SONRIA: 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.
SONRIA
Largest movements
- Receivables within one year +€58,326
up €58,326 (+311%), from €18,784 to €77,110
of which Trade receivables: +€77,110
- Tangible fixed assets +€26,270
up €26,270 (+28.9%), from €90,795 to €117,065
of which Land and buildings: +€21,876
- Cash -€17,529
down €17,529 (-100%), from €17,529 to €0
mainly Contributions, distributions and other (-€80,000) and Receivables within one year (-€58,326)
- Receivables after one year -€6,667
down €6,667 (-7.7%), from €86,667 to €80,000
- Other debts +€44,761
up €44,761, from €0 to €44,761
- Tax, wage and social debts +€9,000
up €9,000 (+39.1%), from €23,004 to €32,004
of which Taxes: +€4,627
- Trade debts +€5,042
up €5,042 (+12,962%), from €39 to €5,081
- Gross operating margin +€73,968
up €73,968 (+160%), from €46,275 to €120,243
- Taxes +€16,290
up €16,290 (+172%), from €9,453 to €25,743
- Depreciation +€7,346
up €7,346 (+193%), from €3,801 to €11,146
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 | €214,796 | €275,139 | +€60,343 | +28.1% |
| Fixed assets | 21/28 | €90,795 | €117,065 | +€26,270 | +28.9% |
| Tangible fixed assets | 22/27 | €90,795 | €117,065 | +€26,270 | +28.9% |
| Land and buildings | 22 | €7,581 | €29,457 | +€21,876 | +289% |
| Plant, machinery and equipment | 23 | €1,330 | €735 | -€594 | -44.7% |
| Furniture and vehicles | 24 | €2,048 | €3,091 | +€1,043 | +50.9% |
| Other tangible fixed assets | 26 | €79,836 | €83,781 | +€3,945 | +4.9% |
| Current assets | 29/58 | €124,001 | €158,074 | +€34,073 | +27.5% |
| Amounts receivable after more than one year | 29 | €86,667 | €80,000 | -€6,667 | -7.7% |
| Other amounts receivable | 291 | €86,667 | €80,000 | -€6,667 | -7.7% |
| Amounts receivable within one year | 40/41 | €18,784 | €77,110 | +€58,326 | +311% |
| Trade receivables | 40 | €0 | €77,110 | +€77,110 | |
| Other amounts receivable | 41 | €18,784 | €0 | -€18,784 | -100% |
| Cash at bank and in hand | 54/58 | €17,529 | €0 | -€17,529 | -100% |
| Deferred charges and accrued income | 490/1 | €1,021 | €964 | -€56 | -5.5% |
| Total equity and liabilities | 10/49 | €214,796 | €275,139 | +€60,343 | +28.1% |
| Equity | 10/15 | €191,736 | €193,178 | +€1,443 | +0.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €187,736 | €189,178 | +€1,443 | +0.8% |
| Distributable reserves | 133 | €187,736 | €189,178 | +€1,443 | +0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,061 | €81,961 | +€58,900 | +255% |
| Amounts payable within one year | 42/48 | €23,043 | €81,961 | +€58,918 | +256% |
| Financial debts | 43 | - | €115 | +€115 | |
| Credit institutions | 430/8 | - | €115 | +€115 | |
| Trade debts | 44 | €39 | €5,081 | +€5,042 | +12,962% |
| Suppliers | 440/4 | €39 | €5,081 | +€5,042 | +12,962% |
| Taxes, remuneration and social security | 45 | €23,004 | €32,004 | +€9,000 | +39.1% |
| Taxes | 450/3 | €23,004 | €27,631 | +€4,627 | +20.1% |
| Remuneration and social security | 454/9 | - | €4,373 | +€4,373 | |
| Other amounts payable | 47/48 | €0 | €44,761 | +€44,761 | |
| Accrued charges and deferred income | 492/3 | €17 | €0 | -€17 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €11,146 | +€7,346 | +193% |
| Other operating charges | 640/8 | €2,674 | €1,764 | -€910 | -34.0% |
| Gross operating margin | 9900 | €46,275 | €120,243 | +€73,968 | +160% |
| Operating profit (loss) | 9901 | €39,800 | €107,332 | +€67,532 | +170% |
| Financial income | 75/76B | €0 | €0 | +€0 | +110% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +110% |
| Financial charges | 65/66B | €108 | €146 | +€38 | +34.9% |
| Recurring financial charges | 65 | €108 | €146 | +€38 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €39,692 | €107,186 | +€67,494 | +170% |
| Income taxes | 67/77 | €9,453 | €25,743 | +€16,290 | +172% |
| Profit (loss) for the period | 9904 | €30,238 | €81,443 | +€51,204 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €30,238 | €81,443 | +€51,204 | +169% |
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 13 October 2026 via checked.be.