SONOPI: 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.
SONOPI
Largest movements
- Current investments +€745,472
up €745,472 (+736%), from €101,227 to €846,699
- Receivables within one year -€552,647
down €552,647 (-92.8%), from €595,791 to €43,145
of which Other amounts receivable: -€528,447
- Cash -€19,967
down €19,967 (-41.1%), from €48,613 to €28,646
mainly Current investments (-€745,472) and Tax, wage and social debts (-€56,153)
- Reserves +€228,000
up €228,000 (+34.3%), from €664,000 to €892,000
- Tax, wage and social debts -€56,153
down €56,153 (-80.9%), from €69,371 to €13,219
- Gross operating margin -€446,592
down €446,592 (-61.0%), from €732,381 to €285,789
- Taxes -€136,442
down €136,442 (-57.6%), from €236,785 to €100,343
- Financial income +€16,418
up €16,418 (+59.9%), from €27,401 to €43,819
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 | €746,766 | €919,086 | +€172,320 | +23.1% |
| Fixed assets | 21/28 | €649 | €109 | -€539 | -83.1% |
| Tangible fixed assets | 22/27 | €649 | €109 | -€539 | -83.1% |
| Furniture and vehicles | 24 | €649 | €109 | -€539 | -83.1% |
| Current assets | 29/58 | €746,117 | €918,976 | +€172,859 | +23.2% |
| Amounts receivable within one year | 40/41 | €595,791 | €43,145 | -€552,647 | -92.8% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100% |
| Other amounts receivable | 41 | €571,591 | €43,145 | -€528,447 | -92.5% |
| Current investments | 50/53 | €101,227 | €846,699 | +€745,472 | +736% |
| Cash at bank and in hand | 54/58 | €48,613 | €28,646 | -€19,967 | -41.1% |
| Deferred charges and accrued income | 490/1 | €486 | €487 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €746,766 | €919,086 | +€172,320 | +23.1% |
| Equity | 10/15 | €676,620 | €905,199 | +€228,579 | +33.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €664,000 | €892,000 | +€228,000 | +34.3% |
| Distributable reserves | 133 | €664,000 | €892,000 | +€228,000 | +34.3% |
| Profit (loss) carried forward | 14 | €2,620 | €3,199 | +€579 | +22.1% |
| Amounts payable | 17/49 | €70,146 | €13,887 | -€56,259 | -80.2% |
| Amounts payable within one year | 42/48 | €70,080 | €13,820 | -€56,260 | -80.3% |
| Trade debts | 44 | €709 | €601 | -€108 | -15.2% |
| Suppliers | 440/4 | €709 | €601 | -€108 | -15.2% |
| Taxes, remuneration and social security | 45 | €69,371 | €13,219 | -€56,153 | -80.9% |
| Taxes | 450/3 | €69,371 | €13,219 | -€56,153 | -80.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €539 | = | 0.0% |
| Other operating charges | 640/8 | €130 | €67 | -€63 | -48.3% |
| Gross operating margin | 9900 | €732,381 | €285,789 | -€446,592 | -61.0% |
| Operating profit (loss) | 9901 | €731,712 | €285,182 | -€446,529 | -61.0% |
| Financial income | 75/76B | €27,401 | €43,819 | +€16,418 | +59.9% |
| Recurring financial income | 75 | €27,401 | €43,819 | +€16,418 | +59.9% |
| Financial charges | 65/66B | €40 | €80 | +€39 | +97.3% |
| Recurring financial charges | 65 | €40 | €80 | +€39 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | €759,072 | €328,922 | -€430,151 | -56.7% |
| Income taxes | 67/77 | €236,785 | €100,343 | -€136,442 | -57.6% |
| Profit (loss) for the period | 9904 | €522,287 | €228,579 | -€293,708 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €522,287 | €228,579 | -€293,708 | -56.2% |
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 15 October 2026 via checked.be.