LTM 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.
LTM SOINS
Largest movements
- Deferred charges and accrued income +€14,187
up €14,187 (+66.6%), from €21,313 to €35,500
- Receivables within one year +€9,544
up €9,544 (+23.2%), from €41,094 to €50,638
- Cash +€3,615
up €3,615 (+4.4%), from €82,480 to €86,095
mainly Net result for the year (+€35,941) and Depreciation (+€939)
- Profit (loss) carried forward +€35,941
up €35,941 (+32.1%), from €111,847 to €147,788
- Tax, wage and social debts -€8,697
down €8,697 (-29.3%), from €29,666 to €20,968
- Gross operating margin -€18,839
down €18,839 (-27.5%), from €68,459 to €49,620
- Taxes -€3,901
down €3,901 (-26.2%), from €14,870 to €10,968
- Financial charges +€2,812
up €2,812 (+1595.8%), from €176 to €2,989
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 | €147,000 | €173,406 | +€26,406 | +18.0% |
| Formation expenses | 20 | €772 | €549 | -€223 | -28.9% |
| Fixed assets | 21/28 | €1,340 | €624 | -€716 | -53.4% |
| Tangible fixed assets | 22/27 | €1,340 | €624 | -€716 | -53.4% |
| Furniture and vehicles | 24 | €1,340 | €624 | -€716 | -53.4% |
| Current assets | 29/58 | €144,888 | €172,233 | +€27,345 | +18.9% |
| Amounts receivable within one year | 40/41 | €41,094 | €50,638 | +€9,544 | +23.2% |
| Other amounts receivable | 41 | €41,094 | €50,638 | +€9,544 | +23.2% |
| Cash at bank and in hand | 54/58 | €82,480 | €86,095 | +€3,615 | +4.4% |
| Deferred charges and accrued income | 490/1 | €21,313 | €35,500 | +€14,187 | +66.6% |
| Total equity and liabilities | 10/49 | €147,000 | €173,406 | +€26,406 | +18.0% |
| Equity | 10/15 | €113,847 | €149,788 | +€35,941 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,847 | €147,788 | +€35,941 | +32.1% |
| Amounts payable | 17/49 | €33,153 | €23,618 | -€9,535 | -28.8% |
| Amounts payable within one year | 42/48 | €33,153 | €23,618 | -€9,535 | -28.8% |
| Trade debts | 44 | €3,488 | €2,650 | -€838 | -24.0% |
| Suppliers | 440/4 | €3,488 | €2,650 | -€838 | -24.0% |
| Taxes, remuneration and social security | 45 | €29,666 | €20,968 | -€8,697 | -29.3% |
| Taxes | 450/3 | €29,666 | €20,968 | -€8,697 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €939 | +€4 | +0.4% |
| Other operating charges | 640/8 | €801 | €1,476 | +€675 | +84.2% |
| Gross operating margin | 9900 | €68,459 | €49,620 | -€18,839 | -27.5% |
| Operating profit (loss) | 9901 | €66,721 | €47,204 | -€19,517 | -29.3% |
| Financial income | 75/76B | €2,456 | €2,694 | +€238 | +9.7% |
| Recurring financial income | 75 | €2,456 | €2,694 | +€238 | +9.7% |
| Financial charges | 65/66B | €176 | €2,989 | +€2,812 | +1595.8% |
| Recurring financial charges | 65 | €176 | €2,989 | +€2,812 | +1595.8% |
| Profit (loss) for the period before taxes | 9903 | €69,002 | €46,910 | -€22,092 | -32.0% |
| Income taxes | 67/77 | €14,870 | €10,968 | -€3,901 | -26.2% |
| Profit (loss) for the period | 9904 | €54,132 | €35,941 | -€18,191 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,132 | €35,941 | -€18,191 | -33.6% |
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 1 October 2026 via checked.be.