SONISI: 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.
SONISI
Largest movements
- Current investments +€150,000
new in 2026: €150,000
- Cash -€142,531
down €142,531 (-48.6%), from €293,406 to €150,874
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€10,673)
- Intangible fixed assets +€6,930
new in 2026: €6,930
- Reserves +€12,000
up €12,000 (+48.0%), from €25,000 to €37,000
of which Distributable reserves: +€12,000
- Other debts +€6,098
up €6,098 (+9.7%), from €62,714 to €68,812
- Profit (loss) carried forward +€5,250
up €5,250 (+18.5%), from -€28,331 to -€23,081
- Trade debts -€3,803
down €3,803 (-83.4%), from €4,558 to €755
- Gross operating margin -€14,580
down €14,580 (-30.3%), from €48,124 to €33,545
- Depreciation +€3,505
up €3,505 (+521.4%), from €672 to €4,177
- Taxes -€3,378
down €3,378 (-24.6%), from €13,758 to €10,379
- Other operating charges +€2,045
up €2,045 (+528.1%), from €387 to €2,433
- Financial income +€855
up €855 (+132.7%), from €644 to €1,499
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,848 | €345,382 | +€17,533 | +5.3% |
| Fixed assets | 21/28 | €6,979 | €13,475 | +€6,496 | +93.1% |
| Intangible fixed assets | 21 | - | €6,930 | +€6,930 | |
| Tangible fixed assets | 22/27 | €6,616 | €6,181 | -€434 | -6.6% |
| Furniture and vehicles | 24 | €6,616 | €6,181 | -€434 | -6.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €320,870 | €331,907 | +€11,037 | +3.4% |
| Amounts receivable within one year | 40/41 | €27,005 | €29,113 | +€2,109 | +7.8% |
| Trade receivables | 40 | - | €1,656 | +€1,656 | |
| Other amounts receivable | 41 | €27,005 | €27,457 | +€453 | +1.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €293,406 | €150,874 | -€142,531 | -48.6% |
| Deferred charges and accrued income | 490/1 | €459 | €1,919 | +€1,460 | +317.8% |
| Total equity and liabilities | 10/49 | €327,848 | €345,382 | +€17,533 | +5.3% |
| Equity | 10/15 | €246,669 | €264,376 | +€17,707 | +7.2% |
| Contributions | 10/11 | €250,000 | €250,457 | +€457 | +0.2% |
| Capital | 10 | €250,000 | €250,457 | +€457 | +0.2% |
| Issued capital | 100 | €250,000 | €250,457 | +€457 | +0.2% |
| Reserves | 13 | €25,000 | €37,000 | +€12,000 | +48.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | -€28,331 | -€23,081 | +€5,250 | +18.5% |
| Amounts payable | 17/49 | €81,179 | €81,006 | -€173 | -0.2% |
| Amounts payable within one year | 42/48 | €81,179 | €81,006 | -€173 | -0.2% |
| Trade debts | 44 | €4,558 | €755 | -€3,803 | -83.4% |
| Suppliers | 440/4 | €4,558 | €755 | -€3,803 | -83.4% |
| Taxes, remuneration and social security | 45 | €13,908 | €11,439 | -€2,468 | -17.7% |
| Taxes | 450/3 | €13,908 | €11,439 | -€2,468 | -17.7% |
| Other amounts payable | 47/48 | €62,714 | €68,812 | +€6,098 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €4,177 | +€3,505 | +521.4% |
| Other operating charges | 640/8 | €387 | €2,433 | +€2,045 | +528.1% |
| Gross operating margin | 9900 | €48,124 | €33,545 | -€14,580 | -30.3% |
| Operating profit (loss) | 9901 | €47,065 | €26,935 | -€20,130 | -42.8% |
| Financial income | 75/76B | €644 | €1,499 | +€855 | +132.7% |
| Recurring financial income | 75 | €644 | €1,499 | +€855 | +132.7% |
| Financial charges | 65/66B | €345 | €804 | +€459 | +133.0% |
| Recurring financial charges | 65 | €345 | €804 | +€459 | +133.0% |
| Profit (loss) for the period before taxes | 9903 | €47,364 | €27,629 | -€19,735 | -41.7% |
| Income taxes | 67/77 | €13,758 | €10,379 | -€3,378 | -24.6% |
| Profit (loss) for the period | 9904 | €33,606 | €17,250 | -€16,356 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,606 | €17,250 | -€16,356 | -48.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.