SonIQ: 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.
SonIQ
Largest movements
- Intangible fixed assets +€15,661
up €15,661 (+541%), from €2,897 to €18,558
- Cash +€14,286
up €14,286 (+43.2%), from €33,104 to €47,390
mainly Other debts (+€83,470) and Net result for the year (+€76,263)
- Receivables within one year +€11,633
up €11,633 (+26.6%), from €43,791 to €55,425
of which Trade receivables: +€18,228
- Tangible fixed assets +€2,416
up €2,416 (+3.9%), from €62,565 to €64,981
of which Plant, machinery and equipment: +€4,387
- Other debts +€83,470
up €83,470 (+174%), from €47,894 to €131,365
- Reserves -€43,298
down €43,298 (-100%), from €43,298 to €0
- Trade debts +€6,575
up €6,575 (+130%), from €5,075 to €11,651
- Debts after one year -€5,502
down €5,502 (-33.0%), from €16,695 to €11,193
- Tax, wage and social debts +€1,966
up €1,966 (+20.3%), from €9,678 to €11,644
of which Taxes: +€1,964
- Gross operating margin +€94,388
up €94,388 (+116%), from €81,298 to €175,686
- Taxes +€15,502
up €15,502 (+432%), from €3,590 to €19,092
- Depreciation +€11,462
up €11,462 (+80.5%), from €14,233 to €25,695
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 | €143,325 | €186,354 | +€43,029 | +30.0% |
| Fixed assets | 21/28 | €65,462 | €83,539 | +€18,078 | +27.6% |
| Intangible fixed assets | 21 | €2,897 | €18,558 | +€15,661 | +541% |
| Tangible fixed assets | 22/27 | €62,565 | €64,981 | +€2,416 | +3.9% |
| Plant, machinery and equipment | 23 | €48,255 | €52,643 | +€4,387 | +9.1% |
| Furniture and vehicles | 24 | €14,309 | €12,338 | -€1,971 | -13.8% |
| Current assets | 29/58 | €77,863 | €102,815 | +€24,952 | +32.0% |
| Amounts receivable within one year | 40/41 | €43,791 | €55,425 | +€11,633 | +26.6% |
| Trade receivables | 40 | €29,191 | €47,420 | +€18,228 | +62.4% |
| Other amounts receivable | 41 | €14,600 | €8,005 | -€6,595 | -45.2% |
| Cash at bank and in hand | 54/58 | €33,104 | €47,390 | +€14,286 | +43.2% |
| Deferred charges and accrued income | 490/1 | €968 | €0 | -€968 | -100% |
| Total equity and liabilities | 10/49 | €143,325 | €186,354 | +€43,029 | +30.0% |
| Equity | 10/15 | €58,298 | €15,000 | -€43,298 | -74.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €43,298 | €0 | -€43,298 | -100% |
| Distributable reserves | 133 | €43,298 | €0 | -€43,298 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €85,026 | €171,354 | +€86,328 | +102% |
| Amounts payable after more than one year | 17 | €16,695 | €11,193 | -€5,502 | -33.0% |
| Financial debts | 170/4 | €16,695 | €11,193 | -€5,502 | -33.0% |
| Amounts payable within one year | 42/48 | €67,929 | €160,161 | +€92,232 | +136% |
| Current portion of amounts payable after more than one year | 42 | €5,282 | €5,502 | +€220 | +4.2% |
| Trade debts | 44 | €5,075 | €11,651 | +€6,575 | +130% |
| Suppliers | 440/4 | €5,075 | €11,651 | +€6,575 | +130% |
| Taxes, remuneration and social security | 45 | €9,678 | €11,644 | +€1,966 | +20.3% |
| Taxes | 450/3 | - | €1,964 | +€1,964 | |
| Remuneration and social security | 454/9 | €9,678 | €9,680 | +€2 | 0.0% |
| Other amounts payable | 47/48 | €47,894 | €131,365 | +€83,470 | +174% |
| Accrued charges and deferred income | 492/3 | €402 | €0 | -€402 | -100% |
| Remuneration, social security and pensions | 62 | €51,450 | €52,169 | +€719 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,233 | €25,695 | +€11,462 | +80.5% |
| Other operating charges | 640/8 | €1,298 | €1,517 | +€219 | +16.9% |
| Gross operating margin | 9900 | €81,298 | €175,686 | +€94,388 | +116% |
| Operating profit (loss) | 9901 | €14,317 | €96,305 | +€81,988 | +573% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €264 | €981 | +€718 | +272% |
| Recurring financial charges | 65 | €264 | €981 | +€718 | +272% |
| Profit (loss) for the period before taxes | 9903 | €14,054 | €95,355 | +€81,301 | +579% |
| Income taxes | 67/77 | €3,590 | €19,092 | +€15,502 | +432% |
| Profit (loss) for the period | 9904 | €10,464 | €76,263 | +€65,799 | +629% |
| Profit (loss) for the period to be appropriated | 9905 | €10,464 | €76,263 | +€65,799 | +629% |
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 24 October 2026 via checked.be.