SONICAL: 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.
SONICAL
Largest movements
- Cash +€52,113
up €52,113 (+2576.9%), from €2,022 to €54,135
mainly Receivables within one year (+€46,166) and Debts after one year (+€42,667)
- Receivables within one year -€46,166
down €46,166 (-31.2%), from €148,000 to €101,834
of which Trade receivables: -€48,723
- Financial fixed assets -€10,200
down €10,200 (-100.0%), from €10,200 to €0
- Receivables after one year +€5,000
new in 2025: €5,000
- Debts after one year +€42,667
up €42,667 (+136.9%), from €31,171 to €73,838
- Trade debts -€37,505
down €37,505 (-37.7%), from €99,548 to €62,043
- Reserves -€4,890
down €4,890 (-31.1%), from €15,709 to €10,819
- Gross operating margin -€5,829
down €5,829, from €2,051 to -€3,779
- Financial income +€530
up €530 (+5302600.0%), from €0 to €530
- Other operating charges +€346
up €346 (+60.4%), from €573 to €919
- Taxes -€257
down €257 (-100.0%), from €257 to €0
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 | €161,671 | €161,792 | +€121 | +0.1% |
| Fixed assets | 21/28 | €11,649 | €823 | -€10,826 | -92.9% |
| Tangible fixed assets | 22/27 | €1,449 | €823 | -€626 | -43.2% |
| Plant, machinery and equipment | 23 | €1,449 | €823 | -€626 | -43.2% |
| Financial fixed assets | 28 | €10,200 | €0 | -€10,200 | -100.0% |
| Current assets | 29/58 | €150,022 | €160,969 | +€10,947 | +7.3% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €148,000 | €101,834 | -€46,166 | -31.2% |
| Trade receivables | 40 | €142,552 | €93,829 | -€48,723 | -34.2% |
| Other amounts receivable | 41 | €5,448 | €8,005 | +€2,557 | +46.9% |
| Cash at bank and in hand | 54/58 | €2,022 | €54,135 | +€52,113 | +2576.9% |
| Total equity and liabilities | 10/49 | €161,671 | €161,792 | +€121 | +0.1% |
| Equity | 10/15 | €30,709 | €25,819 | -€4,890 | -15.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,709 | €10,819 | -€4,890 | -31.1% |
| Distributable reserves | 133 | €15,709 | €10,819 | -€4,890 | -31.1% |
| Amounts payable | 17/49 | €130,962 | €135,974 | +€5,011 | +3.8% |
| Amounts payable after more than one year | 17 | €31,171 | €73,838 | +€42,667 | +136.9% |
| Other amounts payable | 178/9 | €31,171 | €73,838 | +€42,667 | +136.9% |
| Amounts payable within one year | 42/48 | €99,791 | €62,136 | -€37,655 | -37.7% |
| Trade debts | 44 | €99,548 | €62,043 | -€37,505 | -37.7% |
| Suppliers | 440/4 | €99,548 | €62,043 | -€37,505 | -37.7% |
| Taxes, remuneration and social security | 45 | €243 | €93 | -€150 | -61.8% |
| Taxes | 450/3 | €243 | €93 | -€150 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €626 | = | 0.0% |
| Other operating charges | 640/8 | €573 | €919 | +€346 | +60.4% |
| Gross operating margin | 9900 | €2,051 | -€3,779 | -€5,829 | |
| Operating profit (loss) | 9901 | €851 | -€5,324 | -€6,176 | |
| Financial income | 75/76B | €0 | €530 | +€530 | +5302600.0% |
| Recurring financial income | 75 | €0 | €530 | +€530 | +5302600.0% |
| Financial charges | 65/66B | €100 | €96 | -€4 | -3.6% |
| Recurring financial charges | 65 | €100 | €96 | -€4 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €752 | -€4,890 | -€5,642 | |
| Income taxes | 67/77 | €257 | €0 | -€257 | -100.0% |
| Profit (loss) for the period | 9904 | €495 | -€4,890 | -€5,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €495 | -€4,890 | -€5,385 |
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 7 October 2026 via checked.be.