SONITRON: 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.
SONITRON
Largest movements
- Stocks and contracts +€207,501
up €207,501 (+26.4%), from €785,625 to €993,127
- Tangible fixed assets -€41,837
down €41,837 (-40.4%), from €103,588 to €61,751
of which Plant, machinery and equipment: -€41,571
- Receivables within one year +€40,834
up €40,834 (+18.7%), from €218,191 to €259,025
of which Trade receivables: +€63,038
- Cash -€23,421
down €23,421 (-3.6%), from €644,757 to €621,336
mainly Stocks and contracts (-€207,501) and Contributions, distributions and other (-€100,000)
- Other debts +€100,000
up €100,000, from €0 to €100,000
- Reserves +€86,597
up €86,597 (+7.6%), from €1.1m to €1.2m
of which Distributable reserves: +€86,597
- Trade debts -€33,974
down €33,974 (-45.4%), from €74,779 to €40,805
- Tax, wage and social debts +€21,933
up €21,933 (+21.5%), from €102,068 to €124,002
of which Taxes: +€22,779
- Taxes -€99,620
down €99,620 (-79.9%), from €124,614 to €24,995
- Other operating charges -€32,529
down €32,529 (-52.3%), from €62,182 to €29,652
- Financial charges +€26,075
up €26,075 (+632.3%), from €4,124 to €30,199
- Gross operating margin +€17,830
up €17,830 (+1.5%), from €1.2m to €1.2m
- Write-downs +€17,803
up €17,803, from -€17,803 to €0
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 | €1,832,357 | €2,004,999 | +€172,641 | +9.4% |
| Fixed assets | 21/28 | €166,498 | €117,949 | -€48,549 | -29.2% |
| Intangible fixed assets | 21 | €62,910 | €56,198 | -€6,712 | -10.7% |
| Tangible fixed assets | 22/27 | €103,588 | €61,751 | -€41,837 | -40.4% |
| Plant, machinery and equipment | 23 | €78,298 | €36,727 | -€41,571 | -53.1% |
| Furniture and vehicles | 24 | €7,121 | €3,684 | -€3,437 | -48.3% |
| Leasing and similar rights | 25 | €18,170 | €21,340 | +€3,170 | +17.4% |
| Current assets | 29/58 | €1,665,859 | €1,887,050 | +€221,190 | +13.3% |
| Stocks and contracts in progress | 3 | €785,625 | €993,127 | +€207,501 | +26.4% |
| Stocks | 30/36 | €785,625 | €993,127 | +€207,501 | +26.4% |
| Amounts receivable within one year | 40/41 | €218,191 | €259,025 | +€40,834 | +18.7% |
| Trade receivables | 40 | €166,235 | €229,274 | +€63,038 | +37.9% |
| Other amounts receivable | 41 | €51,955 | €29,752 | -€22,204 | -42.7% |
| Cash at bank and in hand | 54/58 | €644,757 | €621,336 | -€23,421 | -3.6% |
| Deferred charges and accrued income | 490/1 | €17,287 | €13,562 | -€3,724 | -21.5% |
| Total equity and liabilities | 10/49 | €1,832,357 | €2,004,999 | +€172,641 | +9.4% |
| Equity | 10/15 | €1,651,095 | €1,737,692 | +€86,597 | +5.2% |
| Contributions | 10/11 | €508,725 | €508,725 | = | 0.0% |
| Capital | 10 | €508,725 | €508,725 | = | 0.0% |
| Issued capital | 100 | €508,725 | €508,725 | = | 0.0% |
| Reserves | 13 | €1,142,370 | €1,228,967 | +€86,597 | +7.6% |
| Non-distributable reserves | 130/1 | €50,873 | €50,873 | = | 0.0% |
| Legal reserve | 130 | €50,873 | €50,873 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,053,997 | €1,140,594 | +€86,597 | +8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,263 | €267,307 | +€86,044 | +47.5% |
| Amounts payable within one year | 42/48 | €176,848 | €264,807 | +€87,959 | +49.7% |
| Trade debts | 44 | €74,779 | €40,805 | -€33,974 | -45.4% |
| Suppliers | 440/4 | €74,779 | €40,805 | -€33,974 | -45.4% |
| Taxes, remuneration and social security | 45 | €102,068 | €124,002 | +€21,933 | +21.5% |
| Taxes | 450/3 | €4,056 | €26,835 | +€22,779 | +561.6% |
| Remuneration and social security | 454/9 | €98,012 | €97,167 | -€846 | -0.9% |
| Other amounts payable | 47/48 | €0 | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €4,415 | €2,500 | -€1,915 | -43.4% |
| Remuneration, social security and pensions | 62 | €844,679 | €861,227 | +€16,548 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,924 | €76,735 | +€811 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,803 | €0 | +€17,803 | |
| Other operating charges | 640/8 | €62,182 | €29,652 | -€32,529 | -52.3% |
| Gross operating margin | 9900 | €1,189,558 | €1,207,388 | +€17,830 | +1.5% |
| Operating profit (loss) | 9901 | €224,576 | €239,774 | +€15,198 | +6.8% |
| Financial income | 75/76B | €15,698 | €2,017 | -€13,681 | -87.1% |
| Recurring financial income | 75 | €15,698 | €2,017 | -€13,681 | -87.1% |
| Financial charges | 65/66B | €4,124 | €30,199 | +€26,075 | +632.3% |
| Recurring financial charges | 65 | €4,124 | €30,199 | +€26,075 | +632.3% |
| Profit (loss) for the period before taxes | 9903 | €236,150 | €211,592 | -€24,558 | -10.4% |
| Income taxes | 67/77 | €124,614 | €24,995 | -€99,620 | -79.9% |
| Profit (loss) for the period | 9904 | €111,536 | €186,597 | +€75,061 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €111,536 | €186,597 | +€75,061 | +67.3% |
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 7 October 2026 via checked.be.