SONTERRA: 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.
SONTERRA
Largest movements
- Cash -€17,333
down €17,333 (-56.5%), from €30,669 to €13,335
mainly Receivables within one year (-€14,810) and Net result for the year (-€3,555)
- Receivables within one year +€14,810
up €14,810 (+1020.0%), from €1,452 to €16,262
of which Trade receivables: +€13,431
- Tangible fixed assets -€6,348
down €6,348 (-6.5%), from €98,164 to €91,816
of which Land and buildings: -€3,483
- Profit (loss) carried forward -€3,555
down €3,555, from €2,383 to -€1,172
- Trade debts -€3,269
down €3,269 (-76.1%), from €4,294 to €1,025
- Tax, wage and social debts -€2,393
down €2,393 (-37.9%), from €6,314 to €3,920
- Gross operating margin -€14,899
down €14,899 (-67.0%), from €22,255 to €7,355
- Taxes -€2,718
down €2,718 (-70.8%), from €3,839 to €1,121
- Depreciation -€462
down €462 (-6.8%), from €6,809 to €6,348
- Other operating charges +€356
up €356 (+12.0%), from €2,959 to €3,315
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 | €131,288 | €122,557 | -€8,731 | -6.6% |
| Fixed assets | 21/28 | €98,234 | €91,816 | -€6,417 | -6.5% |
| Tangible fixed assets | 22/27 | €98,164 | €91,816 | -€6,348 | -6.5% |
| Land and buildings | 22 | €89,960 | €86,476 | -€3,483 | -3.9% |
| Furniture and vehicles | 24 | €6,902 | €4,471 | -€2,430 | -35.2% |
| Other tangible fixed assets | 26 | €1,303 | €868 | -€434 | -33.3% |
| Financial fixed assets | 28 | €70 | - | -€70 | |
| Current assets | 29/58 | €33,054 | €30,741 | -€2,313 | -7.0% |
| Amounts receivable within one year | 40/41 | €1,452 | €16,262 | +€14,810 | +1020.0% |
| Trade receivables | 40 | €1,452 | €14,883 | +€13,431 | +925.0% |
| Other amounts receivable | 41 | - | €1,379 | +€1,379 | |
| Cash at bank and in hand | 54/58 | €30,669 | €13,335 | -€17,333 | -56.5% |
| Deferred charges and accrued income | 490/1 | €933 | €1,144 | +€211 | +22.6% |
| Total equity and liabilities | 10/49 | €131,288 | €122,557 | -€8,731 | -6.6% |
| Equity | 10/15 | €52,975 | €49,420 | -€3,555 | -6.7% |
| Contributions | 10/11 | €48,732 | €48,732 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,383 | -€1,172 | -€3,555 | |
| Provisions and deferred taxes | 16 | €67,641 | €67,641 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €67,641 | €67,641 | = | 0.0% |
| Pensions and similar obligations | 160 | €67,641 | €67,641 | = | 0.0% |
| Amounts payable | 17/49 | €10,671 | €5,496 | -€5,176 | -48.5% |
| Amounts payable within one year | 42/48 | €10,671 | €5,496 | -€5,176 | -48.5% |
| Trade debts | 44 | €4,294 | €1,025 | -€3,269 | -76.1% |
| Suppliers | 440/4 | €4,294 | €1,025 | -€3,269 | -76.1% |
| Taxes, remuneration and social security | 45 | €6,314 | €3,920 | -€2,393 | -37.9% |
| Taxes | 450/3 | €6,314 | €3,920 | -€2,393 | -37.9% |
| Other amounts payable | 47/48 | €64 | €551 | +€487 | +763.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,809 | €6,348 | -€462 | -6.8% |
| Other operating charges | 640/8 | €2,959 | €3,315 | +€356 | +12.0% |
| Gross operating margin | 9900 | €22,255 | €7,355 | -€14,899 | -67.0% |
| Operating profit (loss) | 9901 | €12,486 | -€2,308 | -€14,794 | |
| Financial income | 75/76B | €5 | €38 | +€33 | +625.4% |
| Recurring financial income | 75 | €5 | €38 | +€33 | +639.4% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €189 | €165 | -€25 | -13.0% |
| Recurring financial charges | 65 | €189 | €165 | -€25 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €12,302 | -€2,434 | -€14,736 | |
| Income taxes | 67/77 | €3,839 | €1,121 | -€2,718 | -70.8% |
| Profit (loss) for the period | 9904 | €8,463 | -€3,555 | -€12,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,463 | -€3,555 | -€12,018 |
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 5 October 2026 via checked.be.