SONIC MUSIC: 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 MUSIC
Largest movements
- Tangible fixed assets -€13,357
down €13,357 (-45.6%), from €29,272 to €15,915
of which Plant, machinery and equipment: -€14,312
- Reserves -€40,000
down €40,000 (-33.4%), from €119,809 to €79,809
of which Distributable reserves: -€40,000
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€11,074
down €11,074 (-3.2%), from €343,469 to €332,396
- Write-downs +€10,595
no longer reported in 2025 (was -€10,595)
- Gross operating margin +€7,710
up €7,710, from -€6,739 to €971
- Other operating charges -€6,603
down €6,603 (-76.5%), from €8,630 to €2,027
- Depreciation -€3,492
down €3,492 (-27.6%), from €12,664 to €9,172
- Taxes -€1,926
down €1,926 (-96.1%), from €2,004 to €77
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 | €511,674 | €496,250 | -€15,424 | -3.0% |
| Fixed assets | 21/28 | €454,372 | €442,127 | -€12,245 | -2.7% |
| Intangible fixed assets | 21 | - | €1,112 | +€1,112 | |
| Tangible fixed assets | 22/27 | €29,272 | €15,915 | -€13,357 | -45.6% |
| Plant, machinery and equipment | 23 | €25,732 | €11,419 | -€14,312 | -55.6% |
| Furniture and vehicles | 24 | €3,540 | €3,086 | -€454 | -12.8% |
| Other tangible fixed assets | 26 | - | €1,409 | +€1,409 | |
| Financial fixed assets | 28 | €425,100 | €425,100 | = | 0.0% |
| Current assets | 29/58 | €57,302 | €54,123 | -€3,179 | -5.5% |
| Amounts receivable within one year | 40/41 | €30,184 | €30,029 | -€155 | -0.5% |
| Trade receivables | 40 | €3,970 | €7,648 | +€3,678 | +92.6% |
| Other amounts receivable | 41 | €26,214 | €22,381 | -€3,833 | -14.6% |
| Current investments | 50/53 | €25,876 | €22,177 | -€3,699 | -14.3% |
| Cash at bank and in hand | 54/58 | €999 | €1,624 | +€625 | +62.6% |
| Deferred charges and accrued income | 490/1 | €243 | €293 | +€50 | +20.6% |
| Total equity and liabilities | 10/49 | €511,674 | €496,250 | -€15,424 | -3.0% |
| Equity | 10/15 | €481,871 | €430,797 | -€51,074 | -10.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,809 | €79,809 | -€40,000 | -33.4% |
| Tax-exempt reserves | 132 | €77,950 | €77,950 | = | 0.0% |
| Distributable reserves | 133 | €41,859 | €1,859 | -€40,000 | -95.6% |
| Profit (loss) carried forward | 14 | €343,469 | €332,396 | -€11,074 | -3.2% |
| Amounts payable | 17/49 | €29,803 | €65,453 | +€35,650 | +120% |
| Amounts payable within one year | 42/48 | €29,803 | €65,453 | +€35,650 | +120% |
| Trade debts | 44 | €29,452 | €25,391 | -€4,061 | -13.8% |
| Suppliers | 440/4 | €25,402 | €25,391 | -€11 | 0.0% |
| Bills of exchange payable | 441 | €4,050 | - | -€4,050 | |
| Taxes, remuneration and social security | 45 | €351 | €62 | -€289 | -82.4% |
| Taxes | 450/3 | €351 | €62 | -€289 | -82.4% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Non-recurring operating income | 76A | €200,062 | - | -€200,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,664 | €9,172 | -€3,492 | -27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,595 | - | +€10,595 | |
| Other operating charges | 640/8 | €8,630 | €2,027 | -€6,603 | -76.5% |
| Gross operating margin | 9900 | -€6,739 | €971 | +€7,710 | |
| Operating profit (loss) | 9901 | -€17,438 | -€10,228 | +€7,210 | +41.3% |
| Financial income | 75/76B | €608 | €227 | -€381 | -62.7% |
| Recurring financial income | 75 | €608 | €227 | -€381 | -62.7% |
| Financial charges | 65/66B | €1,426 | €995 | -€431 | -30.2% |
| Recurring financial charges | 65 | €1,426 | €995 | -€431 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,257 | -€10,996 | +€7,260 | +39.8% |
| Income taxes | 67/77 | €2,004 | €77 | -€1,926 | -96.1% |
| Profit (loss) for the period | 9904 | -€20,260 | -€11,074 | +€9,187 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,260 | -€11,074 | +€9,187 | +45.3% |
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 13 October 2026 via checked.be.