LARGE SOIF: 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.
LARGE SOIF
Largest movements
- Receivables within one year +€23,699
up €23,699 (+29.4%), from €80,727 to €104,426
of which Trade receivables: +€24,211
- Stocks and contracts -€13,695
down €13,695 (-9.6%), from €141,970 to €128,274
- Cash +€4,145
up €4,145 (+242.3%), from €1,710 to €5,855
mainly Short-term financial debts (+€25,000) and Current portion of long-term debt (+€15,781)
- Trade debts -€29,974
down €29,974 (-24.1%), from €124,142 to €94,168
- Short-term financial debts +€25,000
new in 2025: €25,000
- Current portion of long-term debt +€15,781
new in 2025: €15,781
- Debts after one year -€12,110
down €12,110 (-15.9%), from €76,293 to €64,184
of which Other amounts payable: -€46,328
- Profit (loss) carried forward +€8,778
up €8,778 (+61.0%), from €14,387 to €23,165
- Financial charges +€2,731
up €2,731 (+928.2%), from €294 to €3,025
- Write-downs +€1,628
new in 2025: €1,628
- Gross operating margin -€1,471
down €1,471 (-7.7%), from €19,107 to €17,636
- Taxes -€1,093
down €1,093 (-28.6%), from €3,819 to €2,726
- Other operating charges +€452
up €452 (+93.1%), from €485 to €938
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 | €225,356 | €239,543 | +€14,187 | +6.3% |
| Fixed assets | 21/28 | €487 | €987 | +€500 | +102.6% |
| Tangible fixed assets | 22/27 | €487 | €987 | +€500 | +102.6% |
| Furniture and vehicles | 24 | €487 | €987 | +€500 | +102.6% |
| Current assets | 29/58 | €224,869 | €238,556 | +€13,687 | +6.1% |
| Stocks and contracts in progress | 3 | €141,970 | €128,274 | -€13,695 | -9.6% |
| Stocks | 30/36 | €141,970 | €128,274 | -€13,695 | -9.6% |
| Amounts receivable within one year | 40/41 | €80,727 | €104,426 | +€23,699 | +29.4% |
| Trade receivables | 40 | €80,211 | €104,422 | +€24,211 | +30.2% |
| Other amounts receivable | 41 | €516 | €4 | -€512 | -99.3% |
| Cash at bank and in hand | 54/58 | €1,710 | €5,855 | +€4,145 | +242.3% |
| Deferred charges and accrued income | 490/1 | €462 | - | -€462 | |
| Total equity and liabilities | 10/49 | €225,356 | €239,543 | +€14,187 | +6.3% |
| Equity | 10/15 | €19,387 | €28,165 | +€8,778 | +45.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,387 | €23,165 | +€8,778 | +61.0% |
| Amounts payable | 17/49 | €205,968 | €211,378 | +€5,409 | +2.6% |
| Amounts payable after more than one year | 17 | €76,293 | €64,184 | -€12,110 | -15.9% |
| Financial debts | 170/4 | - | €34,219 | +€34,219 | |
| Other amounts payable | 178/9 | €76,293 | €29,965 | -€46,328 | -60.7% |
| Amounts payable within one year | 42/48 | €129,675 | €146,302 | +€16,627 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | - | €15,781 | +€15,781 | |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €124,142 | €94,168 | -€29,974 | -24.1% |
| Suppliers | 440/4 | €124,142 | €94,168 | -€29,974 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,819 | €11,353 | +€7,534 | +197.3% |
| Taxes | 450/3 | €3,819 | €11,353 | +€7,534 | +197.3% |
| Other amounts payable | 47/48 | €1,714 | - | -€1,714 | |
| Accrued charges and deferred income | 492/3 | - | €892 | +€892 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €543 | +€421 | +346.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,628 | +€1,628 | |
| Other operating charges | 640/8 | €485 | €938 | +€452 | +93.1% |
| Gross operating margin | 9900 | €19,107 | €17,636 | -€1,471 | -7.7% |
| Operating profit (loss) | 9901 | €18,500 | €14,528 | -€3,972 | -21.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €294 | €3,025 | +€2,731 | +928.2% |
| Recurring financial charges | 65 | €294 | €3,025 | +€2,731 | +928.2% |
| Profit (loss) for the period before taxes | 9903 | €18,206 | €11,504 | -€6,703 | -36.8% |
| Income taxes | 67/77 | €3,819 | €2,726 | -€1,093 | -28.6% |
| Profit (loss) for the period | 9904 | €14,387 | €8,778 | -€5,609 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,387 | €8,778 | -€5,609 | -39.0% |
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 10 October 2026 via checked.be.