SONIVAN: 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.
SONIVAN
Largest movements
- Cash +€50,612
up €50,612 (+47.1%), from €107,473 to €158,085
mainly Depreciation (+€92,577) and Trade debts (+€40,043)
- Tangible fixed assets -€49,046
down €49,046 (-8.9%), from €550,775 to €501,729
of which Land and buildings: -€50,669
- Intangible fixed assets -€7,143
down €7,143 (-57.1%), from €12,500 to €5,357
- Debts after one year -€44,065
down €44,065 (-8.4%), from €522,666 to €478,600
of which Financial debts: -€44,065
- Trade debts +€40,043
up €40,043 (+116.0%), from €34,524 to €74,567
- Current portion of long-term debt -€24,438
down €24,438 (-34.6%), from €70,561 to €46,123
- Reserves +€18,195
up €18,195 (+41.8%), from €43,494 to €61,688
- Tax, wage and social debts +€7,669
up €7,669 (+47.2%), from €16,257 to €23,926
of which Remuneration and social security: +€8,327
- Gross operating margin +€38,869
up €38,869 (+12.8%), from €302,515 to €341,384
- Staff costs +€23,300
up €23,300 (+13.3%), from €175,734 to €199,034
- Depreciation +€15,048
up €15,048 (+19.4%), from €77,529 to €92,577
- Other operating charges -€6,018
down €6,018 (-63.0%), from €9,557 to €3,538
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 | €711,998 | €709,689 | -€2,309 | -0.3% |
| Fixed assets | 21/28 | €563,275 | €507,086 | -€56,189 | -10.0% |
| Intangible fixed assets | 21 | €12,500 | €5,357 | -€7,143 | -57.1% |
| Tangible fixed assets | 22/27 | €550,775 | €501,729 | -€49,046 | -8.9% |
| Land and buildings | 22 | €439,544 | €388,875 | -€50,669 | -11.5% |
| Plant, machinery and equipment | 23 | €96,693 | €69,082 | -€27,611 | -28.6% |
| Furniture and vehicles | 24 | €14,538 | €43,771 | +€29,233 | +201.1% |
| Current assets | 29/58 | €148,723 | €202,603 | +€53,880 | +36.2% |
| Stocks and contracts in progress | 3 | €20,830 | €20,240 | -€590 | -2.8% |
| Stocks | 30/36 | €20,830 | €20,240 | -€590 | -2.8% |
| Amounts receivable within one year | 40/41 | €17,653 | €19,504 | +€1,851 | +10.5% |
| Trade receivables | 40 | €17,445 | €12,770 | -€4,675 | -26.8% |
| Other amounts receivable | 41 | €208 | €6,734 | +€6,526 | +3142.3% |
| Cash at bank and in hand | 54/58 | €107,473 | €158,085 | +€50,612 | +47.1% |
| Deferred charges and accrued income | 490/1 | €2,767 | €4,774 | +€2,007 | +72.5% |
| Total equity and liabilities | 10/49 | €711,998 | €709,689 | -€2,309 | -0.3% |
| Equity | 10/15 | €50,749 | €67,888 | +€17,139 | +33.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,494 | €61,688 | +€18,195 | +41.8% |
| Distributable reserves | 133 | €43,494 | €61,688 | +€18,195 | +41.8% |
| Profit (loss) carried forward | 14 | €1,055 | - | -€1,055 | |
| Amounts payable | 17/49 | €661,249 | €641,801 | -€19,448 | -2.9% |
| Amounts payable after more than one year | 17 | €522,666 | €478,600 | -€44,065 | -8.4% |
| Financial debts | 170/4 | €520,666 | €476,600 | -€44,065 | -8.5% |
| Other amounts payable | 178/9 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €138,583 | €163,200 | +€24,617 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €70,561 | €46,123 | -€24,438 | -34.6% |
| Trade debts | 44 | €34,524 | €74,567 | +€40,043 | +116.0% |
| Suppliers | 440/4 | €34,524 | €74,567 | +€40,043 | +116.0% |
| Taxes, remuneration and social security | 45 | €16,257 | €23,926 | +€7,669 | +47.2% |
| Taxes | 450/3 | €2,050 | €1,393 | -€657 | -32.1% |
| Remuneration and social security | 454/9 | €14,207 | €22,533 | +€8,327 | +58.6% |
| Other amounts payable | 47/48 | €17,241 | €18,584 | +€1,343 | +7.8% |
| Non-recurring operating income | 76A | - | €1,488 | +€1,488 | |
| Remuneration, social security and pensions | 62 | €175,734 | €199,034 | +€23,300 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,529 | €92,577 | +€15,048 | +19.4% |
| Other operating charges | 640/8 | €9,557 | €3,538 | -€6,018 | -63.0% |
| Gross operating margin | 9900 | €302,515 | €341,384 | +€38,869 | +12.8% |
| Operating profit (loss) | 9901 | €39,695 | €46,234 | +€6,539 | +16.5% |
| Financial income | 75/76B | €601 | €663 | +€62 | +10.3% |
| Recurring financial income | 75 | €601 | €663 | +€62 | +10.3% |
| Financial charges | 65/66B | €24,668 | €23,194 | -€1,474 | -6.0% |
| Recurring financial charges | 65 | €24,668 | €23,194 | -€1,474 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €15,629 | €23,704 | +€8,075 | +51.7% |
| Income taxes | 67/77 | €4,818 | €6,565 | +€1,747 | +36.2% |
| Profit (loss) for the period | 9904 | €10,811 | €17,139 | +€6,329 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,811 | €17,139 | +€6,329 | +58.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.