SONUMA: 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.
SONUMA
Largest movements
- Receivables within one year +€284,181
up €284,181 (+142.9%), from €198,934 to €483,115
of which Other amounts receivable: +€167,996
- Cash +€164,652
up €164,652 (+7.5%), from €2.2m to €2.4m
mainly Net result for the year (+€392,841) and Depreciation (+€143,624)
- Tangible fixed assets -€109,349
down €109,349 (-38.9%), from €281,084 to €171,735
of which Furniture and vehicles: -€106,345
- Deferred charges and accrued income -€42,404
down €42,404 (-36.5%), from €116,248 to €73,844
- Reserves +€392,841
up €392,841 (+54.7%), from €718,290 to €1.1m
- Debts after one year -€110,839
down €110,839 (-26.7%), from €414,388 to €303,549
of which Financial debts: -€60,000
- Debts within one year -€36,806
down €36,806 (-5.1%), from €716,454 to €679,648
- Staff costs +€92,375
up €92,375 (+5.6%), from €1.7m to €1.7m
- Gross operating margin +€49,497
up €49,497 (+2.2%), from €2.2m to €2.3m
- Depreciation -€44,845
down €44,845 (-23.8%), from €188,469 to €143,624
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 | €2,866,054 | €3,135,290 | +€269,236 | +9.4% |
| Fixed assets | 21/28 | €345,921 | €208,728 | -€137,193 | -39.7% |
| Intangible fixed assets | 21 | €64,837 | €36,993 | -€27,844 | -42.9% |
| Tangible fixed assets | 22/27 | €281,084 | €171,735 | -€109,349 | -38.9% |
| Furniture and vehicles | 24 | €269,678 | €163,333 | -€106,345 | -39.4% |
| Other tangible fixed assets | 26 | €11,406 | €8,402 | -€3,004 | -26.3% |
| Current assets | 29/58 | €2,520,134 | €2,926,562 | +€406,428 | +16.1% |
| Amounts receivable within one year | 40/41 | €198,934 | €483,115 | +€284,181 | +142.9% |
| Trade receivables | 40 | €148,851 | €265,036 | +€116,185 | +78.1% |
| Other amounts receivable | 41 | €50,083 | €218,079 | +€167,996 | +335.4% |
| Cash at bank and in hand | 54/58 | €2,204,952 | €2,369,604 | +€164,652 | +7.5% |
| Deferred charges and accrued income | 490/1 | €116,248 | €73,844 | -€42,404 | -36.5% |
| Total equity and liabilities | 10/49 | €2,866,054 | €3,135,290 | +€269,236 | +9.4% |
| Equity | 10/15 | €1,685,056 | €2,077,897 | +€392,841 | +23.3% |
| Reserves | 13 | €718,290 | €1,111,131 | +€392,841 | +54.7% |
| Profit (loss) carried forward | 14 | €966,765 | €966,765 | = | 0.0% |
| Provisions and deferred taxes | 16 | €48,617 | €63,448 | +€14,831 | +30.5% |
| Provisions for liabilities and charges | 160/5 | €48,617 | €63,448 | +€14,831 | +30.5% |
| Other liabilities and charges | 164/5 | €48,617 | €63,448 | +€14,831 | +30.5% |
| Amounts payable | 17/49 | €1,132,382 | €993,945 | -€138,437 | -12.2% |
| Amounts payable after more than one year | 17 | €414,388 | €303,549 | -€110,839 | -26.7% |
| Financial debts | 170/4 | €300,000 | €240,000 | -€60,000 | -20.0% |
| Other amounts payable | 178/9 | €114,388 | €63,549 | -€50,839 | -44.4% |
| Amounts payable within one year | 42/48 | €716,454 | €679,648 | -€36,806 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €178,810 | +€118,810 | +198.0% |
| Trade debts | 44 | €301,965 | €285,598 | -€16,367 | -5.4% |
| Suppliers | 440/4 | €301,965 | €285,598 | -€16,367 | -5.4% |
| Taxes, remuneration and social security | 45 | €200,550 | €215,240 | +€14,690 | +7.3% |
| Taxes | 450/3 | €20,006 | €24,512 | +€4,506 | +22.5% |
| Remuneration and social security | 454/9 | €180,544 | €190,728 | +€10,185 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,539 | €10,748 | +€9,209 | +598.3% |
| Remuneration, social security and pensions | 62 | €1,650,897 | €1,743,272 | +€92,375 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,469 | €143,624 | -€44,845 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,057 | €1,298 | +€241 | +22.8% |
| Other operating charges | 640/8 | €1,903 | €850 | -€1,053 | -55.3% |
| Gross operating margin | 9900 | €2,243,764 | €2,293,261 | +€49,497 | +2.2% |
| Operating profit (loss) | 9901 | €371,683 | €389,386 | +€17,703 | +4.8% |
| Financial income | 75/76B | €20,283 | €17,351 | -€2,932 | -14.5% |
| Recurring financial income | 75 | €20,283 | €17,351 | -€2,932 | -14.5% |
| Financial charges | 65/66B | €9,005 | €8,325 | -€680 | -7.6% |
| Recurring financial charges | 65 | €9,005 | €8,325 | -€680 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €382,961 | €398,412 | +€15,451 | +4.0% |
| Income taxes | 67/77 | €5,960 | €5,571 | -€389 | -6.5% |
| Profit (loss) for the period | 9904 | €377,001 | €392,841 | +€15,839 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €377,001 | €392,841 | +€15,839 | +4.2% |
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 4 October 2026 via checked.be.