SONOMAR: 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
SONOMAR
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€25,854
2024 · -€35,557+€9,702
Equity
€686,662
2024 · €712,516-€25,854
Cash
€13,475
2024 · €11,543+€1,932
Balance sheet total
€3.0m
2024 · €3.1m-€109,232
Largest movements
Assets
- Tangible fixed assets -€71,952
down €71,952 (-3.7%), from €1.9m to €1.9m
- Intangible fixed assets -€34,075
down €34,075 (-16.7%), from €204,451 to €170,376
Equity and liabilities
- Debts after one year -€92,604
down €92,604 (-6.5%), from €1.4m to €1.3m
- Reserves -€40,360
down €40,360 (-4.5%), from €892,351 to €851,991
- Current portion of long-term debt +€36,891
up €36,891 (+88.3%), from €41,775 to €78,666
Income statement
- Gross operating margin +€9,093
up €9,093 (+8.0%), from €113,504 to €122,597
- Other operating charges +€5,174
up €5,174 (+66.8%), from €7,743 to €12,917
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
-€35,557
Gross operating margin
+€9,093
Other operating charges
-€5,174
Financial income
+€0
Financial charges
+€284
Taxes
-€0
Deferred taxes and other
+€5,500
Result 2025
-€25,854
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
+€57,646
Investment
€0
Financing
-€55,714
Cash 2024
€11,543
From operations (derived)
+€57,646
Net result for the year
-€25,854
Depreciation
+€106,028
Receivables within one year
+€4,899
Smaller working-capital items
+€72
Provisions
-€13,453
Trade debts
-€1,702
Other debts
-€14,068
Accrued charges and deferred income
+€1,726
Financing
-€55,714
Debts after one year
-€92,604
Current portion of long-term debt
+€36,891
Cash 2025
€13,475
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,060,714 | €2,951,482 | -€109,232 | -3.6% |
| Fixed assets | 21/28 | €3,042,319 | €2,936,292 | -€106,028 | -3.5% |
| Intangible fixed assets | 21 | €204,451 | €170,376 | -€34,075 | -16.7% |
| Tangible fixed assets | 22/27 | €1,924,495 | €1,852,542 | -€71,952 | -3.7% |
| Land and buildings | 22 | €1,924,495 | €1,852,542 | -€71,952 | -3.7% |
| Financial fixed assets | 28 | €913,374 | €913,374 | = | 0.0% |
| Current assets | 29/58 | €18,395 | €15,190 | -€3,205 | -17.4% |
| Amounts receivable within one year | 40/41 | €4,899 | - | -€4,899 | |
| Trade receivables | 40 | €4,899 | - | -€4,899 | |
| Cash at bank and in hand | 54/58 | €11,543 | €13,475 | +€1,932 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,953 | €1,715 | -€238 | -12.2% |
| Total equity and liabilities | 10/49 | €3,060,714 | €2,951,482 | -€109,232 | -3.6% |
| Equity | 10/15 | €712,516 | €686,662 | -€25,854 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €892,351 | €851,991 | -€40,360 | -4.5% |
| Tax-exempt reserves | 132 | €892,351 | €851,991 | -€40,360 | -4.5% |
| Profit (loss) carried forward | 14 | -€198,427 | -€183,921 | +€14,506 | +7.3% |
| Provisions and deferred taxes | 16 | €297,450 | €283,997 | -€13,453 | -4.5% |
| Deferred taxes | 168 | €297,450 | €283,997 | -€13,453 | -4.5% |
| Amounts payable | 17/49 | €2,050,748 | €1,980,823 | -€69,925 | -3.4% |
| Amounts payable after more than one year | 17 | €1,435,094 | €1,342,489 | -€92,604 | -6.5% |
| Financial debts | 170/4 | €1,435,094 | €1,342,489 | -€92,604 | -6.5% |
| Amounts payable within one year | 42/48 | €604,630 | €625,583 | +€20,954 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €41,775 | €78,666 | +€36,891 | +88.3% |
| Trade debts | 44 | €62,086 | €60,384 | -€1,702 | -2.7% |
| Suppliers | 440/4 | €62,086 | €60,384 | -€1,702 | -2.7% |
| Taxes, remuneration and social security | 45 | €166 | - | -€166 | |
| Remuneration and social security | 454/9 | €166 | - | -€166 | |
| Other amounts payable | 47/48 | €500,602 | €486,534 | -€14,068 | -2.8% |
| Accrued charges and deferred income | 492/3 | €11,024 | €12,750 | +€1,726 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,028 | €106,028 | = | 0.0% |
| Other operating charges | 640/8 | €7,743 | €12,917 | +€5,174 | +66.8% |
| Gross operating margin | 9900 | €113,504 | €122,597 | +€9,093 | +8.0% |
| Operating profit (loss) | 9901 | -€267 | €3,652 | +€3,918 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €43,243 | €42,959 | -€284 | -0.7% |
| Recurring financial charges | 65 | €43,243 | €42,959 | -€284 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,510 | -€39,307 | +€4,202 | +9.7% |
| Transfer from deferred taxes | 780 | €7,953 | €13,453 | +€5,500 | +69.2% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€35,557 | -€25,854 | +€9,702 | +27.3% |
| Transfer from tax-exempt reserves | 789 | €23,859 | €40,360 | +€16,500 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,697 | €14,506 | +€26,203 |
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 2 October 2026 via checked.be.