SONU: 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.
SONU
Largest movements
- Cash +€4,947
up €4,947 (+34.5%), from €14,338 to €19,285
mainly Net result for the year (+€17,351) and Trade debts (+€1,038)
- Receivables within one year +€4,058
up €4,058 (+19.4%), from €20,919 to €24,976
of which Trade receivables: +€4,910
- Profit (loss) carried forward +€17,351
up €17,351 (+195.2%), from €8,890 to €26,241
- Other debts -€8,651
no longer reported in 2025 (was €8,651)
- Trade debts +€1,038
up €1,038 (+11.6%), from €8,913 to €9,951
- Tax, wage and social debts -€733
down €733 (-7.0%), from €10,403 to €9,669
- Staff costs -€35,112
down €35,112 (-53.3%), from €65,910 to €30,799
- Gross operating margin -€20,276
down €20,276 (-29.4%), from €68,999 to €48,723
- Other operating charges -€6,840
down €6,840 (-98.2%), from €6,964 to €124
- Taxes -€3,880
no longer reported in 2025 (was €3,880)
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 | €41,856 | €50,861 | +€9,005 | +21.5% |
| Fixed assets | 21/28 | €6,600 | €6,600 | = | 0.0% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €35,256 | €44,261 | +€9,005 | +25.5% |
| Amounts receivable within one year | 40/41 | €20,919 | €24,976 | +€4,058 | +19.4% |
| Trade receivables | 40 | - | €4,910 | +€4,910 | |
| Other amounts receivable | 41 | €20,919 | €20,066 | -€853 | -4.1% |
| Cash at bank and in hand | 54/58 | €14,338 | €19,285 | +€4,947 | +34.5% |
| Total equity and liabilities | 10/49 | €41,856 | €50,861 | +€9,005 | +21.5% |
| Equity | 10/15 | €13,890 | €31,241 | +€17,351 | +124.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,890 | €26,241 | +€17,351 | +195.2% |
| Amounts payable | 17/49 | €27,966 | €19,620 | -€8,346 | -29.8% |
| Amounts payable within one year | 42/48 | €27,966 | €19,620 | -€8,346 | -29.8% |
| Trade debts | 44 | €8,913 | €9,951 | +€1,038 | +11.6% |
| Suppliers | 440/4 | €8,913 | €9,951 | +€1,038 | +11.6% |
| Taxes, remuneration and social security | 45 | €10,403 | €9,669 | -€733 | -7.0% |
| Taxes | 450/3 | €10,403 | €9,669 | -€733 | -7.0% |
| Other amounts payable | 47/48 | €8,651 | - | -€8,651 | |
| Remuneration, social security and pensions | 62 | €65,910 | €30,799 | -€35,112 | -53.3% |
| Other operating charges | 640/8 | €6,964 | €124 | -€6,840 | -98.2% |
| Gross operating margin | 9900 | €68,999 | €48,723 | -€20,276 | -29.4% |
| Operating profit (loss) | 9901 | -€3,876 | €17,800 | +€21,676 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €595 | €450 | -€145 | -24.3% |
| Recurring financial charges | 65 | €595 | €450 | -€145 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,471 | €17,351 | +€21,821 | |
| Income taxes | 67/77 | €3,880 | - | -€3,880 | |
| Profit (loss) for the period | 9904 | -€8,350 | €17,351 | +€25,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,350 | €17,351 | +€25,701 |
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 6 October 2026 via checked.be.