SONIC IUS: 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.
SONIC IUS
Largest movements
- Cash +€149,129
up €149,129 (+53.5%), from €278,898 to €428,027
mainly Net result for the year (+€154,662) and Depreciation (+€3,874)
- Profit (loss) carried forward +€154,662
up €154,662 (+49.2%), from €314,584 to €469,246
- Tax, wage and social debts -€5,645
down €5,645 (-8.3%), from €68,237 to €62,592
- Gross operating margin -€23,089
down €23,089 (-9.8%), from €234,570 to €211,481
- Taxes -€5,454
down €5,454 (-9.3%), from €58,371 to €52,918
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 | €387,900 | €536,217 | +€148,318 | +38.2% |
| Fixed assets | 21/28 | €15,221 | €16,029 | +€808 | +5.3% |
| Tangible fixed assets | 22/27 | €12,721 | €9,729 | -€2,992 | -23.5% |
| Furniture and vehicles | 24 | €3,685 | €1,843 | -€1,842 | -50.0% |
| Other tangible fixed assets | 26 | €9,036 | €7,886 | -€1,150 | -12.7% |
| Financial fixed assets | 28 | €2,500 | €6,300 | +€3,800 | +152.0% |
| Current assets | 29/58 | €372,679 | €520,188 | +€147,510 | +39.6% |
| Amounts receivable within one year | 40/41 | €93,614 | €91,544 | -€2,070 | -2.2% |
| Trade receivables | 40 | €89,112 | €74,201 | -€14,911 | -16.7% |
| Other amounts receivable | 41 | €4,502 | €17,343 | +€12,841 | +285.2% |
| Cash at bank and in hand | 54/58 | €278,898 | €428,027 | +€149,129 | +53.5% |
| Deferred charges and accrued income | 490/1 | €167 | €618 | +€451 | +270.0% |
| Total equity and liabilities | 10/49 | €387,900 | €536,217 | +€148,318 | +38.2% |
| Equity | 10/15 | €318,584 | €473,246 | +€154,662 | +48.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €314,584 | €469,246 | +€154,662 | +49.2% |
| Amounts payable | 17/49 | €69,316 | €62,971 | -€6,345 | -9.2% |
| Amounts payable within one year | 42/48 | €69,316 | €62,971 | -€6,345 | -9.2% |
| Trade debts | 44 | €1,078 | €378 | -€700 | -64.9% |
| Suppliers | 440/4 | €1,078 | €378 | -€700 | -64.9% |
| Taxes, remuneration and social security | 45 | €68,237 | €62,592 | -€5,645 | -8.3% |
| Taxes | 450/3 | €68,237 | €62,592 | -€5,645 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,732 | €3,874 | +€142 | +3.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €234,570 | €211,481 | -€23,089 | -9.8% |
| Operating profit (loss) | 9901 | €230,451 | €207,208 | -€23,243 | -10.1% |
| Financial income | 75/76B | €136 | €613 | +€476 | +349.2% |
| Recurring financial income | 75 | €136 | €613 | +€476 | +349.2% |
| Financial charges | 65/66B | €190 | €240 | +€50 | +26.2% |
| Recurring financial charges | 65 | €190 | €240 | +€50 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €230,397 | €207,580 | -€22,817 | -9.9% |
| Income taxes | 67/77 | €58,371 | €52,918 | -€5,454 | -9.3% |
| Profit (loss) for the period | 9904 | €172,025 | €154,662 | -€17,363 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €172,025 | €154,662 | -€17,363 | -10.1% |
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 1 October 2026 via checked.be.