J.B. SONIC: 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.
J.B. SONIC
Largest movements
- Receivables within one year +€40,182
up €40,182 (+80.1%), from €50,147 to €90,330
of which Trade receivables: +€40,228
- Cash +€40,157
up €40,157 (+381%), from €10,542 to €50,699
mainly Trade debts (+€46,467) and Net result for the year (+€38,764)
- Tangible fixed assets -€8,367
down €8,367 (-32.1%), from €26,033 to €17,666
of which Other tangible fixed assets: -€4,928
- Trade debts +€46,467
up €46,467 (+307%), from €15,113 to €61,580
- Profit (loss) carried forward +€38,764
up €38,764 (+182%), from €21,345 to €60,109
- Short-term financial debts -€33,593
no longer reported in 2025 (was €33,593)
- Tax, wage and social debts +€20,476
up €20,476 (+62.7%), from €32,655 to €53,131
of which Taxes: +€19,057
- Debts after one year -€6,735
down €6,735 (-50.7%), from €13,278 to €6,543
- Gross operating margin +€20,546
up €20,546 (+9.6%), from €213,863 to €234,409
- Taxes +€16,298
up €16,298 (+3,605%), from €452 to €16,750
- Staff costs +€3,829
up €3,829 (+2.3%), from €163,378 to €167,207
- Financial charges -€3,778
down €3,778 (-38.5%), from €9,807 to €6,029
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 | €287,707 | €359,090 | +€71,384 | +24.8% |
| Fixed assets | 21/28 | €26,033 | €17,666 | -€8,367 | -32.1% |
| Tangible fixed assets | 22/27 | €26,033 | €17,666 | -€8,367 | -32.1% |
| Plant, machinery and equipment | 23 | - | €611 | +€611 | |
| Furniture and vehicles | 24 | €15,907 | €11,857 | -€4,050 | -25.5% |
| Other tangible fixed assets | 26 | €10,127 | €5,198 | -€4,928 | -48.7% |
| Current assets | 29/58 | €261,673 | €341,424 | +€79,751 | +30.5% |
| Stocks and contracts in progress | 3 | €200,984 | €198,161 | -€2,822 | -1.4% |
| Stocks | 30/36 | €200,984 | €198,161 | -€2,822 | -1.4% |
| Amounts receivable within one year | 40/41 | €50,147 | €90,330 | +€40,182 | +80.1% |
| Trade receivables | 40 | €50,102 | €90,330 | +€40,228 | +80.3% |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Cash at bank and in hand | 54/58 | €10,542 | €50,699 | +€40,157 | +381% |
| Deferred charges and accrued income | 490/1 | - | €2,234 | +€2,234 | |
| Total equity and liabilities | 10/49 | €287,707 | €359,090 | +€71,384 | +24.8% |
| Equity | 10/15 | €182,988 | €221,752 | +€38,764 | +21.2% |
| Contributions | 10/11 | €146,943 | €146,943 | = | 0.0% |
| Capital | 10 | €146,943 | €146,943 | = | 0.0% |
| Issued capital | 100 | €146,943 | €146,943 | = | 0.0% |
| Reserves | 13 | €14,700 | €14,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,700 | €14,700 | = | 0.0% |
| Legal reserve | 130 | €14,700 | €14,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,345 | €60,109 | +€38,764 | +182% |
| Amounts payable | 17/49 | €104,719 | €137,339 | +€32,620 | +31.1% |
| Amounts payable after more than one year | 17 | €13,278 | €6,543 | -€6,735 | -50.7% |
| Financial debts | 170/4 | €13,278 | €6,543 | -€6,735 | -50.7% |
| Amounts payable within one year | 42/48 | €91,441 | €130,796 | +€39,355 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €10,053 | €15,880 | +€5,827 | +58.0% |
| Financial debts | 43 | €33,593 | - | -€33,593 | |
| Credit institutions | 430/8 | €33,593 | - | -€33,593 | |
| Trade debts | 44 | €15,113 | €61,580 | +€46,467 | +307% |
| Suppliers | 440/4 | €15,113 | €61,580 | +€46,467 | +307% |
| Taxes, remuneration and social security | 45 | €32,655 | €53,131 | +€20,476 | +62.7% |
| Taxes | 450/3 | €14,507 | €33,564 | +€19,057 | +131% |
| Remuneration and social security | 454/9 | €18,148 | €19,567 | +€1,419 | +7.8% |
| Other amounts payable | 47/48 | €28 | €205 | +€177 | +632% |
| Remuneration, social security and pensions | 62 | €163,378 | €167,207 | +€3,829 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,176 | €10,601 | -€1,576 | -12.9% |
| Other operating charges | 640/8 | €3,564 | €2,511 | -€1,053 | -29.6% |
| Gross operating margin | 9900 | €213,863 | €234,409 | +€20,546 | +9.6% |
| Operating profit (loss) | 9901 | €34,744 | €54,090 | +€19,346 | +55.7% |
| Financial income | 75/76B | €5,224 | €7,454 | +€2,230 | +42.7% |
| Recurring financial income | 75 | €5,224 | €7,454 | +€2,230 | +42.7% |
| Financial charges | 65/66B | €9,807 | €6,029 | -€3,778 | -38.5% |
| Recurring financial charges | 65 | €9,807 | €6,029 | -€3,778 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €30,161 | €55,514 | +€25,353 | +84.1% |
| Income taxes | 67/77 | €452 | €16,750 | +€16,298 | +3,605% |
| Profit (loss) for the period | 9904 | €29,709 | €38,764 | +€9,055 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,709 | €38,764 | +€9,055 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.