SONEST SONORISATION: 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.
SONEST SONORISATION
Largest movements
- Tangible fixed assets -€20,224
down €20,224 (-38.5%), from €52,527 to €32,303
of which Plant, machinery and equipment: -€20,174
- Receivables within one year -€10,420
down €10,420 (-80.3%), from €12,971 to €2,551
of which Other amounts receivable: -€6,280
- Cash +€7,779
up €7,779 (+116.2%), from €6,694 to €14,473
mainly Depreciation (+€42,297) and Net result for the year (+€26,972)
- Deferred charges and accrued income -€1,400
down €1,400 (-45.7%), from €3,063 to €1,663
- Debts after one year -€48,214
no longer reported in 2025 (was €48,214)
- Profit (loss) carried forward +€26,972
up €26,972, from -€7,440 to €19,532
- Trade debts -€3,022
down €3,022 (-19.0%), from €15,939 to €12,917
- Gross operating margin +€51,522
up €51,522 (+290.2%), from €17,753 to €69,274
- Depreciation -€2,744
down €2,744 (-6.1%), from €45,041 to €42,297
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 | €75,305 | €51,040 | -€24,265 | -32.2% |
| Fixed assets | 21/28 | €52,577 | €32,353 | -€20,224 | -38.5% |
| Tangible fixed assets | 22/27 | €52,527 | €32,303 | -€20,224 | -38.5% |
| Plant, machinery and equipment | 23 | €52,477 | €32,303 | -€20,174 | -38.4% |
| Furniture and vehicles | 24 | €49 | - | -€49 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €22,728 | €18,687 | -€4,041 | -17.8% |
| Amounts receivable within one year | 40/41 | €12,971 | €2,551 | -€10,420 | -80.3% |
| Trade receivables | 40 | €4,140 | - | -€4,140 | |
| Other amounts receivable | 41 | €8,831 | €2,551 | -€6,280 | -71.1% |
| Cash at bank and in hand | 54/58 | €6,694 | €14,473 | +€7,779 | +116.2% |
| Deferred charges and accrued income | 490/1 | €3,063 | €1,663 | -€1,400 | -45.7% |
| Total equity and liabilities | 10/49 | €75,305 | €51,040 | -€24,265 | -32.2% |
| Equity | 10/15 | €11,152 | €38,124 | +€26,972 | +241.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,440 | €19,532 | +€26,972 | |
| Amounts payable | 17/49 | €64,153 | €12,917 | -€51,237 | -79.9% |
| Amounts payable after more than one year | 17 | €48,214 | - | -€48,214 | |
| Other amounts payable | 178/9 | €48,214 | - | -€48,214 | |
| Amounts payable within one year | 42/48 | €15,939 | €12,917 | -€3,022 | -19.0% |
| Trade debts | 44 | €15,939 | €12,917 | -€3,022 | -19.0% |
| Suppliers | 440/4 | €15,939 | €12,917 | -€3,022 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,041 | €42,297 | -€2,744 | -6.1% |
| Other operating charges | 640/8 | €473 | €311 | -€162 | -34.2% |
| Gross operating margin | 9900 | €17,753 | €69,274 | +€51,522 | +290.2% |
| Operating profit (loss) | 9901 | -€27,761 | €26,666 | +€54,427 | |
| Financial income | 75/76B | €1 | €351 | +€350 | +70040.0% |
| Recurring financial income | 75 | €1 | €351 | +€350 | +70040.0% |
| Financial charges | 65/66B | €45 | €44 | -€1 | -1.5% |
| Recurring financial charges | 65 | €45 | €44 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,806 | €26,972 | +€54,778 | |
| Profit (loss) for the period | 9904 | -€27,806 | €26,972 | +€54,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,806 | €26,972 | +€54,778 |
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 29 September 2026 via checked.be.