HISOYE SORO: 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.
HISOYE SORO
Largest movements
- Stocks and contracts -€15,735
down €15,735 (-71.4%), from €22,026 to €6,291
- Cash +€9,207
up €9,207 (+105%), from €8,759 to €17,966
mainly Tax, wage and social debts (+€35,643) and Stocks and contracts (+€15,735)
- Tangible fixed assets -€2,225
down €2,225 (-5.0%), from €44,745 to €42,520
of which Other tangible fixed assets: -€4,810
- Deferred charges and accrued income -€1,553
down €1,553 (-69.6%), from €2,230 to €677
- Profit (loss) carried forward -€55,087
down €55,087 (-59.6%), from -€92,421 to -€147,508
- Tax, wage and social debts +€35,643
up €35,643 (+166%), from €21,512 to €57,155
of which Remuneration and social security: +€27,861
- Trade debts +€7,613
up €7,613 (+15.6%), from €48,905 to €56,518
- Other debts +€1,533
up €1,533 (+2.7%), from €56,764 to €58,297
- Purchases and services -€497,068
no longer reported in 2024 (was €497,068)
- Turnover -€479,463
no longer reported in 2024 (was €479,463)
- Gross operating margin +€46,885
up €46,885, from -€13,820 to €33,065
- Staff costs +€40,298
up €40,298 (+125%), from €32,169 to €72,467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,760 | €77,462 | -€10,298 | -11.7% |
| Fixed assets | 21/28 | €54,745 | €52,520 | -€2,225 | -4.1% |
| Tangible fixed assets | 22/27 | €44,745 | €42,520 | -€2,225 | -5.0% |
| Plant, machinery and equipment | 23 | €1,455 | €4,040 | +€2,585 | +178% |
| Other tangible fixed assets | 26 | €43,290 | €38,480 | -€4,810 | -11.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €33,015 | €24,942 | -€8,073 | -24.5% |
| Stocks and contracts in progress | 3 | €22,026 | €6,291 | -€15,735 | -71.4% |
| Stocks | 30/36 | €22,026 | €6,291 | -€15,735 | -71.4% |
| Amounts receivable within one year | 40/41 | - | €8 | +€8 | |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €8,759 | €17,966 | +€9,207 | +105% |
| Deferred charges and accrued income | 490/1 | €2,230 | €677 | -€1,553 | -69.6% |
| Total equity and liabilities | 10/49 | €87,760 | €77,462 | -€10,298 | -11.7% |
| Equity | 10/15 | -€39,421 | -€94,508 | -€55,087 | -140% |
| Contributions | 10/11 | €53,000 | €53,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,421 | -€147,508 | -€55,087 | -59.6% |
| Amounts payable | 17/49 | €127,181 | €171,970 | +€44,789 | +35.2% |
| Amounts payable within one year | 42/48 | €127,181 | €171,970 | +€44,789 | +35.2% |
| Trade debts | 44 | €48,905 | €56,518 | +€7,613 | +15.6% |
| Suppliers | 440/4 | €48,905 | €56,518 | +€7,613 | +15.6% |
| Taxes, remuneration and social security | 45 | €21,512 | €57,155 | +€35,643 | +166% |
| Taxes | 450/3 | €5,537 | €13,320 | +€7,782 | +141% |
| Remuneration and social security | 454/9 | €15,974 | €43,835 | +€27,861 | +174% |
| Other amounts payable | 47/48 | €56,764 | €58,297 | +€1,533 | +2.7% |
| Turnover | 70 | €479,463 | - | -€479,463 | |
| Non-recurring operating income | 76A | €2,347 | - | -€2,347 | |
| Goods, raw materials, services and sundry goods | 60/61 | €497,068 | - | -€497,068 | |
| Remuneration, social security and pensions | 62 | €32,169 | €72,467 | +€40,298 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,473 | €5,656 | +€183 | +3.3% |
| Other operating charges | 640/8 | €1,416 | €3,784 | +€2,368 | +167% |
| Non-recurring operating charges | 66A | €6,990 | - | -€6,990 | |
| Gross operating margin | 9900 | -€13,820 | €33,065 | +€46,885 | |
| Operating profit (loss) | 9901 | -€59,868 | -€48,842 | +€11,026 | +18.4% |
| Financial income | 75/76B | €1,147 | €0 | -€1,147 | -100.0% |
| Recurring financial income | 75 | €1,147 | €0 | -€1,147 | -100.0% |
| Financial charges | 65/66B | €2,451 | €2,797 | +€345 | +14.1% |
| Recurring financial charges | 65 | €2,451 | €2,797 | +€345 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€61,172 | -€51,638 | +€9,534 | +15.6% |
| Income taxes | 67/77 | - | €3,449 | +€3,449 | |
| Profit (loss) for the period | 9904 | -€61,172 | -€55,087 | +€6,085 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,172 | -€55,087 | +€6,085 | +9.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.