SONIA Esthétique: 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.
SONIA Esthétique
Largest movements
- Tangible fixed assets -€6,545
down €6,545 (-14.2%), from €45,942 to €39,397
of which Plant, machinery and equipment: -€5,000
- Cash +€5,758
up €5,758 (+7.7%), from €74,633 to €80,392
mainly Depreciation (+€12,288) and Net result for the year (+€8,755)
- Stocks and contracts -€2,392
down €2,392 (-12.5%), from €19,102 to €16,710
- Reserves +€6,500
up €6,500 (+7.4%), from €88,409 to €94,909
of which Distributable reserves: +€6,500
- Debts after one year -€6,157
down €6,157 (-49.5%), from €12,444 to €6,287
- Current portion of long-term debt -€3,562
down €3,562 (-36.6%), from €9,718 to €6,157
- Gross operating margin -€10,209
down €10,209 (-26.3%), from €38,865 to €28,656
- Taxes -€2,447
down €2,447 (-32.9%), from €7,440 to €4,993
- Depreciation +€1,375
up €1,375 (+12.6%), from €10,913 to €12,288
- Other operating charges -€671
down €671 (-29.7%), from €2,259 to €1,589
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 | €141,842 | €139,260 | -€2,582 | -1.8% |
| Fixed assets | 21/28 | €48,107 | €40,962 | -€7,145 | -14.9% |
| Intangible fixed assets | 21 | €2,165 | €1,565 | -€600 | -27.7% |
| Tangible fixed assets | 22/27 | €45,942 | €39,397 | -€6,545 | -14.2% |
| Land and buildings | 22 | €10,124 | €11,613 | +€1,489 | +14.7% |
| Plant, machinery and equipment | 23 | €17,932 | €12,932 | -€5,000 | -27.9% |
| Furniture and vehicles | 24 | €17,886 | €14,853 | -€3,034 | -17.0% |
| Current assets | 29/58 | €93,735 | €98,298 | +€4,563 | +4.9% |
| Stocks and contracts in progress | 3 | €19,102 | €16,710 | -€2,392 | -12.5% |
| Stocks | 30/36 | €19,102 | €16,710 | -€2,392 | -12.5% |
| Amounts receivable within one year | 40/41 | €0 | €7 | +€7 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €74,633 | €80,392 | +€5,758 | +7.7% |
| Deferred charges and accrued income | 490/1 | - | €1,190 | +€1,190 | |
| Total equity and liabilities | 10/49 | €141,842 | €139,260 | -€2,582 | -1.8% |
| Equity | 10/15 | €110,710 | €117,466 | +€6,755 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,409 | €94,909 | +€6,500 | +7.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,850 | €4,850 | = | 0.0% |
| Distributable reserves | 133 | €81,700 | €88,200 | +€6,500 | +8.0% |
| Profit (loss) carried forward | 14 | €3,709 | €3,964 | +€255 | +6.9% |
| Amounts payable | 17/49 | €31,131 | €21,794 | -€9,337 | -30.0% |
| Amounts payable after more than one year | 17 | €12,444 | €6,287 | -€6,157 | -49.5% |
| Financial debts | 170/4 | €12,444 | €6,287 | -€6,157 | -49.5% |
| Amounts payable within one year | 42/48 | €18,687 | €15,507 | -€3,180 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €9,718 | €6,157 | -€3,562 | -36.6% |
| Trade debts | 44 | €714 | €648 | -€66 | -9.3% |
| Suppliers | 440/4 | €714 | €648 | -€66 | -9.3% |
| Taxes, remuneration and social security | 45 | €8,190 | €8,419 | +€228 | +2.8% |
| Taxes | 450/3 | €8,190 | €8,419 | +€228 | +2.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €64 | €283 | +€219 | +341% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,913 | €12,288 | +€1,375 | +12.6% |
| Other operating charges | 640/8 | €2,259 | €1,589 | -€671 | -29.7% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €38,865 | €28,656 | -€10,209 | -26.3% |
| Operating profit (loss) | 9901 | €25,642 | €14,779 | -€10,863 | -42.4% |
| Financial income | 75/76B | €960 | €773 | -€186 | -19.4% |
| Recurring financial income | 75 | €960 | €773 | -€186 | -19.4% |
| Financial charges | 65/66B | €1,889 | €1,804 | -€85 | -4.5% |
| Recurring financial charges | 65 | €1,889 | €1,804 | -€85 | -4.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €24,713 | €13,749 | -€10,964 | -44.4% |
| Income taxes | 67/77 | €7,440 | €4,993 | -€2,447 | -32.9% |
| Profit (loss) for the period | 9904 | €17,273 | €8,755 | -€8,517 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,273 | €8,755 | -€8,517 | -49.3% |
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 17 October 2026 via checked.be.