SONIMA: 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.
SONIMA
Largest movements
- Tangible fixed assets -€17,640
down €17,640 (-21.0%), from €84,070 to €66,430
of which Furniture and vehicles: -€16,901
- Receivables within one year +€2,302
up €2,302 (+7.8%), from €29,425 to €31,726
of which Trade receivables: +€4,490
- Deferred charges and accrued income +€2,221
up €2,221 (+1,825%), from €122 to €2,343
- Debts after one year -€14,450
down €14,450 (-24.9%), from €58,113 to €43,663
- Tax, wage and social debts +€5,205
up €5,205 (+473%), from €1,101 to €6,306
- Other debts -€4,893
down €4,893 (-59.5%), from €8,218 to €3,326
- Depreciation +€12,062
up €12,062 (+216%), from €5,579 to €17,640
- Gross operating margin +€1,929
up €1,929 (+4.9%), from €39,281 to €41,211
- Taxes +€1,790
up €1,790 (+57.3%), from €3,125 to €4,915
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 | €154,244 | €139,684 | -€14,560 | -9.4% |
| Fixed assets | 21/28 | €84,070 | €66,430 | -€17,640 | -21.0% |
| Tangible fixed assets | 22/27 | €84,070 | €66,430 | -€17,640 | -21.0% |
| Furniture and vehicles | 24 | €78,836 | €61,935 | -€16,901 | -21.4% |
| Other tangible fixed assets | 26 | €5,234 | €4,495 | -€739 | -14.1% |
| Current assets | 29/58 | €70,173 | €73,254 | +€3,081 | +4.4% |
| Amounts receivable within one year | 40/41 | €29,425 | €31,726 | +€2,302 | +7.8% |
| Trade receivables | 40 | €17,351 | €21,841 | +€4,490 | +25.9% |
| Other amounts receivable | 41 | €12,074 | €9,886 | -€2,188 | -18.1% |
| Cash at bank and in hand | 54/58 | €40,627 | €39,185 | -€1,442 | -3.5% |
| Deferred charges and accrued income | 490/1 | €122 | €2,343 | +€2,221 | +1,825% |
| Total equity and liabilities | 10/49 | €154,244 | €139,684 | -€14,560 | -9.4% |
| Equity | 10/15 | €71,411 | €71,411 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,411 | €68,411 | = | 0.0% |
| Distributable reserves | 133 | €68,411 | €68,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,833 | €68,273 | -€14,560 | -17.6% |
| Amounts payable after more than one year | 17 | €58,113 | €43,663 | -€14,450 | -24.9% |
| Financial debts | 170/4 | €58,113 | €43,663 | -€14,450 | -24.9% |
| Amounts payable within one year | 42/48 | €24,677 | €24,570 | -€107 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €13,975 | €14,450 | +€475 | +3.4% |
| Trade debts | 44 | €1,383 | €489 | -€894 | -64.7% |
| Suppliers | 440/4 | €1,383 | €489 | -€894 | -64.7% |
| Taxes, remuneration and social security | 45 | €1,101 | €6,306 | +€5,205 | +473% |
| Taxes | 450/3 | €1,101 | €6,306 | +€5,205 | +473% |
| Other amounts payable | 47/48 | €8,218 | €3,326 | -€4,893 | -59.5% |
| Accrued charges and deferred income | 492/3 | €43 | €40 | -€3 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,579 | €17,640 | +€12,062 | +216% |
| Other operating charges | 640/8 | €566 | €591 | +€25 | +4.4% |
| Non-recurring operating charges | 66A | €19,381 | €0 | -€19,381 | -100% |
| Gross operating margin | 9900 | €39,281 | €41,211 | +€1,929 | +4.9% |
| Operating profit (loss) | 9901 | €13,756 | €22,979 | +€9,224 | +67.1% |
| Financial income | 75/76B | €2 | €102 | +€100 | +6,166% |
| Recurring financial income | 75 | €2 | €102 | +€100 | +6,166% |
| Financial charges | 65/66B | €2,414 | €2,340 | -€74 | -3.1% |
| Recurring financial charges | 65 | €2,414 | €2,340 | -€74 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €11,343 | €20,741 | +€9,397 | +82.8% |
| Income taxes | 67/77 | €3,125 | €4,915 | +€1,790 | +57.3% |
| Profit (loss) for the period | 9904 | €8,218 | €15,826 | +€7,607 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,218 | €15,826 | +€7,607 | +92.6% |
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 25 October 2026 via checked.be.