SONIK: 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.
What changed
SONIK
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,203
2024 · -€8,340-€1,863
Equity
-€391,236
2024 · -€381,034-€10,203
Cash
€382
2024 · €50+€332
Balance sheet total
€584,296
2024 · €624,436-€40,140
Largest movements
Assets
- Tangible fixed assets -€42,933
down €42,933 (-7.0%), from €613,949 to €571,015
of which Land and buildings: -€28,435
Equity and liabilities
- Debts after one year -€36,389
down €36,389 (-4.0%), from €901,825 to €865,436
of which Financial debts: -€36,389
- Profit (loss) carried forward -€10,203
down €10,203 (-2.5%), from -€401,494 to -€411,696
- Other debts +€7,498
up €7,498 (+14.9%), from €50,475 to €57,972
Income statement
- Gross operating margin -€29,656
down €29,656 (-40.4%), from €73,430 to €43,775
- Staff costs -€26,409
down €26,409, from €24,954 to -€1,455
- Financial charges -€1,536
down €1,536 (-34.9%), from €4,403 to €2,867
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.
Result 2024
-€8,340
Gross operating margin
-€29,656
Staff costs
+€26,409
Depreciation
+€214
Other operating charges
-€278
Other operating items
-€83
Financial income
-€5
Financial charges
+€1,536
Result 2025
-€10,203
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.
From operations
+€38,832
Investment
-€2,041
Financing
-€36,458
Cash 2024
€50
From operations (derived)
+€38,832
Net result for the year
-€10,203
Depreciation
+€42,933
Receivables within one year
+€801
Deferred charges and accrued income
-€1,221
Trade debts
-€1,594
Tax, wage and social debts
+€388
Advances received
+€248
Other debts
+€7,498
Accrued charges and deferred income
-€17
Investment (derived)
-€2,041
Investment in fixed assets (net)
-€2,041
Financing
-€36,458
Debts after one year
-€36,389
Current portion of long-term debt
+€710
Short-term financial debts
-€779
Cash 2025
€382
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,436 | €584,296 | -€40,140 | -6.4% |
| Fixed assets | 21/28 | €622,595 | €581,703 | -€40,892 | -6.6% |
| Tangible fixed assets | 22/27 | €613,949 | €571,015 | -€42,933 | -7.0% |
| Land and buildings | 22 | €558,379 | €529,944 | -€28,435 | -5.1% |
| Plant, machinery and equipment | 23 | €25,053 | €19,905 | -€5,148 | -20.5% |
| Furniture and vehicles | 24 | €30,517 | €21,166 | -€9,351 | -30.6% |
| Financial fixed assets | 28 | €8,646 | €10,688 | +€2,041 | +23.6% |
| Current assets | 29/58 | €1,841 | €2,593 | +€752 | +40.9% |
| Amounts receivable within one year | 40/41 | €1,600 | €799 | -€801 | -50.0% |
| Trade receivables | 40 | €1,600 | €630 | -€970 | -60.6% |
| Other amounts receivable | 41 | - | €169 | +€169 | |
| Cash at bank and in hand | 54/58 | €50 | €382 | +€332 | +664.6% |
| Deferred charges and accrued income | 490/1 | €190 | €1,411 | +€1,221 | +641.5% |
| Total equity and liabilities | 10/49 | €624,436 | €584,296 | -€40,140 | -6.4% |
| Equity | 10/15 | -€381,034 | -€391,236 | -€10,203 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401,494 | -€411,696 | -€10,203 | -2.5% |
| Amounts payable | 17/49 | €1,005,470 | €975,532 | -€29,937 | -3.0% |
| Amounts payable after more than one year | 17 | €901,825 | €865,436 | -€36,389 | -4.0% |
| Financial debts | 170/4 | €101,825 | €65,436 | -€36,389 | -35.7% |
| Other amounts payable | 178/9 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,627 | €110,096 | +€6,469 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €35,679 | €36,389 | +€710 | +2.0% |
| Financial debts | 43 | €779 | - | -€779 | |
| Credit institutions | 430/8 | €779 | - | -€779 | |
| Trade debts | 44 | €9,921 | €8,326 | -€1,594 | -16.1% |
| Suppliers | 440/4 | €9,921 | €8,326 | -€1,594 | -16.1% |
| Advances received on contracts in progress | 46 | €124 | €371 | +€248 | +200.0% |
| Taxes, remuneration and social security | 45 | €6,649 | €7,037 | +€388 | +5.8% |
| Taxes | 450/3 | €1,575 | €3,864 | +€2,289 | +145.4% |
| Remuneration and social security | 454/9 | €5,075 | €3,173 | -€1,901 | -37.5% |
| Other amounts payable | 47/48 | €50,475 | €57,972 | +€7,498 | +14.9% |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Remuneration, social security and pensions | 62 | €24,954 | -€1,455 | -€26,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,148 | €42,933 | -€214 | -0.5% |
| Other operating charges | 640/8 | €9,271 | €9,549 | +€278 | +3.0% |
| Non-recurring operating charges | 66A | - | €83 | +€83 | |
| Gross operating margin | 9900 | €73,430 | €43,775 | -€29,656 | -40.4% |
| Operating profit (loss) | 9901 | -€3,942 | -€7,335 | -€3,394 | -86.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,403 | €2,867 | -€1,536 | -34.9% |
| Recurring financial charges | 65 | €4,403 | €2,867 | -€1,536 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,340 | -€10,203 | -€1,863 | -22.3% |
| Profit (loss) for the period | 9904 | -€8,340 | -€10,203 | -€1,863 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,340 | -€10,203 | -€1,863 | -22.3% |
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 6 October 2026 via checked.be.