SD SOINS: 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.
SD SOINS
Largest movements
- Receivables within one year -€10,849
down €10,849 (-39.1%), from €27,777 to €16,928
of which Other amounts receivable: -€12,999
- Deferred charges and accrued income +€6,992
up €6,992 (+1004.8%), from €696 to €7,688
- Cash +€4,934
up €4,934 (+6.1%), from €80,715 to €85,648
mainly Other debts (+€31,701) and Net result for the year (+€20,281)
- Other debts +€31,701
new in 2025: €31,701
- Profit (loss) carried forward -€26,778
down €26,778 (-54.9%), from €48,740 to €21,961
- Tax, wage and social debts -€5,303
down €5,303 (-42.9%), from €12,361 to €7,059
- Trade debts +€1,262
up €1,262 (+133.8%), from €943 to €2,204
- Depreciation +€9,728
up €9,728 (+1951.7%), from €498 to €10,226
- Gross operating margin +€5,538
up €5,538 (+15.3%), from €36,111 to €41,649
- Taxes -€3,015
down €3,015 (-26.2%), from €11,509 to €8,494
- Other operating charges +€801
up €801 (+171.4%), from €467 to €1,268
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 | €109,382 | €110,264 | +€882 | +0.8% |
| Fixed assets | 21/28 | €195 | - | -€195 | |
| Tangible fixed assets | 22/27 | €195 | - | -€195 | |
| Furniture and vehicles | 24 | €195 | - | -€195 | |
| Current assets | 29/58 | €109,187 | €110,264 | +€1,077 | +1.0% |
| Amounts receivable within one year | 40/41 | €27,777 | €16,928 | -€10,849 | -39.1% |
| Trade receivables | 40 | €10,272 | €12,422 | +€2,150 | +20.9% |
| Other amounts receivable | 41 | €17,505 | €4,506 | -€12,999 | -74.3% |
| Cash at bank and in hand | 54/58 | €80,715 | €85,648 | +€4,934 | +6.1% |
| Deferred charges and accrued income | 490/1 | €696 | €7,688 | +€6,992 | +1004.8% |
| Total equity and liabilities | 10/49 | €109,382 | €110,264 | +€882 | +0.8% |
| Equity | 10/15 | €96,078 | €69,300 | -€26,778 | -27.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,339 | €44,339 | = | 0.0% |
| Distributable reserves | 133 | €44,339 | €44,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,740 | €21,961 | -€26,778 | -54.9% |
| Amounts payable | 17/49 | €13,304 | €40,964 | +€27,660 | +207.9% |
| Amounts payable within one year | 42/48 | €13,304 | €40,964 | +€27,660 | +207.9% |
| Trade debts | 44 | €943 | €2,204 | +€1,262 | +133.8% |
| Suppliers | 440/4 | €943 | €2,204 | +€1,262 | +133.8% |
| Taxes, remuneration and social security | 45 | €12,361 | €7,059 | -€5,303 | -42.9% |
| Taxes | 450/3 | €12,361 | €7,059 | -€5,303 | -42.9% |
| Other amounts payable | 47/48 | - | €31,701 | +€31,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €10,226 | +€9,728 | +1951.7% |
| Other operating charges | 640/8 | €467 | €1,268 | +€801 | +171.4% |
| Non-recurring operating charges | 66A | €3,098 | €1,356 | -€1,742 | -56.2% |
| Gross operating margin | 9900 | €36,111 | €41,649 | +€5,538 | +15.3% |
| Operating profit (loss) | 9901 | €32,047 | €28,799 | -€3,248 | -10.1% |
| Financial income | 75/76B | - | €285 | +€285 | |
| Recurring financial income | 75 | - | €285 | +€285 | |
| Financial charges | 65/66B | €284 | €309 | +€25 | +8.8% |
| Recurring financial charges | 65 | €284 | €309 | +€25 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €31,763 | €28,775 | -€2,988 | -9.4% |
| Income taxes | 67/77 | €11,509 | €8,494 | -€3,015 | -26.2% |
| Profit (loss) for the period | 9904 | €20,254 | €20,281 | +€27 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,254 | €20,281 | +€27 | +0.1% |
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.