SONID: 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.
SONID
Largest movements
- Tangible fixed assets -€5,927
down €5,927 (-28.0%), from €21,182 to €15,254
of which Furniture and vehicles: -€5,203
- Cash +€4,209
up €4,209 (+3.0%), from €138,457 to €142,665
mainly Net result for the year (+€15,378) and Depreciation (+€11,494)
- Tax, wage and social debts -€24,342
down €24,342 (-48.4%), from €50,344 to €26,002
of which Taxes: -€12,895
- Reserves +€15,378
up €15,378 (+31.0%), from €49,643 to €65,020
- Trade debts +€2,863
up €2,863 (+61.1%), from €4,686 to €7,550
- Other debts +€1,970
up €1,970 (+14.5%), from €13,577 to €15,547
- Gross operating margin -€46,553
down €46,553 (-31.8%), from €146,413 to €99,860
- Turnover -€32,721
down €32,721 (-10.9%), from €298,994 to €266,273
- Purchases and services +€11,722
up €11,722 (+7.4%), from €159,062 to €170,784
- Staff costs -€10,489
down €10,489 (-16.7%), from €62,754 to €52,265
- Taxes -€4,639
down €4,639 (-24.3%), from €19,091 to €14,452
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 | €161,126 | €158,575 | -€2,551 | -1.6% |
| Fixed assets | 21/28 | €21,182 | €15,254 | -€5,927 | -28.0% |
| Tangible fixed assets | 22/27 | €21,182 | €15,254 | -€5,927 | -28.0% |
| Furniture and vehicles | 24 | €19,792 | €14,589 | -€5,203 | -26.3% |
| Other tangible fixed assets | 26 | €1,390 | €665 | -€725 | -52.1% |
| Current assets | 29/58 | €139,944 | €143,320 | +€3,377 | +2.4% |
| Stocks and contracts in progress | 3 | €610 | €655 | +€45 | +7.4% |
| Stocks | 30/36 | €610 | €655 | +€45 | +7.4% |
| Amounts receivable within one year | 40/41 | €76 | - | -€76 | |
| Trade receivables | 40 | €76 | - | -€76 | |
| Cash at bank and in hand | 54/58 | €138,457 | €142,665 | +€4,209 | +3.0% |
| Deferred charges and accrued income | 490/1 | €801 | - | -€801 | |
| Total equity and liabilities | 10/49 | €161,126 | €158,575 | -€2,551 | -1.6% |
| Equity | 10/15 | €92,519 | €107,896 | +€15,378 | +16.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €49,643 | €65,020 | +€15,378 | +31.0% |
| Non-distributable reserves | 130/1 | €49,643 | €65,020 | +€15,378 | +31.0% |
| Reserves not available under the articles | 1311 | €49,643 | €65,020 | +€15,378 | +31.0% |
| Profit (loss) carried forward | 14 | €27,876 | €27,876 | = | 0.0% |
| Amounts payable | 17/49 | €68,607 | €50,678 | -€17,928 | -26.1% |
| Amounts payable within one year | 42/48 | €68,607 | €49,099 | -€19,508 | -28.4% |
| Trade debts | 44 | €4,686 | €7,550 | +€2,863 | +61.1% |
| Suppliers | 440/4 | €4,686 | €7,550 | +€2,863 | +61.1% |
| Taxes, remuneration and social security | 45 | €50,344 | €26,002 | -€24,342 | -48.4% |
| Taxes | 450/3 | €28,659 | €15,763 | -€12,895 | -45.0% |
| Remuneration and social security | 454/9 | €21,685 | €10,239 | -€11,446 | -52.8% |
| Other amounts payable | 47/48 | €13,577 | €15,547 | +€1,970 | +14.5% |
| Accrued charges and deferred income | 492/3 | - | €1,580 | +€1,580 | |
| Turnover | 70 | €298,994 | €266,273 | -€32,721 | -10.9% |
| Non-recurring operating income | 76A | - | €860 | +€860 | |
| Goods, raw materials, services and sundry goods | 60/61 | €159,062 | €170,784 | +€11,722 | +7.4% |
| Remuneration, social security and pensions | 62 | €62,754 | €52,265 | -€10,489 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,810 | €11,494 | +€684 | +6.3% |
| Other operating charges | 640/8 | €2,102 | €5,311 | +€3,209 | +152.6% |
| Non-recurring operating charges | 66A | €1,909 | - | -€1,909 | |
| Gross operating margin | 9900 | €146,413 | €99,860 | -€46,553 | -31.8% |
| Operating profit (loss) | 9901 | €68,838 | €30,789 | -€38,049 | -55.3% |
| Financial charges | 65/66B | €104 | €960 | +€856 | +822.2% |
| Recurring financial charges | 65 | €104 | €960 | +€856 | +822.2% |
| Profit (loss) for the period before taxes | 9903 | €68,734 | €29,829 | -€38,904 | -56.6% |
| Income taxes | 67/77 | €19,091 | €14,452 | -€4,639 | -24.3% |
| Profit (loss) for the period | 9904 | €49,643 | €15,378 | -€34,265 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,643 | €15,378 | -€34,265 | -69.0% |
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 11 October 2026 via checked.be.