COELUS - SOBO: 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.
COELUS - SOBO
Largest movements
- Cash +€3,945
up €3,945 (+1,096%), from €360 to €4,305
mainly Debts after one year (+€200,000) and Net result for the year (+€21,507)
- Receivables within one year +€140
up €140 (+19.9%), from €703 to €842
of which Trade receivables: +€636
- Other debts -€219,725
down €219,725 (-88.7%), from €247,794 to €28,069
- Debts after one year +€200,000
new in 2025: €200,000
- Profit (loss) carried forward +€21,507
up €21,507 (+8.0%), from -€268,787 to -€247,281
- Tax, wage and social debts +€2,897
up €2,897 (+659%), from €439 to €3,336
- Trade debts -€658
down €658 (-56.9%), from €1,157 to €499
- Gross operating margin +€24,745
up €24,745, from -€888 to €23,857
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 | €1,063 | €5,147 | +€4,085 | +384% |
| Current assets | 29/58 | €1,063 | €5,147 | +€4,085 | +384% |
| Amounts receivable within one year | 40/41 | €703 | €842 | +€140 | +19.9% |
| Trade receivables | 40 | - | €636 | +€636 | |
| Other amounts receivable | 41 | €703 | €206 | -€497 | -70.7% |
| Cash at bank and in hand | 54/58 | €360 | €4,305 | +€3,945 | +1,096% |
| Total equity and liabilities | 10/49 | €1,063 | €5,147 | +€4,085 | +384% |
| Equity | 10/15 | -€248,328 | -€226,821 | +€21,507 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,787 | -€247,281 | +€21,507 | +8.0% |
| Amounts payable | 17/49 | €249,390 | €231,969 | -€17,422 | -7.0% |
| Amounts payable after more than one year | 17 | - | €200,000 | +€200,000 | |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €249,390 | €31,904 | -€217,487 | -87.2% |
| Trade debts | 44 | €1,157 | €499 | -€658 | -56.9% |
| Suppliers | 440/4 | €1,157 | €499 | -€658 | -56.9% |
| Taxes, remuneration and social security | 45 | €439 | €3,336 | +€2,897 | +659% |
| Taxes | 450/3 | €439 | €3,336 | +€2,897 | +659% |
| Other amounts payable | 47/48 | €247,794 | €28,069 | -€219,725 | -88.7% |
| Accrued charges and deferred income | 492/3 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €1,888 | €1,669 | -€219 | -11.6% |
| Gross operating margin | 9900 | -€888 | €23,857 | +€24,745 | |
| Operating profit (loss) | 9901 | -€2,775 | €22,188 | +€24,963 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €42 | €92 | +€50 | +119% |
| Recurring financial charges | 65 | €42 | €92 | +€50 | +119% |
| Profit (loss) for the period before taxes | 9903 | -€2,817 | €22,096 | +€24,914 | |
| Income taxes | 67/77 | €567 | €590 | +€23 | +4.1% |
| Profit (loss) for the period | 9904 | -€3,384 | €21,507 | +€24,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,384 | €21,507 | +€24,891 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.