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.
SONIC
Largest movements
- Receivables within one year +€94,643
up €94,643 (+31.7%), from €298,980 to €393,623
of which Other amounts receivable: +€100,271
- Deferred charges and accrued income +€83,552
up €83,552 (+101.0%), from €82,751 to €166,302
- Tangible fixed assets +€73,863
up €73,863 (+25.7%), from €287,347 to €361,210
of which Plant, machinery and equipment: +€81,993
- Provisions +€92,000
new in 2025: €92,000
- Other debts +€66,072
up €66,072 (+183.3%), from €36,047 to €102,119
- Trade debts +€64,623
up €64,623 (+9.1%), from €708,595 to €773,219
- Tax, wage and social debts +€57,623
up €57,623 (+56.4%), from €102,219 to €159,841
of which Taxes: +€56,516
- Profit (loss) carried forward -€41,264
down €41,264 (-13.3%), from -€309,646 to -€350,910
- Gross operating margin +€199,503
up €199,503 (+18.3%), from €1.1m to €1.3m
- Other operating charges -€176,471
down €176,471 (-35.6%), from €495,206 to €318,735
- Financial charges +€161,042
up €161,042 (+692.3%), from €23,263 to €184,305
- Provisions +€92,000
new in 2025: €92,000
- Taxes +€56,289
up €56,289 (+24845.1%), from €227 to €56,516
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 | €1,659,420 | €1,898,474 | +€239,054 | +14.4% |
| Fixed assets | 21/28 | €599,502 | €672,155 | +€72,653 | +12.1% |
| Intangible fixed assets | 21 | €4,150 | €2,940 | -€1,210 | -29.2% |
| Tangible fixed assets | 22/27 | €287,347 | €361,210 | +€73,863 | +25.7% |
| Land and buildings | 22 | €9,363 | €6,036 | -€3,327 | -35.5% |
| Plant, machinery and equipment | 23 | €233,721 | €315,714 | +€81,993 | +35.1% |
| Furniture and vehicles | 24 | €18,005 | €18,009 | +€4 | 0.0% |
| Other tangible fixed assets | 26 | €26,258 | €21,451 | -€4,807 | -18.3% |
| Financial fixed assets | 28 | €308,004 | €308,004 | = | 0.0% |
| Current assets | 29/58 | €1,059,918 | €1,226,319 | +€166,401 | +15.7% |
| Amounts receivable after more than one year | 29 | €113,000 | €113,000 | = | 0.0% |
| Other amounts receivable | 291 | €113,000 | €113,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €730 | €485 | -€245 | -33.6% |
| Stocks | 30/36 | €730 | €485 | -€245 | -33.6% |
| Amounts receivable within one year | 40/41 | €298,980 | €393,623 | +€94,643 | +31.7% |
| Trade receivables | 40 | €61,980 | €56,352 | -€5,628 | -9.1% |
| Other amounts receivable | 41 | €237,000 | €337,271 | +€100,271 | +42.3% |
| Cash at bank and in hand | 54/58 | €564,457 | €552,909 | -€11,548 | -2.0% |
| Deferred charges and accrued income | 490/1 | €82,751 | €166,302 | +€83,552 | +101.0% |
| Total equity and liabilities | 10/49 | €1,659,420 | €1,898,474 | +€239,054 | +14.4% |
| Equity | 10/15 | €812,559 | €771,296 | -€41,264 | -5.1% |
| Contributions | 10/11 | €1,113,188 | €1,113,188 | = | 0.0% |
| Capital | 10 | €1,113,188 | €1,113,188 | = | 0.0% |
| Issued capital | 100 | €1,113,188 | €1,113,188 | = | 0.0% |
| Reserves | 13 | €9,017 | €9,017 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,017 | €9,017 | = | 0.0% |
| Legal reserve | 130 | €9,017 | €9,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,646 | -€350,910 | -€41,264 | -13.3% |
| Provisions and deferred taxes | 16 | - | €92,000 | +€92,000 | |
| Provisions for liabilities and charges | 160/5 | - | €92,000 | +€92,000 | |
| Other liabilities and charges | 164/5 | - | €92,000 | +€92,000 | |
| Amounts payable | 17/49 | €846,861 | €1,035,178 | +€188,317 | +22.2% |
| Amounts payable within one year | 42/48 | €846,861 | €1,035,178 | +€188,317 | +22.2% |
| Trade debts | 44 | €708,595 | €773,219 | +€64,623 | +9.1% |
| Suppliers | 440/4 | €708,595 | €773,219 | +€64,623 | +9.1% |
| Taxes, remuneration and social security | 45 | €102,219 | €159,841 | +€57,623 | +56.4% |
| Taxes | 450/3 | €227 | €56,742 | +€56,516 | +24945.1% |
| Remuneration and social security | 454/9 | €101,992 | €103,099 | +€1,107 | +1.1% |
| Other amounts payable | 47/48 | €36,047 | €102,119 | +€66,072 | +183.3% |
| Non-recurring operating income | 76A | €513 | €660 | +€147 | +28.6% |
| Remuneration, social security and pensions | 62 | €452,087 | €480,407 | +€28,321 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,714 | €89,463 | +€46,749 | +109.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,208 | +€8,208 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €92,000 | +€92,000 | |
| Other operating charges | 640/8 | €495,206 | €318,735 | -€176,471 | -35.6% |
| Gross operating margin | 9900 | €1,090,864 | €1,290,368 | +€199,503 | +18.3% |
| Operating profit (loss) | 9901 | €100,857 | €301,554 | +€200,697 | +199.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €23,263 | €184,305 | +€161,042 | +692.3% |
| Recurring financial charges | 65 | €23,263 | €184,305 | +€161,042 | +692.3% |
| Profit (loss) for the period before taxes | 9903 | €77,595 | €117,252 | +€39,658 | +51.1% |
| Income taxes | 67/77 | €227 | €56,516 | +€56,289 | +24845.1% |
| Profit (loss) for the period | 9904 | €77,368 | €60,736 | -€16,632 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,368 | €60,736 | -€16,632 | -21.5% |
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 9 October 2026 via checked.be.