CB SOINS: 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.
CB SOINS
Largest movements
- Tangible fixed assets +€46,979
up €46,979 (+15.3%), from €307,846 to €354,825
of which Other tangible fixed assets: +€47,524
- Receivables within one year +€11,010
up €11,010 (+26.1%), from €42,234 to €53,244
of which Other amounts receivable: +€10,976
- Cash +€10,313
up €10,313 (+150.8%), from €6,838 to €17,151
mainly Net result for the year (+€51,466) and Other debts (+€33,282)
- Other debts +€33,282
up €33,282 (+482.4%), from €6,899 to €40,181
- Tax, wage and social debts +€16,273
up €16,273 (+4481.7%), from €363 to €16,636
of which Remuneration and social security: +€8,869
- Reserves +€9,025
up €9,025 (+4.6%), from €196,766 to €205,791
of which Distributable reserves: +€9,025
- Debts after one year +€6,546
up €6,546 (+6.1%), from €107,427 to €113,973
- Gross operating margin +€62,603
up €62,603 (+90.3%), from €69,352 to €131,955
- Staff costs +€25,972
new in 2025: €25,972
- Taxes +€8,160
up €8,160 (+66.8%), from €12,209 to €20,369
- Other operating charges +€4,365
up €4,365 (+107.8%), from €4,048 to €8,413
- Depreciation +€2,344
up €2,344 (+11.8%), from €19,849 to €22,193
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 | €357,705 | €426,046 | +€68,341 | +19.1% |
| Fixed assets | 21/28 | €307,846 | €354,825 | +€46,979 | +15.3% |
| Tangible fixed assets | 22/27 | €307,846 | €354,825 | +€46,979 | +15.3% |
| Furniture and vehicles | 24 | €7,518 | €6,973 | -€545 | -7.3% |
| Other tangible fixed assets | 26 | €300,328 | €347,852 | +€47,524 | +15.8% |
| Current assets | 29/58 | €49,858 | €71,221 | +€21,362 | +42.8% |
| Amounts receivable within one year | 40/41 | €42,234 | €53,244 | +€11,010 | +26.1% |
| Trade receivables | 40 | €1,196 | €1,230 | +€34 | +2.8% |
| Other amounts receivable | 41 | €41,038 | €52,014 | +€10,976 | +26.7% |
| Cash at bank and in hand | 54/58 | €6,838 | €17,151 | +€10,313 | +150.8% |
| Deferred charges and accrued income | 490/1 | €786 | €825 | +€39 | +5.0% |
| Total equity and liabilities | 10/49 | €357,705 | €426,046 | +€68,341 | +19.1% |
| Equity | 10/15 | €209,366 | €218,391 | +€9,025 | +4.3% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €196,766 | €205,791 | +€9,025 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,912 | €16,912 | = | 0.0% |
| Distributable reserves | 133 | €177,994 | €187,019 | +€9,025 | +5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,339 | €207,655 | +€59,316 | +40.0% |
| Amounts payable after more than one year | 17 | €107,427 | €113,973 | +€6,546 | +6.1% |
| Financial debts | 170/4 | €107,427 | €113,973 | +€6,546 | +6.1% |
| Amounts payable within one year | 42/48 | €40,761 | €93,531 | +€52,770 | +129.5% |
| Current portion of amounts payable after more than one year | 42 | €32,375 | €36,515 | +€4,140 | +12.8% |
| Trade debts | 44 | €1,125 | €200 | -€925 | -82.2% |
| Suppliers | 440/4 | €1,125 | €200 | -€925 | -82.2% |
| Taxes, remuneration and social security | 45 | €363 | €16,636 | +€16,273 | +4481.7% |
| Taxes | 450/3 | €363 | €7,767 | +€7,404 | +2039.1% |
| Remuneration and social security | 454/9 | - | €8,869 | +€8,869 | |
| Other amounts payable | 47/48 | €6,899 | €40,181 | +€33,282 | +482.4% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €25,972 | +€25,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,849 | €22,193 | +€2,344 | +11.8% |
| Other operating charges | 640/8 | €4,048 | €8,413 | +€4,365 | +107.8% |
| Gross operating margin | 9900 | €69,352 | €131,955 | +€62,603 | +90.3% |
| Operating profit (loss) | 9901 | €45,454 | €75,376 | +€29,923 | +65.8% |
| Financial income | 75/76B | €2,326 | €1,743 | -€583 | -25.1% |
| Recurring financial income | 75 | €2,326 | €1,743 | -€583 | -25.1% |
| Financial charges | 65/66B | €5,073 | €5,285 | +€211 | +4.2% |
| Recurring financial charges | 65 | €5,073 | €5,285 | +€211 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €42,707 | €71,835 | +€29,129 | +68.2% |
| Income taxes | 67/77 | €12,209 | €20,369 | +€8,160 | +66.8% |
| Profit (loss) for the period | 9904 | €30,497 | €51,466 | +€20,968 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,497 | €51,466 | +€20,968 | +68.8% |
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 9 October 2026 via checked.be.