SONIGRIM: 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.
SONIGRIM
Largest movements
- Current investments +€50,086
up €50,086 (+100.0%), from €50,081 to €100,167
- Tangible fixed assets -€28,466
down €28,466 (-27.5%), from €103,696 to €75,231
of which Furniture and vehicles: -€27,268
- Receivables within one year -€14,723
down €14,723 (-95.4%), from €15,436 to €713
of which Other amounts receivable: -€15,323
- Deferred charges and accrued income +€6,103
up €6,103 (+47.3%), from €12,901 to €19,004
- Cash -€4,112
no longer reported in 2025 (was €4,112)
mainly Net result for the year (-€85,555) and Current investments (-€50,086)
- Profit (loss) carried forward -€85,555
down €85,555 (-365.2%), from -€23,424 to -€108,979
- Other debts +€64,332
new in 2025: €64,332
- Debts after one year +€25,432
up €25,432 (+42.9%), from €59,281 to €84,712
- Financial charges +€44,640
up €44,640 (+42.0%), from €106,404 to €151,043
- Gross operating margin -€20,643
down €20,643 (-17.5%), from €117,855 to €97,212
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 | €186,277 | €195,165 | +€8,888 | +4.8% |
| Fixed assets | 21/28 | €103,746 | €75,281 | -€28,466 | -27.4% |
| Tangible fixed assets | 22/27 | €103,696 | €75,231 | -€28,466 | -27.5% |
| Plant, machinery and equipment | 23 | €9,696 | €8,498 | -€1,197 | -12.4% |
| Furniture and vehicles | 24 | €94,000 | €66,732 | -€27,268 | -29.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €82,531 | €119,884 | +€37,354 | +45.3% |
| Amounts receivable within one year | 40/41 | €15,436 | €713 | -€14,723 | -95.4% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €15,436 | €113 | -€15,323 | -99.3% |
| Current investments | 50/53 | €50,081 | €100,167 | +€50,086 | +100.0% |
| Cash at bank and in hand | 54/58 | €4,112 | - | -€4,112 | |
| Deferred charges and accrued income | 490/1 | €12,901 | €19,004 | +€6,103 | +47.3% |
| Total equity and liabilities | 10/49 | €186,277 | €195,165 | +€8,888 | +4.8% |
| Equity | 10/15 | €61,713 | -€23,842 | -€85,555 | |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €71,736 | €71,736 | = | 0.0% |
| Distributable reserves | 133 | €71,736 | €71,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,424 | -€108,979 | -€85,555 | -365.2% |
| Amounts payable | 17/49 | €124,564 | €219,007 | +€94,443 | +75.8% |
| Amounts payable after more than one year | 17 | €59,281 | €84,712 | +€25,432 | +42.9% |
| Financial debts | 170/4 | €59,281 | €84,712 | +€25,432 | +42.9% |
| Amounts payable within one year | 42/48 | €65,283 | €134,295 | +€69,011 | +105.7% |
| Current portion of amounts payable after more than one year | 42 | €58,056 | €59,568 | +€1,512 | +2.6% |
| Financial debts | 43 | - | €999 | +€999 | |
| Credit institutions | 430/8 | - | €999 | +€999 | |
| Trade debts | 44 | €2,219 | €3,906 | +€1,687 | +76.0% |
| Suppliers | 440/4 | €2,219 | €3,906 | +€1,687 | +76.0% |
| Taxes, remuneration and social security | 45 | €5,008 | €5,489 | +€481 | +9.6% |
| Taxes | 450/3 | €5,008 | €5,489 | +€481 | +9.6% |
| Other amounts payable | 47/48 | - | €64,332 | +€64,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,878 | €29,535 | -€342 | -1.1% |
| Other operating charges | 640/8 | €1,186 | €1,873 | +€687 | +58.0% |
| Gross operating margin | 9900 | €117,855 | €97,212 | -€20,643 | -17.5% |
| Operating profit (loss) | 9901 | €86,792 | €65,804 | -€20,988 | -24.2% |
| Financial income | 75/76B | €146 | €246 | +€100 | +68.2% |
| Recurring financial income | 75 | €146 | €246 | +€100 | +68.2% |
| Financial charges | 65/66B | €106,404 | €151,043 | +€44,640 | +42.0% |
| Recurring financial charges | 65 | €106,404 | €151,043 | +€44,640 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,465 | -€84,994 | -€65,529 | -336.6% |
| Income taxes | 67/77 | €574 | €561 | -€13 | -2.2% |
| Profit (loss) for the period | 9904 | -€20,039 | -€85,555 | -€65,516 | -326.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,039 | -€85,555 | -€65,516 | -326.9% |
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.