SONORIS: 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.
SONORIS
Largest movements
- Tangible fixed assets -€32,971
down €32,971 (-96.1%), from €34,327 to €1,356
of which Furniture and vehicles: -€34,133
- Cash +€18,632
up €18,632 (+56.7%), from €32,852 to €51,484
mainly Investment in fixed assets (net) (+€32,153) and Depreciation (+€1,048)
- Receivables within one year +€2,087
up €2,087 (+47.0%), from €4,439 to €6,526
- Debts after one year -€5,082
down €5,082 (-62.4%), from €8,144 to €3,061
- Tax, wage and social debts -€4,986
down €4,986 (-29.3%), from €17,002 to €12,016
- Profit (loss) carried forward -€2,852
down €2,852 (-7.2%), from €39,822 to €36,970
- Other operating charges +€14,127
up €14,127 (+349.6%), from €4,041 to €18,168
- Gross operating margin -€12,209
down €12,209 (-41.8%), from €29,227 to €17,017
- Taxes -€5,815
no longer reported in 2025 (was €5,815)
- Depreciation -€2,159
down €2,159 (-67.3%), from €3,207 to €1,048
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 | €71,848 | €59,366 | -€12,482 | -17.4% |
| Formation expenses | 20 | €230 | - | -€230 | |
| Fixed assets | 21/28 | €34,327 | €1,356 | -€32,971 | -96.1% |
| Tangible fixed assets | 22/27 | €34,327 | €1,356 | -€32,971 | -96.1% |
| Plant, machinery and equipment | 23 | - | €1,162 | +€1,162 | |
| Furniture and vehicles | 24 | €34,327 | €193 | -€34,133 | -99.4% |
| Current assets | 29/58 | €37,291 | €58,010 | +€20,719 | +55.6% |
| Amounts receivable within one year | 40/41 | €4,439 | €6,526 | +€2,087 | +47.0% |
| Other amounts receivable | 41 | €4,439 | €6,526 | +€2,087 | +47.0% |
| Cash at bank and in hand | 54/58 | €32,852 | €51,484 | +€18,632 | +56.7% |
| Total equity and liabilities | 10/49 | €71,848 | €59,366 | -€12,482 | -17.4% |
| Equity | 10/15 | €41,822 | €38,970 | -€2,852 | -6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,822 | €36,970 | -€2,852 | -7.2% |
| Amounts payable | 17/49 | €30,026 | €20,396 | -€9,630 | -32.1% |
| Amounts payable after more than one year | 17 | €8,144 | €3,061 | -€5,082 | -62.4% |
| Financial debts | 170/4 | €8,144 | €3,061 | -€5,082 | -62.4% |
| Amounts payable within one year | 42/48 | €21,882 | €17,334 | -€4,548 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €4,881 | €5,082 | +€202 | +4.1% |
| Trade debts | 44 | - | €236 | +€236 | |
| Suppliers | 440/4 | - | €236 | +€236 | |
| Taxes, remuneration and social security | 45 | €17,002 | €12,016 | -€4,986 | -29.3% |
| Taxes | 450/3 | €17,002 | €12,016 | -€4,986 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €1,048 | -€2,159 | -67.3% |
| Other operating charges | 640/8 | €4,041 | €18,168 | +€14,127 | +349.6% |
| Gross operating margin | 9900 | €29,227 | €17,017 | -€12,209 | -41.8% |
| Operating profit (loss) | 9901 | €21,979 | -€2,199 | -€24,178 | |
| Financial charges | 65/66B | €398 | €653 | +€255 | +64.0% |
| Recurring financial charges | 65 | €398 | €653 | +€255 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €21,581 | -€2,852 | -€24,433 | |
| Income taxes | 67/77 | €5,815 | - | -€5,815 | |
| Profit (loss) for the period | 9904 | €15,765 | -€2,852 | -€18,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,765 | -€2,852 | -€18,617 |
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 1 October 2026 via checked.be.