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SOTONAR: 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.

What changed

SOTONAR

BE 0474.506.578
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,584
2024 · €12,068-€5,484
Equity
€70,532
2024 · €68,948+€1,584
Cash
€73,691
2024 · €75,812-€2,121
Balance sheet total
€100,420
2024 · €98,007+€2,413

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€8,589

    up €8,589 (+696.0%), from €1,234 to €9,823

    of which Furniture and vehicles: +€7,926

  • Receivables within one year -€4,057

    down €4,057 (-29.0%), from €14,012 to €9,955

    of which Trade receivables: -€4,163

  • Cash -€2,121

    down €2,121 (-2.8%), from €75,812 to €73,691

    mainly Investment in fixed assets (net) (-€9,620) and Trade debts (-€7,117)

Equity and liabilities
  • Trade debts -€7,117

    down €7,117 (-30.5%), from €23,320 to €16,203

  • Reserves +€6,500

    up €6,500 (+349.5%), from €1,860 to €8,360

  • Other debts +€5,323

    up €5,323 (+194.1%), from €2,742 to €8,065

  • Profit (loss) carried forward -€4,916

    down €4,916 (-9.0%), from €54,688 to €49,772

  • Tax, wage and social debts +€2,623

    up €2,623 (+87.5%), from €2,997 to €5,620

    of which Taxes: +€2,623

Income statement
  • Gross operating margin -€20,728

    down €20,728 (-30.9%), from €66,998 to €46,270

  • Financial charges -€10,405

    down €10,405 (-25.4%), from €41,011 to €30,606

  • Staff costs -€5,490

    down €5,490 (-91.1%), from €6,028 to €538

  • Taxes +€1,372

    up €1,372 (+107.4%), from €1,278 to €2,650

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €12,068
Gross operating margin -€20,728
Staff costs +€5,490
Depreciation +€453
Other operating charges +€268
Financial charges +€10,405
Taxes -€1,372
Result 2025 €6,584

Cash bridge derived

cash 2024 to 2025

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.

From operations +€12,499
Investment -€9,620
Financing -€5,000
Cash 2024 €75,812
Net result for the year +€6,584
Depreciation +€1,031
Smaller working-capital items -€2
Receivables within one year +€4,057
Trade debts -€7,117
Tax, wage and social debts +€2,623
Other debts +€5,323
Investment in fixed assets (net) -€9,620
Contributions, distributions and other -€5,000
Cash 2025 €73,691
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €98,007 €100,420 +€2,413 +2.5%
Fixed assets 21/28 €6,564 €15,153 +€8,589 +130.9%
Tangible fixed assets 22/27 €1,234 €9,823 +€8,589 +696.0%
Plant, machinery and equipment 23 €1,234 €1,897 +€663 +53.7%
Furniture and vehicles 24 - €7,926 +€7,926
Financial fixed assets 28 €5,330 €5,330 = 0.0%
Current assets 29/58 €91,443 €85,267 -€6,176 -6.8%
Stocks and contracts in progress 3 €684 €662 -€22 -3.2%
Stocks 30/36 €684 €662 -€22 -3.2%
Amounts receivable within one year 40/41 €14,012 €9,955 -€4,057 -29.0%
Trade receivables 40 €14,000 €9,837 -€4,163 -29.7%
Other amounts receivable 41 €12 €118 +€106 +883.3%
Cash at bank and in hand 54/58 €75,812 €73,691 -€2,121 -2.8%
Deferred charges and accrued income 490/1 €935 €959 +€24 +2.6%
Total equity and liabilities 10/49 €98,007 €100,420 +€2,413 +2.5%
Equity 10/15 €68,948 €70,532 +€1,584 +2.3%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €1,860 €8,360 +€6,500 +349.5%
Distributable reserves 133 €1,860 €8,360 +€6,500 +349.5%
Profit (loss) carried forward 14 €54,688 €49,772 -€4,916 -9.0%
Amounts payable 17/49 €29,059 €29,888 +€829 +2.9%
Amounts payable within one year 42/48 €29,059 €29,888 +€829 +2.9%
Trade debts 44 €23,320 €16,203 -€7,117 -30.5%
Suppliers 440/4 €23,320 €16,203 -€7,117 -30.5%
Taxes, remuneration and social security 45 €2,997 €5,620 +€2,623 +87.5%
Taxes 450/3 €1,798 €4,421 +€2,623 +145.9%
Remuneration and social security 454/9 €1,199 €1,199 = 0.0%
Other amounts payable 47/48 €2,742 €8,065 +€5,323 +194.1%
Remuneration, social security and pensions 62 €6,028 €538 -€5,490 -91.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,484 €1,031 -€453 -30.5%
Other operating charges 640/8 €5,129 €4,861 -€268 -5.2%
Gross operating margin 9900 €66,998 €46,270 -€20,728 -30.9%
Operating profit (loss) 9901 €54,357 €39,840 -€14,517 -26.7%
Financial charges 65/66B €41,011 €30,606 -€10,405 -25.4%
Recurring financial charges 65 €41,011 €30,606 -€10,405 -25.4%
Profit (loss) for the period before taxes 9903 €13,346 €9,234 -€4,112 -30.8%
Income taxes 67/77 €1,278 €2,650 +€1,372 +107.4%
Profit (loss) for the period 9904 €12,068 €6,584 -€5,484 -45.4%
Profit (loss) for the period to be appropriated 9905 €12,068 €6,584 -€5,484 -45.4%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.