DR SOENEN A: 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.
DR SOENEN A
Largest movements
- Cash +€278,890
up €278,890 (+71.0%), from €392,776 to €671,666
mainly Net result for the year (+€280,235) and Deferred charges and accrued income (+€3,408)
- Profit (loss) carried forward +€280,235
up €280,235 (+104.2%), from €268,895 to €549,131
- Gross operating margin +€9,208
up €9,208 (+2.6%), from €353,160 to €362,368
- Financial income +€5,800
up €5,800 (+1527.5%), from €380 to €6,179
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 | €587,850 | €863,332 | +€275,481 | +46.9% |
| Current assets | 29/58 | €587,850 | €863,332 | +€275,481 | +46.9% |
| Cash at bank and in hand | 54/58 | €392,776 | €671,666 | +€278,890 | +71.0% |
| Deferred charges and accrued income | 490/1 | €195,074 | €191,666 | -€3,408 | -1.7% |
| Total equity and liabilities | 10/49 | €587,850 | €863,332 | +€275,481 | +46.9% |
| Equity | 10/15 | €556,595 | €836,831 | +€280,235 | +50.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €282,700 | €282,700 | = | 0.0% |
| Distributable reserves | 133 | €282,700 | €282,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,895 | €549,131 | +€280,235 | +104.2% |
| Amounts payable | 17/49 | €31,255 | €26,501 | -€4,754 | -15.2% |
| Amounts payable within one year | 42/48 | €28,755 | €22,140 | -€6,615 | -23.0% |
| Trade debts | 44 | €5,064 | €1,963 | -€3,101 | -61.2% |
| Suppliers | 440/4 | €5,064 | €1,963 | -€3,101 | -61.2% |
| Taxes, remuneration and social security | 45 | €8,563 | €7,974 | -€589 | -6.9% |
| Taxes | 450/3 | €8,563 | €7,974 | -€589 | -6.9% |
| Other amounts payable | 47/48 | €15,128 | €12,203 | -€2,925 | -19.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €4,361 | +€1,861 | +74.4% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €353,160 | €362,368 | +€9,208 | +2.6% |
| Operating profit (loss) | 9901 | €352,646 | €361,840 | +€9,194 | +2.6% |
| Financial income | 75/76B | €380 | €6,179 | +€5,800 | +1527.5% |
| Recurring financial income | 75 | €380 | €6,179 | +€5,800 | +1527.5% |
| Financial charges | 65/66B | €42 | €46 | +€4 | +9.1% |
| Recurring financial charges | 65 | €42 | €46 | +€4 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €352,984 | €367,973 | +€14,990 | +4.2% |
| Income taxes | 67/77 | €84,175 | €87,738 | +€3,563 | +4.2% |
| Profit (loss) for the period | 9904 | €268,808 | €280,235 | +€11,427 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €268,808 | €280,235 | +€11,427 | +4.3% |
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.