SONOP: 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.
SONOP
Largest movements
- Receivables within one year +€60,070
up €60,070 (+107.9%), from €55,660 to €115,730
of which Other amounts receivable: +€100,000
- Cash +€16,424
up €16,424 (+29.1%), from €56,478 to €72,902
mainly Net result for the year (+€80,101) and Depreciation (+€2,031)
- Profit (loss) carried forward +€80,101
up €80,101 (+109.6%), from €73,073 to €153,173
- Tax, wage and social debts -€3,987
down €3,987 (-12.4%), from €32,145 to €28,158
- Trade debts -€2,339
down €2,339 (-95.9%), from €2,439 to €100
- Other debts +€1,992
up €1,992 (+88.6%), from €2,248 to €4,240
- Gross operating margin +€9,544
up €9,544 (+10.1%), from €94,125 to €103,669
- Taxes +€2,197
up €2,197 (+12.0%), from €18,354 to €20,551
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,906 | €197,672 | +€75,766 | +62.2% |
| Formation expenses | 20 | €95 | - | -€95 | |
| Fixed assets | 21/28 | €9,673 | €9,039 | -€634 | -6.5% |
| Tangible fixed assets | 22/27 | €9,673 | €9,039 | -€634 | -6.5% |
| Furniture and vehicles | 24 | €9,673 | €9,039 | -€634 | -6.5% |
| Current assets | 29/58 | €112,138 | €188,632 | +€76,494 | +68.2% |
| Amounts receivable within one year | 40/41 | €55,660 | €115,730 | +€60,070 | +107.9% |
| Trade receivables | 40 | €55,660 | €15,730 | -€39,930 | -71.7% |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €56,478 | €72,902 | +€16,424 | +29.1% |
| Total equity and liabilities | 10/49 | €121,906 | €197,672 | +€75,766 | +62.2% |
| Equity | 10/15 | €85,073 | €165,173 | +€80,101 | +94.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,073 | €153,173 | +€80,101 | +109.6% |
| Amounts payable | 17/49 | €36,833 | €32,498 | -€4,335 | -11.8% |
| Amounts payable within one year | 42/48 | €36,833 | €32,498 | -€4,335 | -11.8% |
| Trade debts | 44 | €2,439 | €100 | -€2,339 | -95.9% |
| Suppliers | 440/4 | €2,439 | €100 | -€2,339 | -95.9% |
| Taxes, remuneration and social security | 45 | €32,145 | €28,158 | -€3,987 | -12.4% |
| Taxes | 450/3 | €32,145 | €28,158 | -€3,987 | -12.4% |
| Other amounts payable | 47/48 | €2,248 | €4,240 | +€1,992 | +88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €2,031 | -€130 | -6.0% |
| Other operating charges | 640/8 | €387 | €793 | +€406 | +104.8% |
| Gross operating margin | 9900 | €94,125 | €103,669 | +€9,544 | +10.1% |
| Operating profit (loss) | 9901 | €91,577 | €100,845 | +€9,268 | +10.1% |
| Financial charges | 65/66B | €150 | €193 | +€43 | +28.3% |
| Recurring financial charges | 65 | €150 | €193 | +€43 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €91,426 | €100,652 | +€9,225 | +10.1% |
| Income taxes | 67/77 | €18,354 | €20,551 | +€2,197 | +12.0% |
| Profit (loss) for the period | 9904 | €73,073 | €80,101 | +€7,028 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,073 | €80,101 | +€7,028 | +9.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.