SONORUS: 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.
SONORUS
Largest movements
- Cash +€3,462
up €3,462 (+75913.4%), from €5 to €3,466
mainly Net result for the year (+€17,742) and Depreciation (+€2,729)
- Tangible fixed assets -€2,729
down €2,729 (-13.9%), from €19,612 to €16,883
- Stocks and contracts +€1,978
up €1,978 (+3.8%), from €51,545 to €53,523
- Receivables within one year -€1,298
down €1,298 (-15.9%), from €8,180 to €6,883
of which Trade receivables: -€2,189
- Profit (loss) carried forward +€17,742
up €17,742, from -€3,601 to €14,141
- Trade debts -€5,535
down €5,535 (-45.0%), from €12,300 to €6,766
- Debts after one year -€4,601
down €4,601 (-17.4%), from €26,500 to €21,899
- Other debts -€2,899
down €2,899 (-100.0%), from €2,899 to €0
- Short-term financial debts -€2,861
down €2,861 (-100.0%), from €2,861 to €0
- Gross operating margin +€13,150
up €13,150 (+109.0%), from €12,069 to €25,219
- Other operating charges +€381
up €381 (+12.8%), from €2,968 to €3,349
- Financial charges -€288
down €288 (-15.3%), from €1,876 to €1,588
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 | €79,770 | €81,740 | +€1,970 | +2.5% |
| Fixed assets | 21/28 | €19,612 | €16,883 | -€2,729 | -13.9% |
| Tangible fixed assets | 22/27 | €19,612 | €16,883 | -€2,729 | -13.9% |
| Land and buildings | 22 | €19,612 | €16,883 | -€2,729 | -13.9% |
| Current assets | 29/58 | €60,158 | €64,856 | +€4,698 | +7.8% |
| Stocks and contracts in progress | 3 | €51,545 | €53,523 | +€1,978 | +3.8% |
| Stocks | 30/36 | €51,545 | €53,523 | +€1,978 | +3.8% |
| Amounts receivable within one year | 40/41 | €8,180 | €6,883 | -€1,298 | -15.9% |
| Trade receivables | 40 | €8,086 | €5,897 | -€2,189 | -27.1% |
| Other amounts receivable | 41 | €94 | €986 | +€892 | +950.9% |
| Cash at bank and in hand | 54/58 | €5 | €3,466 | +€3,462 | +75913.4% |
| Deferred charges and accrued income | 490/1 | €429 | €984 | +€556 | +129.6% |
| Total equity and liabilities | 10/49 | €79,770 | €81,740 | +€1,970 | +2.5% |
| Equity | 10/15 | €25,351 | €43,092 | +€17,742 | +70.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,601 | €14,141 | +€17,742 | |
| Amounts payable | 17/49 | €54,419 | €38,647 | -€15,772 | -29.0% |
| Amounts payable after more than one year | 17 | €26,500 | €21,899 | -€4,601 | -17.4% |
| Financial debts | 170/4 | €26,500 | €21,899 | -€4,601 | -17.4% |
| Amounts payable within one year | 42/48 | €27,919 | €16,748 | -€11,171 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €1,873 | €0 | -€1,873 | -100.0% |
| Financial debts | 43 | €2,861 | €0 | -€2,861 | -100.0% |
| Credit institutions | 430/8 | €2,861 | €0 | -€2,861 | -100.0% |
| Trade debts | 44 | €12,300 | €6,766 | -€5,535 | -45.0% |
| Suppliers | 440/4 | €12,300 | €6,766 | -€5,535 | -45.0% |
| Advances received on contracts in progress | 46 | €4,679 | €5,504 | +€826 | +17.6% |
| Taxes, remuneration and social security | 45 | €3,307 | €4,478 | +€1,171 | +35.4% |
| Taxes | 450/3 | €3,307 | €4,478 | +€1,171 | +35.4% |
| Other amounts payable | 47/48 | €2,899 | €0 | -€2,899 | -100.0% |
| Non-recurring operating income | 76A | €1,216 | €0 | -€1,216 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,729 | €2,729 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €92 | -€52 | -€144 | |
| Other operating charges | 640/8 | €2,968 | €3,349 | +€381 | +12.8% |
| Non-recurring operating charges | 66A | €1,182 | €0 | -€1,182 | -100.0% |
| Gross operating margin | 9900 | €12,069 | €25,219 | +€13,150 | +109.0% |
| Operating profit (loss) | 9901 | €5,098 | €19,194 | +€14,095 | +276.5% |
| Financial income | 75/76B | €118 | €278 | +€160 | +135.5% |
| Recurring financial income | 75 | €118 | €278 | +€160 | +135.5% |
| Financial charges | 65/66B | €1,876 | €1,588 | -€288 | -15.3% |
| Recurring financial charges | 65 | €1,876 | €1,588 | -€288 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €3,340 | €17,883 | +€14,543 | +435.4% |
| Income taxes | 67/77 | €134 | €142 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | €3,206 | €17,742 | +€14,535 | +453.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,206 | €17,742 | +€14,535 | +453.3% |
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 6 October 2026 via checked.be.