De Soepboerin: 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.
De Soepboerin
Largest movements
- Tangible fixed assets +€30,548
new in 2025: €30,548
of which Furniture and vehicles: +€26,571
- Cash -€4,420
down €4,420 (-33.7%), from €13,096 to €8,676
mainly Investment in fixed assets (net) (-€41,230) and Deferred charges and accrued income (-€2,096)
- Deferred charges and accrued income +€2,096
new in 2025: €2,096
- Receivables within one year +€1,811
up €1,811 (+27.7%), from €6,550 to €8,361
- Stocks and contracts +€965
up €965 (+215%), from €450 to €1,414
- Debts after one year +€13,315
new in 2025: €13,315
- Current portion of long-term debt +€9,556
new in 2025: €9,556
- Reserves +€4,067
up €4,067 (+61.8%), from €6,582 to €10,649
- Tax, wage and social debts +€3,074
up €3,074 (+58.7%), from €5,234 to €8,308
of which Taxes: +€2,157
- Trade debts +€1,675
up €1,675 (+5,704%), from €29 to €1,705
- Gross operating margin +€28,904
up €28,904 (+209%), from €13,809 to €42,713
- Staff costs +€17,589
up €17,589 (+378%), from €4,649 to €22,239
- Depreciation +€10,681
new in 2025: €10,681
- Financial charges +€1,709
up €1,709 (+3,125%), from €55 to €1,764
- Other operating charges +€501
up €501 (+61.5%), from €815 to €1,316
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 | €20,095 | €51,095 | +€31,000 | +154% |
| Fixed assets | 21/28 | - | €30,548 | +€30,548 | |
| Tangible fixed assets | 22/27 | - | €30,548 | +€30,548 | |
| Plant, machinery and equipment | 23 | - | €3,978 | +€3,978 | |
| Furniture and vehicles | 24 | - | €26,571 | +€26,571 | |
| Current assets | 29/58 | €20,095 | €20,547 | +€452 | +2.2% |
| Stocks and contracts in progress | 3 | €450 | €1,414 | +€965 | +215% |
| Stocks | 30/36 | €450 | €1,414 | +€965 | +215% |
| Amounts receivable within one year | 40/41 | €6,550 | €8,361 | +€1,811 | +27.7% |
| Trade receivables | 40 | €6,550 | €8,361 | +€1,811 | +27.7% |
| Cash at bank and in hand | 54/58 | €13,096 | €8,676 | -€4,420 | -33.7% |
| Deferred charges and accrued income | 490/1 | - | €2,096 | +€2,096 | |
| Total equity and liabilities | 10/49 | €20,095 | €51,095 | +€31,000 | +154% |
| Equity | 10/15 | €9,582 | €13,649 | +€4,067 | +42.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,582 | €10,649 | +€4,067 | +61.8% |
| Distributable reserves | 133 | €6,582 | €10,649 | +€4,067 | +61.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,513 | €37,446 | +€26,933 | +256% |
| Amounts payable after more than one year | 17 | - | €13,315 | +€13,315 | |
| Financial debts | 170/4 | - | €13,315 | +€13,315 | |
| Amounts payable within one year | 42/48 | €10,513 | €23,597 | +€13,084 | +124% |
| Current portion of amounts payable after more than one year | 42 | - | €9,556 | +€9,556 | |
| Trade debts | 44 | €29 | €1,705 | +€1,675 | +5,704% |
| Suppliers | 440/4 | €29 | €1,705 | +€1,675 | +5,704% |
| Taxes, remuneration and social security | 45 | €5,234 | €8,308 | +€3,074 | +58.7% |
| Taxes | 450/3 | €4,267 | €6,424 | +€2,157 | +50.5% |
| Remuneration and social security | 454/9 | €967 | €1,884 | +€917 | +94.9% |
| Other amounts payable | 47/48 | €5,250 | €4,028 | -€1,222 | -23.3% |
| Accrued charges and deferred income | 492/3 | - | €534 | +€534 | |
| Remuneration, social security and pensions | 62 | €4,649 | €22,239 | +€17,589 | +378% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,681 | +€10,681 | |
| Other operating charges | 640/8 | €815 | €1,316 | +€501 | +61.5% |
| Gross operating margin | 9900 | €13,809 | €42,713 | +€28,904 | +209% |
| Operating profit (loss) | 9901 | €8,345 | €8,477 | +€132 | +1.6% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €55 | €1,764 | +€1,709 | +3,125% |
| Recurring financial charges | 65 | €55 | €1,764 | +€1,709 | +3,125% |
| Profit (loss) for the period before taxes | 9903 | €8,290 | €6,733 | -€1,557 | -18.8% |
| Income taxes | 67/77 | €1,708 | €1,834 | +€126 | +7.4% |
| Profit (loss) for the period | 9904 | €6,582 | €4,900 | -€1,683 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,582 | €4,900 | -€1,683 | -25.6% |
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 23 October 2026 via checked.be.