SoNick: 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.
SoNick
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Receivables within one year +€15,872
up €15,872 (+115%), from €13,752 to €29,624
of which Trade receivables: +€15,872
- Cash +€11,798
up €11,798 (+31.0%), from €38,009 to €49,807
mainly Net result for the year (+€54,467) and Tax, wage and social debts (+€8,906)
- Tangible fixed assets +€6,675
new in 2025: €6,675
- Deferred charges and accrued income -€3,597
down €3,597 (-94.4%), from €3,810 to €213
- Reserves +€55,139
up €55,139 (+283%), from €19,495 to €74,634
- Other debts -€12,643
down €12,643 (-81.6%), from €15,500 to €2,857
- Tax, wage and social debts +€8,906
up €8,906 (+49.7%), from €17,923 to €26,829
- Gross operating margin +€44,834
up €44,834 (+136%), from €32,912 to €77,746
- Taxes +€10,035
up €10,035 (+93.8%), from €10,694 to €20,729
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 | €55,572 | €106,320 | +€50,748 | +91.3% |
| Fixed assets | 21/28 | - | €6,675 | +€6,675 | |
| Tangible fixed assets | 22/27 | - | €6,675 | +€6,675 | |
| Other tangible fixed assets | 26 | - | €6,675 | +€6,675 | |
| Current assets | 29/58 | €55,572 | €99,645 | +€44,072 | +79.3% |
| Amounts receivable within one year | 40/41 | €13,752 | €29,624 | +€15,872 | +115% |
| Trade receivables | 40 | €12,584 | €28,456 | +€15,872 | +126% |
| Other amounts receivable | 41 | €1,168 | €1,168 | = | 0.0% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €38,009 | €49,807 | +€11,798 | +31.0% |
| Deferred charges and accrued income | 490/1 | €3,810 | €213 | -€3,597 | -94.4% |
| Total equity and liabilities | 10/49 | €55,572 | €106,320 | +€50,748 | +91.3% |
| Equity | 10/15 | €21,495 | €76,634 | +€55,139 | +257% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,495 | €74,634 | +€55,139 | +283% |
| Distributable reserves | 133 | €19,495 | €74,634 | +€55,139 | +283% |
| Amounts payable | 17/49 | €34,078 | €29,686 | -€4,392 | -12.9% |
| Amounts payable within one year | 42/48 | €34,078 | €29,686 | -€4,392 | -12.9% |
| Trade debts | 44 | €655 | - | -€655 | |
| Suppliers | 440/4 | €655 | - | -€655 | |
| Taxes, remuneration and social security | 45 | €17,923 | €26,829 | +€8,906 | +49.7% |
| Taxes | 450/3 | €17,923 | €26,829 | +€8,906 | +49.7% |
| Other amounts payable | 47/48 | €15,500 | €2,857 | -€12,643 | -81.6% |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €1,035 | -€367 | -26.2% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €32,912 | €77,746 | +€44,834 | +136% |
| Operating profit (loss) | 9901 | €31,351 | €76,610 | +€45,259 | +144% |
| Financial income | 75/76B | €3 | €190 | +€186 | +5,411% |
| Recurring financial income | 75 | €3 | €190 | +€186 | +5,411% |
| Financial charges | 65/66B | €1,166 | €1,604 | +€437 | +37.5% |
| Recurring financial charges | 65 | €1,166 | €1,604 | +€437 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €30,188 | €75,196 | +€45,008 | +149% |
| Income taxes | 67/77 | €10,694 | €20,729 | +€10,035 | +93.8% |
| Profit (loss) for the period | 9904 | €19,495 | €54,467 | +€34,972 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €19,495 | €54,467 | +€34,972 | +179% |
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.