SONOCTURNE EVENT: 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.
SONOCTURNE EVENT
Largest movements
- Cash +€35,423
up €35,423 (+401%), from €8,836 to €44,259
mainly Net result for the year (+€18,841) and Receivables within one year (+€16,421)
- Receivables within one year -€16,421
down €16,421 (-93.7%), from €17,529 to €1,108
of which Trade receivables: -€16,547
- Tangible fixed assets -€4,819
down €4,819 (-37.5%), from €12,863 to €8,044
of which Plant, machinery and equipment: -€2,916
- Deferred charges and accrued income -€2,600
no longer reported in 2025 (was €2,600)
- Profit (loss) carried forward +€18,841
up €18,841, from -€18,570 to €272
- Trade debts -€5,840
down €5,840 (-85.7%), from €6,811 to €971
- Contributions +€1,859
up €1,859 (+28.6%), from €6,507 to €8,366
- Reserves -€1,859
no longer reported in 2025 (was €1,859)
- Tax, wage and social debts -€1,407
down €1,407 (-34.4%), from €4,090 to €2,683
of which Taxes: -€1,823
- Gross operating margin +€9,701
up €9,701 (+58.8%), from €16,506 to €26,207
- Depreciation +€506
up €506 (+8.9%), from €5,720 to €6,227
- Financial charges -€335
down €335 (-78.2%), from €428 to €94
- Other operating charges -€308
down €308 (-19.8%), from €1,555 to €1,247
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.
Derived cash bridge
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 | €41,828 | €53,411 | +€11,584 | +27.7% |
| Fixed assets | 21/28 | €12,863 | €8,044 | -€4,819 | -37.5% |
| Tangible fixed assets | 22/27 | €12,863 | €8,044 | -€4,819 | -37.5% |
| Plant, machinery and equipment | 23 | €10,523 | €7,607 | -€2,916 | -27.7% |
| Furniture and vehicles | 24 | €2,340 | €437 | -€1,902 | -81.3% |
| Current assets | 29/58 | €28,965 | €45,367 | +€16,402 | +56.6% |
| Amounts receivable within one year | 40/41 | €17,529 | €1,108 | -€16,421 | -93.7% |
| Trade receivables | 40 | €17,529 | €982 | -€16,547 | -94.4% |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Cash at bank and in hand | 54/58 | €8,836 | €44,259 | +€35,423 | +401% |
| Deferred charges and accrued income | 490/1 | €2,600 | - | -€2,600 | |
| Total equity and liabilities | 10/49 | €41,828 | €53,411 | +€11,584 | +27.7% |
| Equity | 10/15 | -€10,203 | €8,638 | +€18,841 | |
| Contributions | 10/11 | €6,507 | €8,366 | +€1,859 | +28.6% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€18,570 | €272 | +€18,841 | |
| Amounts payable | 17/49 | €52,031 | €44,773 | -€7,258 | -13.9% |
| Amounts payable within one year | 42/48 | €52,031 | €44,773 | -€7,258 | -13.9% |
| Trade debts | 44 | €6,811 | €971 | -€5,840 | -85.7% |
| Suppliers | 440/4 | €6,811 | €971 | -€5,840 | -85.7% |
| Advances received on contracts in progress | 46 | €2,104 | €2,104 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,090 | €2,683 | -€1,407 | -34.4% |
| Taxes | 450/3 | €2,206 | €383 | -€1,823 | -82.7% |
| Remuneration and social security | 454/9 | €1,883 | €2,300 | +€417 | +22.1% |
| Other amounts payable | 47/48 | €39,026 | €39,015 | -€11 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,720 | €6,227 | +€506 | +8.9% |
| Other operating charges | 640/8 | €1,555 | €1,247 | -€308 | -19.8% |
| Gross operating margin | 9900 | €16,506 | €26,207 | +€9,701 | +58.8% |
| Operating profit (loss) | 9901 | €9,230 | €18,733 | +€9,502 | +103% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €428 | €94 | -€335 | -78.2% |
| Recurring financial charges | 65 | €428 | €94 | -€335 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €8,802 | €18,841 | +€10,039 | +114% |
| Profit (loss) for the period | 9904 | €8,802 | €18,841 | +€10,039 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €8,802 | €18,841 | +€10,039 | +114% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.