D. SOINS: 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.
D. SOINS
Largest movements
- Tangible fixed assets -€5,817
down €5,817 (-6.0%), from €96,740 to €90,923
of which Land and buildings: -€5,769
- Cash +€2,064
up €2,064 (+1335.0%), from €155 to €2,219
mainly Depreciation (+€5,817) and Net result for the year (+€5,042)
- Other debts -€9,680
down €9,680 (-14.6%), from €66,358 to €56,678
- Profit (loss) carried forward +€5,042
up €5,042 (+15.0%), from -€33,664 to -€28,621
- Accrued charges and deferred income +€985
new in 2025: €985
- Gross operating margin +€11,155
up €11,155 (+521.9%), from €2,137 to €13,292
- Other operating charges +€2,153
new in 2025: €2,153
- Depreciation -€390
down €390 (-6.3%), from €6,207 to €5,817
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 | €96,895 | €93,142 | -€3,753 | -3.9% |
| Fixed assets | 21/28 | €96,740 | €90,923 | -€5,817 | -6.0% |
| Tangible fixed assets | 22/27 | €96,740 | €90,923 | -€5,817 | -6.0% |
| Land and buildings | 22 | €96,692 | €90,923 | -€5,769 | -6.0% |
| Plant, machinery and equipment | 23 | €48 | - | -€48 | |
| Current assets | 29/58 | €155 | €2,219 | +€2,064 | +1335.0% |
| Cash at bank and in hand | 54/58 | €155 | €2,219 | +€2,064 | +1335.0% |
| Total equity and liabilities | 10/49 | €96,895 | €93,142 | -€3,753 | -3.9% |
| Equity | 10/15 | €30,436 | €35,479 | +€5,042 | +16.6% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Capital | 10 | €5,500 | - | -€5,500 | |
| Issued capital | 100 | €5,500 | - | -€5,500 | |
| Reserves | 13 | €58,600 | €58,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,800 | €13,800 | = | 0.0% |
| Distributable reserves | 133 | €44,800 | €44,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,664 | -€28,621 | +€5,042 | +15.0% |
| Amounts payable | 17/49 | €66,458 | €57,663 | -€8,795 | -13.2% |
| Amounts payable within one year | 42/48 | €66,458 | €56,678 | -€9,780 | -14.7% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €66,358 | €56,678 | -€9,680 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €985 | +€985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,207 | €5,817 | -€390 | -6.3% |
| Other operating charges | 640/8 | - | €2,153 | +€2,153 | |
| Gross operating margin | 9900 | €2,137 | €13,292 | +€11,155 | +521.9% |
| Operating profit (loss) | 9901 | -€4,070 | €5,322 | +€9,392 | |
| Financial charges | 65/66B | €257 | €280 | +€23 | +9.0% |
| Recurring financial charges | 65 | €257 | €280 | +€23 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,327 | €5,042 | +€9,369 | |
| Profit (loss) for the period | 9904 | -€4,327 | €5,042 | +€9,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,327 | €5,042 | +€9,369 |
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 7 October 2026 via checked.be.