THE SONO MEN: what changed
Two financial 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.
THE SONO MEN
Largest movements
- Cash +€145,249
up €145,249 (+42.5%), from €341,535 to €486,784
mainly Receivables within one year (+€139,758) and Other debts (+€96,497)
- Receivables within one year -€139,758
down €139,758 (-91.4%), from €152,841 to €13,083
of which Other amounts receivable: -€139,758
- Tangible fixed assets -€15,385
down €15,385 (-7.3%), from €211,014 to €195,630
- Other debts +€96,497
up €96,497 (+193%), from €50,000 to €146,497
- Profit (loss) carried forward -€90,664
down €90,664 (-100%), from €90,664 to €0
- Reserves -€15,073
down €15,073 (-100%), from €15,073 to €0
- Financial income +€2,765
up €2,765 (+236%), from €1,172 to €3,937
- Gross operating margin -€1,566
down €1,566 (-2.0%), from €78,034 to €76,467
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.
Derived cash bridge
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 | €705,391 | €695,497 | -€9,894 | -1.4% |
| Fixed assets | 21/28 | €211,014 | €195,630 | -€15,385 | -7.3% |
| Tangible fixed assets | 22/27 | €211,014 | €195,630 | -€15,385 | -7.3% |
| Land and buildings | 22 | €211,014 | €195,630 | -€15,385 | -7.3% |
| Current assets | 29/58 | €494,376 | €499,867 | +€5,491 | +1.1% |
| Amounts receivable within one year | 40/41 | €152,841 | €13,083 | -€139,758 | -91.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €152,841 | €13,083 | -€139,758 | -91.4% |
| Cash at bank and in hand | 54/58 | €341,535 | €486,784 | +€145,249 | +42.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €705,391 | €695,497 | -€9,894 | -1.4% |
| Equity | 10/15 | €630,737 | €525,000 | -€105,737 | -16.8% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Reserves | 13 | €15,073 | €0 | -€15,073 | -100% |
| Distributable reserves | 133 | €15,073 | €0 | -€15,073 | -100% |
| Profit (loss) carried forward | 14 | €90,664 | €0 | -€90,664 | -100% |
| Amounts payable | 17/49 | €74,653 | €170,497 | +€95,843 | +128% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Other amounts payable | 178/9 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,653 | €146,497 | +€95,843 | +189% |
| Trade debts | 44 | €653 | €0 | -€653 | -100% |
| Suppliers | 440/4 | €653 | €0 | -€653 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,000 | €146,497 | +€96,497 | +193% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,385 | €15,385 | = | 0.0% |
| Other operating charges | 640/8 | €10,297 | €10,569 | +€272 | +2.6% |
| Gross operating margin | 9900 | €78,034 | €76,467 | -€1,566 | -2.0% |
| Operating profit (loss) | 9901 | €52,351 | €50,514 | -€1,838 | -3.5% |
| Financial income | 75/76B | €1,172 | €3,937 | +€2,765 | +236% |
| Recurring financial income | 75 | €1,172 | €3,937 | +€2,765 | +236% |
| Financial charges | 65/66B | €420 | €104 | -€316 | -75.1% |
| Recurring financial charges | 65 | €420 | €104 | -€316 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €53,103 | €54,346 | +€1,243 | +2.3% |
| Income taxes | 67/77 | €13,331 | €13,586 | +€256 | +1.9% |
| Profit (loss) for the period | 9904 | €39,773 | €40,759 | +€987 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,773 | €40,759 | +€987 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.