/49 | €967,288 | €958,907 | -€8,381 | -0.9% |
| Amounts payable after more than one year | 17 | €52,312 | €36,411 | -€15,901 | -30.4% |
| Financial debts | 170/4 | €52,312 | €36,411 | -€15,901 | -30.4% |
| Amounts payable within one year | 42/48 | €914,976 | €922,350 | +€7,374 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €14,618 | €15,901 | +€1,283 | +8.8% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €846,504 | €825,073 | -€21,431 | -2.5% |
| Suppliers | 440/4 | €846,504 | €825,073 | -€21,431 | -2.5% |
| Taxes, remuneration and social security | 45 | €3,854 | €31,376 | +€27,522 | +714.1% |
| Taxes | 450/3 | €64 | €923 | +€859 | +1342.2% |
| Remuneration and social security | 454/9 | €3,790 | €30,453 | +€26,663 | +703.5% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Non-recurring operating income | 76A | €3,620 | €0 | -€3,620 | -100.0% |
| Remuneration, social security and pensions | 62 | €667,712 | €724,470 | +€56,759 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,477 | €34,201 | +€7,725 | +29.2% |
| Other operating charges | 640/8 | €9,756 | €11,727 | +€1,971 | +20.2% |
| Gross operating margin | 9900 | €690,958 | €868,446 | +€177,488 | +25.7% |
| Operating profit (loss) | 9901 | -€12,987 | €98,047 | +€111,034 | |
| Financial income | 75/76B | €9,685 | €2,072 | -€7,613 | -78.6% |
| Recurring financial income | 75 | €9,685 | €2,072 | -€7,613 | -78.6% |
| Financial charges | 65/66B | €10,955 | €12,401 | +€1,446 | +13.2% |
| Recurring financial charges | 65 | €10,955 | €12,401 | +€1,446 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,257 | €87,718 | +€101,974 | |
| Income taxes | 67/77 | €244 | €790 | +€546 | +224.0% |
| Profit (loss) for the period | 9904 | -€14,501 | €86,927 | +€101,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,501 | €86,927 | +€101,428 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.