SONOME: 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.
SONOME
Largest movements
- Cash +€60,533
up €60,533 (+116.1%), from €52,137 to €112,670
mainly Net result for the year (+€41,892) and Tax, wage and social debts (+€10,045)
- Receivables within one year -€9,752
down €9,752 (-46.3%), from €21,077 to €11,326
of which Other amounts receivable: -€11,489
- Tangible fixed assets -€6,307
down €6,307 (-36.2%), from €17,431 to €11,124
of which Furniture and vehicles: -€5,516
- Deferred charges and accrued income +€2,948
up €2,948 (+599.6%), from €492 to €3,439
- Reserves +€41,892
up €41,892 (+56.2%), from €74,491 to €116,383
- Tax, wage and social debts +€10,045
up €10,045 (+38.0%), from €26,427 to €36,473
of which Taxes: +€12,130
- Other debts -€5,437
down €5,437 (-86.0%), from €6,322 to €885
- Gross operating margin -€38,263
down €38,263 (-38.8%), from €98,588 to €60,325
- Taxes -€7,870
down €7,870 (-41.2%), from €19,102 to €11,232
- Depreciation +€3,237
up €3,237 (+105.5%), from €3,069 to €6,307
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 | €108,505 | €155,927 | +€47,423 | +43.7% |
| Fixed assets | 21/28 | €34,799 | €28,492 | -€6,307 | -18.1% |
| Tangible fixed assets | 22/27 | €17,431 | €11,124 | -€6,307 | -36.2% |
| Furniture and vehicles | 24 | €13,809 | €8,293 | -€5,516 | -39.9% |
| Other tangible fixed assets | 26 | €3,622 | €2,831 | -€790 | -21.8% |
| Financial fixed assets | 28 | €17,368 | €17,368 | = | 0.0% |
| Current assets | 29/58 | €73,706 | €127,435 | +€53,729 | +72.9% |
| Amounts receivable within one year | 40/41 | €21,077 | €11,326 | -€9,752 | -46.3% |
| Trade receivables | 40 | €9,588 | €11,326 | +€1,738 | +18.1% |
| Other amounts receivable | 41 | €11,489 | - | -€11,489 | |
| Cash at bank and in hand | 54/58 | €52,137 | €112,670 | +€60,533 | +116.1% |
| Deferred charges and accrued income | 490/1 | €492 | €3,439 | +€2,948 | +599.6% |
| Total equity and liabilities | 10/49 | €108,505 | €155,927 | +€47,423 | +43.7% |
| Equity | 10/15 | €74,591 | €116,483 | +€41,892 | +56.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €74,491 | €116,383 | +€41,892 | +56.2% |
| Distributable reserves | 133 | €74,491 | €116,383 | +€41,892 | +56.2% |
| Amounts payable | 17/49 | €33,914 | €39,444 | +€5,530 | +16.3% |
| Amounts payable within one year | 42/48 | €33,914 | €39,444 | +€5,530 | +16.3% |
| Trade debts | 44 | €1,165 | €2,087 | +€922 | +79.1% |
| Suppliers | 440/4 | €1,165 | €2,087 | +€922 | +79.1% |
| Taxes, remuneration and social security | 45 | €26,427 | €36,473 | +€10,045 | +38.0% |
| Taxes | 450/3 | €24,343 | €36,473 | +€12,130 | +49.8% |
| Remuneration and social security | 454/9 | €2,085 | - | -€2,085 | |
| Other amounts payable | 47/48 | €6,322 | €885 | -€5,437 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,069 | €6,307 | +€3,237 | +105.5% |
| Other operating charges | 640/8 | €1,126 | €977 | -€149 | -13.2% |
| Gross operating margin | 9900 | €98,588 | €60,325 | -€38,263 | -38.8% |
| Operating profit (loss) | 9901 | €94,393 | €53,042 | -€41,351 | -43.8% |
| Financial income | 75/76B | €0 | €82 | +€82 | +822000.0% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +822000.0% |
| Profit (loss) for the period before taxes | 9903 | €94,393 | €53,124 | -€41,269 | -43.7% |
| Income taxes | 67/77 | €19,102 | €11,232 | -€7,870 | -41.2% |
| Profit (loss) for the period | 9904 | €75,291 | €41,892 | -€33,399 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,291 | €41,892 | -€33,399 | -44.4% |
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 12 October 2026 via checked.be.