Sonis: 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.
Sonis
Largest movements
- Receivables after one year +€21,400
up €21,400 (+2098.0%), from €1,020 to €22,420
of which Trade receivables: +€16,300
- Financial fixed assets +€12,000
up €12,000 (+12.2%), from €98,110 to €110,110
- Deferred charges and accrued income -€9,394
no longer reported in 2025 (was €9,394)
- Cash -€6,463
down €6,463 (-28.4%), from €22,749 to €16,286
mainly Receivables after one year (-€21,400) and Investment in fixed assets (net) (-€12,000)
- Profit (loss) carried forward +€24,674
up €24,674 (+21.1%), from €116,902 to €141,576
- Debts after one year -€5,162
down €5,162 (-4.9%), from €105,644 to €100,482
- Tax, wage and social debts -€3,294
down €3,294 (-9.8%), from €33,552 to €30,258
of which Taxes: -€5,788
- Turnover +€19,854
up €19,854 (+20.6%), from €96,453 to €116,307
- Gross operating margin +€17,095
up €17,095 (+26.2%), from €65,224 to €82,319
- Other operating charges +€10,600
new in 2025: €10,600
- Purchases and services +€2,760
up €2,760 (+8.8%), from €31,228 to €33,988
- Taxes +€1,339
up €1,339 (+16.8%), from €7,951 to €9,290
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 | €275,273 | €292,816 | +€17,543 | +6.4% |
| Fixed assets | 21/28 | €242,110 | €254,110 | +€12,000 | +5.0% |
| Tangible fixed assets | 22/27 | €144,000 | €144,000 | = | 0.0% |
| Land and buildings | 22 | €144,000 | €144,000 | = | 0.0% |
| Financial fixed assets | 28 | €98,110 | €110,110 | +€12,000 | +12.2% |
| Current assets | 29/58 | €33,163 | €38,706 | +€5,543 | +16.7% |
| Amounts receivable after more than one year | 29 | €1,020 | €22,420 | +€21,400 | +2098.0% |
| Trade receivables | 290 | €1,020 | €17,320 | +€16,300 | +1598.0% |
| Other amounts receivable | 291 | - | €5,100 | +€5,100 | |
| Cash at bank and in hand | 54/58 | €22,749 | €16,286 | -€6,463 | -28.4% |
| Deferred charges and accrued income | 490/1 | €9,394 | - | -€9,394 | |
| Total equity and liabilities | 10/49 | €275,273 | €292,816 | +€17,543 | +6.4% |
| Equity | 10/15 | €131,952 | €157,924 | +€25,972 | +19.7% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Capital | 10 | €7,700 | €7,700 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €10,900 | €10,900 | = | 0.0% |
| Reserves | 13 | €7,350 | €8,648 | +€1,298 | +17.7% |
| Non-distributable reserves | 130/1 | €7,350 | €8,648 | +€1,298 | +17.7% |
| Legal reserve | 130 | €7,350 | €8,648 | +€1,298 | +17.7% |
| Profit (loss) carried forward | 14 | €116,902 | €141,576 | +€24,674 | +21.1% |
| Amounts payable | 17/49 | €143,321 | €134,892 | -€8,429 | -5.9% |
| Amounts payable after more than one year | 17 | €105,644 | €100,482 | -€5,162 | -4.9% |
| Financial debts | 170/4 | €105,644 | €100,482 | -€5,162 | -4.9% |
| Amounts payable within one year | 42/48 | €37,677 | €34,410 | -€3,267 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €3,142 | €4,152 | +€1,010 | +32.1% |
| Taxes, remuneration and social security | 45 | €33,552 | €30,258 | -€3,294 | -9.8% |
| Taxes | 450/3 | €33,448 | €27,660 | -€5,788 | -17.3% |
| Remuneration and social security | 454/9 | €104 | €2,598 | +€2,494 | +2398.1% |
| Other amounts payable | 47/48 | €983 | - | -€983 | |
| Turnover | 70 | €96,453 | €116,307 | +€19,854 | +20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,228 | €33,988 | +€2,760 | +8.8% |
| Remuneration, social security and pensions | 62 | €35,208 | €35,167 | -€41 | -0.1% |
| Other operating charges | 640/8 | - | €10,600 | +€10,600 | |
| Gross operating margin | 9900 | €65,224 | €82,319 | +€17,095 | +26.2% |
| Operating profit (loss) | 9901 | €30,016 | €36,552 | +€6,536 | +21.8% |
| Financial income | 75/76B | €2,552 | €2,863 | +€311 | +12.2% |
| Recurring financial income | 75 | €2,552 | €2,863 | +€311 | +12.2% |
| Financial charges | 65/66B | €3,086 | €4,152 | +€1,066 | +34.5% |
| Recurring financial charges | 65 | €3,086 | €4,152 | +€1,066 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €29,482 | €35,263 | +€5,781 | +19.6% |
| Income taxes | 67/77 | €7,951 | €9,290 | +€1,339 | +16.8% |
| Profit (loss) for the period | 9904 | €21,531 | €25,973 | +€4,442 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,531 | €25,973 | +€4,442 | +20.6% |
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 3 October 2026 via checked.be.